旨在整合會計信息、組織策略和業務目標，以支援決策制定、業務分析和策略規劃。這種方法超越了傳統會計僅關注財務報告和成本分析的層次，更加強調將會計信息納入策略規劃和執行的過程中，以實現價值創造與長期價值增加。

Designed to integrate accounting information, organizational strategies and business objectives to support decision making, business analysis and strategic planning. This approach goes beyond the level of traditional accounting that only focuses on financial reporting and cost analysis, and places greater emphasis on incorporating accounting information into the process of strategic planning and execution to achieve value creation and long-term value increase.

1. 自編講義
2. 李永燊, 方振昌與游紹永，2014，策略管理會計理論與實務，商務出版社。
3. 吳安妮，2018，策略形成及執行：以BSC為核心，為企業創造「利」與「力」，臉譜出版社。
4. 吳安妮，2021，企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」(最新修訂版)，臉譜出版社
5. Horngern, Datar, Foster Rajan and Ittner. 2021, Cost Accounting- A Managerial Emphasis. 17th edition, Pearsion Education, Company.
6. Kaplan, R., and D. Norton著，朱道凱譯，民國88年，平衡計分卡-資訊時代的策略管理工具，臉譜出版社。
7. Kaplan and R. Cooper著，徐曉慧譯，民國89年，成本與效應，臉譜出版社。
8. Kaplan, R., and D. Norton著，民國90年，ARC遠擎管理顧問公司策略績效事業部，策略核心組織－以平衡計分卡有效執行企業策略，臉譜出版社。
9. Kaplan, R., and D. Norton著，陳正平譯，民國93年，策略地圖，臉譜出版社。.
10. Kaplan, R., and D. Norton著，高子梅、何霖譯，民國95年，策略校準，臉譜出版社。
11. Kaplan, R., and S. Anderson. 2007. Time-Driven Activity Based Costing. Harvard Business School Press.
12. HBR相關文章。

1. Self-compiled handouts
2. Li Yongshen, Fang Zhenchang and You Shaoyong, 2014, Strategic Management Accounting Theory and Practice, Business Press.
3. Annie Wu, 2018, Strategy Formation and Execution: Taking BSC as the Core to Create "Profit" and "Power" for Enterprises, Facebook Publishing House.
4. Annie Wu, 2021, The ultimate answer to corporate strategy: Use "Activity Value Management AVM" to get rid of cost myths, master correct cause and effect information, make the right decisions and earn "Management Money" (latest revised edition), Facebook Publishing House
5. Horngern, Datar, Foster Rajan and Ittner. 2021, Cost Accounting- A Managerial Emphasis. 17th edition, Pearsion Education, Company.
6. Written by Kaplan, R., and D. Norton, translated by Zhu Daokai, 1988, The Balanced Scorecard-A Strategic Management Tool in the Information Age, Facebook Press.
7. Kaplan and R. Cooper, translated by Xu Xiaohui, 1989, Cost and Effect, Facebook Press.
8. Kaplan, R., and D. Norton, 1990, Strategic Performance Division of ARC Yuanqing Management Consulting Company, Strategic Core Organization - Effective Implementation of Corporate Strategy with the Balanced Scorecard, Facebook Publishing House.
9. Kaplan, R., and D. Norton, translated by Chen Zhengping, 1993, Strategic Map, Facebook Press. .
10. Written by Kaplan, R., and D. Norton, translated by Gao Zimei and He Lin, Strategic Calibration, 1995, Facebook Press.
11. Kaplan, R., and S. Anderson. 2007. Time-Driven Activity Based Costing. Harvard Business School Press.
12. HBR related articles.