In today’s high-competitive and volatile corporate environment, the importance of strategic management accounting is steadily increasing. There is a growing need for information that addresses not only the past, but also the future of the company in a competitive environment. Already in the early stages of research in the area of management accounting, the observation was made that providing a strategic perspective requires expanding the role of accounting in two directions. The first is to integrate own costs with strategy by means of strategic cost analyses to align the level and type of costs with strategy. The second is to study the cost structure of competitors and monitor changes in these performance categories over time. It follows that it is costs and their level that are the most important decision-making criterion for company managers in the short term, but also in the long term. This also means that these result categories are an important subject of study, especially in the area of strategic cost analysis. Management accounting is a branch of accounting focused on providing managers with financial and non-financial information for decision-making. It also assists in planning, control and operational decision-making. Unlike financial accounting, which is aimed at external stakeholders, management accounting is designed for internal use.