The purpose of this paper is to increase understanding of how strategic management accounting (SMA) and strategic cost management (SCM) practices in information systems relate to each other. There is a relationship between strategic management accounting (SMA) and strategic cost management (SCM) with information systems, and both can contribute to management decision-making and company operations. Thus, it can be concluded that information systems can help the strategic management of enterprises, improve the management and operational performance of enterprises, and have an impact on the authority control and business strategy of enterprises. Therefore, information systems should be part of the company's business strategy.