动态的和不可预测的商业环境导致了战略管理与核算系统的形成。战略管理会计SMA已经取代了传统的会计实践,因为在工作场所要求增加。SMA仍不明确(Coad,1996)。然而大多数综述文献表明,SMA被视为一套战略技术,将涉及到会计在企业决策过程(Nyamori et al .,2001;Roslender &哈特,2003;服饰品牌&卡尔,1996)。Cadez &制导(2008)识别和现在的16个技术作为SMA框架和客户盈利能力分析的一部分非常这里讨论。
肯尼斯·西蒙兹是战略管理会计的创始人谁将SMA定义为“监控和分析管理会计信息的企业和它的竞争对手为了发展和控制战略”(西蒙兹,1981年,p . 26)。策略确定和应用业务功能相关,竞争对手或客户。客户盈利能力分析这是SMA技术的一部分被Cadez &制导(2008)的定义是基于利润的分析计算对一个特定的客户。的历史成本和销售的客户展示了公司多少客户的耳朵。
Dynamic and unpredictable business environment has led to the formation of strategic accounting and management systems. Strategic Management accounting SMA has replaced conventional accounting practices because the demands made in the workplace have increased. SMA is still not clearly defined (Coad, 1996). However most reviewed literature suggest that SMA be treated as a set of strategic techniques that will involve the accountants in the corporate decision making processes (Nyamori et al., 2001; Roslender & Hart, 2003; Tomkins & Carr, 1996). Cadez & Guilding (2008) identify and present 16 techniques as part of the SMA framework and Customer Profitability analysis is critically discussed here.
Kenneth Simmonds is the founder of strategic management accounting who defines SMA as the “monitoring and analysis of management accounting information of the enterprise and its competitors in order to develop and control strategy” (Simmonds, 1981, p. 26). Strategies are identified and applied as they related to a business function, competitors or the customers. Customer profitability analysis which is a part of SMA techniques as identified by Cadez & Guilding (2008) is defined as the analysis based on profit calculations with respect to a specific customer. A history of cost and sales with respect to the customer shows how much the customer ears for the company.