Abstract
Abstract The proliferation of free trade between states and environmental changes, successive, the goal of improving the performance of the enterprise and maintaining and strengthening its competitiveness in light of the intense competition of the vital goals that takes up so much of the thinking management of the enterprise, so the face of these developments, it became the accounting need to use the methods of strategic management force as a basis to strengthen their competitiveness, a study has been applied to the Company for Metallurgical Industries. The survey has a range of results, notably, the role of accounting and strategic management in strengthening the competitive advantage, and the impact of management accounting strategy in the activation of the strategic role of accounting, as well as a reflection of the methods of strategic management on the role of accounting in strengthening the competitiveness of the facility, but the most important recommendations made by the study, it can be summarized the need to provide the appropriate conditions in the company under consideration for the application of methods of strategic management in accounting methods that fit with the modern manufacturing and strategic policies in accounting and the importance of the company under consideration by subjecting employees to training courses to develop their skills and experience. .
