This study aimed to introducing the techniques of strategic management accounting and its role in serving the
objectives of contemporary management strategic management of Romanian companies, through the study of
these techniques, and then applied the topic in the field through distributing a survey questionnaire in a sample
of Romanian companies. We used the descriptive analytical approach in the theoretical part of the study, where
we tried to showing the most important ideas on the subject of strategic management accounting and its
techniques, and we used the applied approach in the practical part of the study, where we used a survey
questionnaire to collect the applied data for four techniques from twenty individuals from four multiple
Romanian companies in Bucharest.