Business decision-making pays attention to appropriate resources, markets and opportunities. In order to gain competitive advantage, enterprises, big or small, shall implement strategic management.This book is a strategy management accounting professional book, which integrates management and accounting knowledge, and helps managers to consider accounting data and statements as long-term or short-term development strategies.his book introduces the principles and theories of relevant strategic management tools, with case studies of Hong Kong, China and overseas enterprises to understand the application practice.