Analyzing Tariff Impacts on Supply Chain Accounting and Strategic Management in the Context of U.S.-China Trade Relations
This study analyzed the impacts of tariff policies on supply chain accounting and strategic management within the context of U.S.–China trade relations, with the specific objectives of examining supply chain restructuring, accounting adjustments, and strategic responses to tariff risks. An exploratory research design was adopted to capture the complexity of tariff effects across sourcing, logistics, production, cost management, and long-term strategy. Data were collected from secondary sources such as published articles, peer-reviewed journals, and policy papers, ensuring a broad coverage of perspectives. The study employed thematic analysis as the method of data interpretation, identifying recurring patterns on supply chain disruption, financial reporting adjustments, and strategic diversification. The findings revealed that tariffs have had profound effects on sourcing decisions, as firms diversify away from China yet remain entangled in Chinese-linked production systems; tariff-induced disruptions have compelled firms to overhaul inventory valuation methods, refine cost management systems, and expand financial reporting frameworks; effective strategic management in the face of tariff risks relies on diversification of suppliers and markets, technological innovation, compliance integration, and long-term scenario planning. In conclusion, the intertwining of supply chain and accounting adjustments illustrates how trade policy shocks penetrate firm-level financial stability and reporting integrity, reshaping the very tools through which companies evaluate performance and communicate with stakeholders. To chief financial officers and accounting professionals, it is recommended that firms integrate advanced cost accounting systems and real-time inventory management software to better capture fluctuations in input costs and trade-related disruptions. Such systems would enhance transparency in financial reporting and allow organizations to adjust pricing strategies and profitability forecasts with greater accuracy under tariff volatility.