Practice-based study in the role of management accounting in new product development "strategizing"

在本研究中，我从实践的角度考虑预算管理惯例对新兴产品开发战略的贡献。研究结果发现，通过对综合财务措施使用和新产品开发过程缩短条件下预算管理过程的讨论，随着预算与行动计划协调的中断，不仅实现了战略适应和产品创新，而且还发展了构成新产品开发基础的组织能力。并指出管理人员的管理会计素养在预算管理过程中具有重要意义。

In this research, I consider how budgetary management routine contributes to emerging new product development strategy in terms of practice-based view. As a result of the research, I found that through the discussion in the budgetary management process under the condition of use of aggregative financial measures and shortening of new product development process, not only strategic adaptation and product innovation are enabled with the interruption of harmonization between budget and action plan, but also organizational capability which forms the foundation of new product development is developed. And I pointed out that management accounting literacy of managers is significant in budgetary management process.