This research has investigated strategic management accounting on business strategy and organizational changes in manufacturing companies. The present research is practical and descriptive-correlational in terms of data collection, using a questionnaire tool based on structural equation modeling. According to the size of the available population (approximately 110 people), the minimum selected sample size was 85 people using Cochran's formula. In order to increase the credibility of the research, 100 questionnaires were distributed, of which 93 questionnaires were received and became the basis of statistical analysis. In order to test the hypotheses, the probability value obtained from fitting the model was used in the significant state of the parameters. The appropriateness of the proposed model to explain the hypotheses in the mode of standard estimation and the significance of the parameters was checked using SmartPLS software and was approved. The results showed that strategic management accounting has a significant impact on business strategy and organizational changes in manufacturing companies.