%0 Journal Article
	%A Alireza Azimi Sani
	%D 2011
	%J International Journal of Economics and Management Engineering
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 59, 2011
	%T Strategic Management Accounting: Implementation and Control
	%U https://publications.waset.org/pdf/3144
	%V 59
	%X This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis, profit-linked performance measurement models and balanced scorecard. It shows two multi-period, multiproduct models are specified, can be related to Porter's strategy framework and cost and revenue drivers, and can be used to support strategic planning, control and cost management.

	%P 1299 - 1304