Kazem Bahredini - PhD Student in Business Management International Marketing, International Islamic Azad Universit , Persian Gulf, Khorramshahr Branch
Mostafa Rasoul Roveisi - PhD Student in Business Management International Marketing of International Islamic Azad University , Persian Gulf, Khoramshahr Branch
Ebrahim Naeimi - Assistant Professor , International Islamic Azad University , Khorramshahr , Persian Gulf

Mainly management accounting has not been used as a powerful approach in product marketing process and create competitive advantage. In the past, management accounting mainly was handled for cost and profit and loss account. But modern management requires a newer objective of management accounting to help managers in strategic analysis, So the revision of the objective and management accounting tools using a strategic approach that will facilitate long-term decisions and ensures a sustainable competitive advantage. The situation becomes more competitive when the importance of issues such as quality, price and delivery time increases.Today, organizations should supply high quality goods with suitable prices to the market, otherwise in the competitive scene will have nothing to say. In Strategic marketing, meeting customers’ needs is the company’s strategic direction. Customer doesn’t think only to the product and its quality while buying, But also consider the appropriateness of the price. So it is essential that companies have a smart pricing program to be succeed in market. This paper shows that external focus in market with integration (management accounting and marketing) within the framework of the strategic management accounting will follow good results

Strategic management accounting, strategic financial management, strategic marketing