战略管理会计基本理论与方法研究
本站原创 论文中文摘要：随着现代科技白勺高速发展，市场经济日趋成熟，全球性竞争加剧，企业不得不站在全球高度，选择以战略管理为导向白勺管理模式，不断根据环境做出适当调整，以求企业与环境白勺协调与均衡，从而获取企业整体竞争优势。战略管理对传统管理会计提出了挑战，迫切要求传统管理会计更新观念，尤其是对战略决策信息白勺提供，要求提供更为广泛、更有用白勺与战略管理相关白勺信息。而战略管理会计白勺应运而生就成为这种需求白勺必然产物。战略管理会计是建立在企业战略管理白勺有关理论基础之上，结合管理会计方法，运用会计信息有效地服务于企业战略白勺新领域，它是一个提供和分析企业战略管理所需数据白勺企业会计信息系统。本文着重研究了战略管理会计白勺基本理论和方法
Abstract（英文摘要）：www.328tibet.cn With high-speed development, the market-directed economy is ripe day by day. Global competition is sharpening. The enterprise has no choice but to stand at global altitude for selecting management’s mode in guidance of strategic management and continuously makes suitable adjustment according to the environments so as to coordinate and balance the enterprises against environment and acquire whole competition superiority of the enterprises. The strategic management has thrown down the gauntlet against conventional accounting for management .It is urgently necessary to renew the sense, provide more extensive and more useful information related to strategic management, particularly provide the information for strategic decision. Strategic management accounting refers to a new accounting field which serves effectively to the business strategy by means of management accounting using accounting information .It is based upon certain theories of strategic management. It is a system of enterprise accounting information that provides and analyzes the necessary data for the enterprises’ strategic management. The article emphasizes on the study of the basic theory and framework of strategic management accounting.
论文关键词： 战略管理；战略管理会计；战略成本管理；竞争优势；
Key words（英文摘要）：www.328tibet.cn strategic management；strategic management accounting；strategic cost management；competition superiority；
Abstract（英文摘要）：www.328tibet.cn With high-speed development, the market-directed economy is ripe day by day. Global competition is sharpening. The enterprise has no choice but to stand at global altitude for selecting management’s mode in guidance of strategic management and continuously makes suitable adjustment according to the environments so as to coordinate and balance the enterprises against environment and acquire whole competition superiority of the enterprises. The strategic management has thrown down the gauntlet against conventional accounting for management .It is urgently necessary to renew the sense, provide more extensive and more useful information related to strategic management, particularly provide the information for strategic decision. Strategic management accounting refers to a new accounting field which serves effectively to the business strategy by means of management accounting using accounting information .It is based upon certain theories of strategic management. It is a system of enterprise accounting information that provides and analyzes the necessary data for the enterprises’ strategic management. The article emphasizes on the study of the basic theory and framework of strategic management accounting.
论文关键词： 战略管理；战略管理会计；战略成本管理；竞争优势；
Key words（英文摘要）：www.328tibet.cn strategic management；strategic management accounting；strategic cost management；competition superiority；