This article presents a summary of the Strategic Management Accounting (SMA) literature. In its first part, the article shows how authors define SMA (by its characteristics, its practices and methods) and compares SMA to Strategic Cost Management (SCM). The second part of the article discusses...

The aim of this paper is to present the cases of all the businesses that have decided, during the past ten years, to put into practice the GP method of cost analysis. This was developed half a century ago and is still diffused as the UVA (Unite de Valeur Ajoutee) method. These observations...