Developments in globalization, market economy, competition, specialization, information and communication technologies and factors as rapidly changing economic, social, cultural and political conditions oblige decision makers to access the correct information during their decision making processes. Under these conditions, ones who access the most correct information in the shortest period have the chance to live and to sustain their existence in the market (Hacırüstemoğlu, 2008; 4). Organizations require marketing operations on strategically and sufficient levels to sustain and maintain their existence for a long period of time. This obligation leads organizations to develop new policies and strategies in today’s information-based competitive environment. This is possible only with promptly, convenient and trustable information. Information lack of these properties leads to make strategically wrong decisions. Therefore, since problems caused by wrong decisions emerged from insufficient and misleading information, can not be solved through short term marketing measures, efficient use of information management becomes significant for strategic marketing. The basic reason to strengthen the relationship among the management functions of marketing and accounting is marketing problems. Quantitative and qualitative information is required to solve problems arise with strategic reasons. In this respect, meeting the required information in sufficient level is due to the fact that these functions interactively work with each other. The function of information preparation for strategic marketing operations can only be executed through the help of the relationship among the Marketing Information System (MIS)-Accounting Information System (AIS) in general, and in particular it can be executed by using the Strategic Management Accounting (SMA) with its own purpose. The term of Marketing Accounting (MA) emerges because of the following reasons; the most significant intersection area among marketing and accounting is composed of pricing issue and strategic pricing policy, and prices are determined due to the information based on SMA. To summarize, MA can be defined as collection of marketing information, transmitting to all employees, calculation of sales and distribution costs. Furthermore, information basis is generated by the means as increasing the customer benefit, brand generation, increasing and protecting brand value through brand accounting, pricing in terms of competition. Information which is provided by the accounting department is used to support strategic marketing decisions through credible information, particularly planning and controlling operations in future. In this respect, supporting marketing information with accounting information is useful to make a right, valid and qualified decision. This is resulted from coordination and interaction among departments in an organization. General purpose of this study is to provide a basis for the content of Strategic Marketing Accounting (SMA) which can be considered as a component of marketing and accounting sciences for strategy and to provide a different perspective on the subject, content and applications of SMA. Specific purpose of this study is to introduce cost information based SMA in order to support strategic marketing decisions by using information generated by MIS and AIS and through strategic cost management. In this field, there exist many studies on this subject. Ozimec et al. (2010) works on a study on the geographical effect on marketing information system and the effective factors on decision making process. Ouksel (1997) performs a significant study emphasizing that accounting information system has either facilitating or obstructive impact on recognization process of organizations and this study explains that this is possible through information environment, information distribution and information coordination. Choe (1998) performs a study about the impact of generating accounting information system on users and it is tried to assert the expectation of users from this system during the generation of it. Developing applications and analyses in accounting information system are asserted in a study performed by Mauldin (1999). Nicolaou (2000) performs a study on perceptibility probability of the efficiency of accounting information systems during the coordination and control processes in the organizations and the impact of accounting information system on organization decisions is examined. Poston (2000) performs a study in order to emphasize the significance of accounting information system on computer based applications and tries to assert the significance of accounting information system through a separate keyboard system. In a study performed by Leonidou (2004), it is asserted that the integration into expanding information market is possible through marketing information system and the harmony among marketing departments in this respect is particularly executed. Rom (2007) performs a study on management accounting and information system integration and a literature survey is performed about this. Through a selective approach, Vaassen’s (2009) study analyses the effect on the beneficial use of accounting information system and accounting data during decision making process. Allak (2010) performs another study regarding on that marketing information system is significant in New Market studies and efficient use of these data is also required in other departments, and in order to provide this the importance of the Internet use is particularly emphasized and the study is performed on SMEs in Jordan. In a study performed by Nowduri (2011), the importance of marketing information process in decision making process of an organization is discussed and its impact on top management’s decisions is analyzed. The things that decision makers and information users in organizations utilize in an environ