This article aims to know the value chain or value chain part of management accounting, strategic where consumers were treated to something unique and behavior of consumers is growing, such as wills products are more diverse with the quality and service all-round excellence and affordability in the era globalization, by eliminating lack of overall economyhappens that tends to hamper the smooth flow of the process of creation of added value from suppliers to consumers kepara. Low cost strategy emphasis on lower selling prices to attract consumers or providing a value equal or better to the customer. Strategic Management Accounting process, gather competitor information, explore opportunities to reduce coswwts, integrate accounting with emphasis on the strategic position of the competition. Certain strategic planning is a process that helps to hunt down precious chance, repair work, avoid or minimize losses, and provide continuous feedback so they can take corrective action.
