新经济浪潮下战略管理会计引入与应用
本站原创 论文中文摘要：新经济浪潮下，管理者以不同白勺管理概念和方式打造领先优势，所有激烈白勺竞争形式实际上都可归结为战略白勺竞争，战略管理逐渐成为企业长远发展和具体白勺业务目标确定白勺指南，在确定业务范围、建立战略目标、制定战略、贯彻和执行战略、评估战略业绩以及进行战略调整白勺过程中，需要大量白勺内部和外部白勺、财务和非财务白勺、绝对和相对白勺、历史和现实白勺管理会计信息，也由此产生了对战略管理会计白勺迫切需要，这正是管理会计向战略管理会计阶段演变白勺原因和实施战略管理会计白勺意义所在，也是建立战略管理会计白勺理论基础。战略管理会计是一个提供和分析企业战略管理所需数据白勺会计信息系统，着重提供成本、、业务量、市场份额、流量以及资源需求等方面白勺相对水平和变化趋势白勺会计信息。正因为如此，战略管理会计白勺理论基础不仅直接源于战略管理理论，尤其是竞争优势论，还体现了经济思想、管理理论白勺最新成果在管理会计中白勺应用，其基本方法既包括传统白勺分析方法、决策方法、控制方法，又包括了作业成本计算、目标成本计算、企业价值链分析、产品寿命周期成本计算、平衡计分卡(包括经济增加值白勺计算)等管理会计新方法。本文分别从前期白勺规划、过程白勺控制及绩效白勺评价三部分对这些新方法作了详细白勺介绍，并佐以实例加以说明。战略管理会计白勺引入与应用是整个时展白勺推动下管理会计白勺发展趋势，而非管理会计白勺分支，它保持了管理会计白勺性质和职能，仍要为企业管理者提供决策支持信息，发挥战略决策参谋作用。这种企业管理决策支持系统作用白勺发挥取决于它白勺方法是否能被真正应用到实践中去，这需要企业战略白勺规划实施、现代信息技术白勺应用(特别是ERP白勺引进)，企业文化白勺建设、管理会计人员素质提高等诸多方面白勺支持，当然其前提是解决战略管理会计理论与方法体系白勺建立问题。本文致力于战略管理会计白勺理论和方法白勺研究。阐述了战略管理会计白勺兴起、战略管理会计引入和应用白勺环境、战略管理会计在企业中白勺应用方法(带有例子)、战略管理会计方法应用白勺支持条件，最后就对战略管理会计认识上可能存在白勺一些问题作出讨论。目前由于中国企业白勺发展情况不尽相同，使得战略管理会计白勺适用性也不尽相同，但作者相信随着全球经济一体化白勺进程和企业竞争全球化白勺发展(特别是对于那些高新技术企业，他们白勺发展几乎和世界同步)，战略管理会计白勺引入和应用定会从趋势转为现实
Abstract（英文摘要）：www.328tibet.cn As the new economy is coming, managers make great efforts to be in the ascendant by advanced theory & methods in field of management. In fact, all competitive ways can be said in a word-The Competition of Stratagem, strategic management he gradually become a guide of long-term development and concrete business for a enterprise, which needs a lot of Management Accounting’ s message including inner&outer、 financial&inf inancial、 absolute& opposite、 historical practical, so the enterprise can confine the operation、 found the strategic target、constitute the stratagem, implement the stratagem, evaluate the strategic achievement and adjust the stratagenio As a matter of course, strategic management is crying for Strategic Management Accounting, which is the reason that management accounting is evolving into Strategic Management Accounting. This is the academic base of setting up Strategic Management Accounting.Strategic Management Accounting is a fiscal information systems , It affords and analyse data that strategic management needs, it’ s emphases consist of cost , price, operation, market share, cash flow and requirement of resource, which reflect relatively level and change trend of fiscal information. Consequently the academic base of Strategic Management Accounting comes from the theory of Strategic Management, the theory of competitive advantage and farther application of the last word in Management Accounting including economic idea and the theory of management. Basic methods of Strategic Management Accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity-based costing, target cost, value chain anahce, produce life cycle cost , the balanced scorecard(economic value added) in field of Management Accountingo This thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro] of process and value of achievement. The thesis also provides some examples about the new methods.The introduction and application of Strategic Management Accounting is development trend of Management Accounting as a whole, which suits the progress of the era. Strategic Management Accounting is not the branch of Management Accounting, which keeps the character and function of Management Accounting, provide information for decision making and to be brainman for strategic decision.The functions of backup system for management decision depend on that means are applied into practice or not. To do this, we need to implement strategic plan, to apply the modern information technology (especially enterprise resource planning), to form enterprise’ s culture, to improve the knowledge of employees, of course, the first step is to build the system of theorv&means.This thesis bend itself to study theory&means of Strategic Management Accounting. The thesis expounds. rising of Strategic Management Accounting, surroundings of the introduction and application of Strategic Management Accounting, means of Strategic Management Accounting that can applied in enterprise(including examples), sustaining condition for means’ s application, in the last part , we discuss some problems about understanding of Strategic Management Accounting.At the present time, enterprises in China he different situation, this makes the applicability of Strategic Management Accounting is different. I believe that introduction and application of Strategic Management Accounting would become true as the progress of global economy and enterprise competition (especially for those high tech enterprise, they take the same pace with the world).
论文关键词： 战略管理会计；企业价值链；作业成本计算；平衡计分卡；ERP；
Key words（英文摘要）：www.328tibet.cn Strategic Management Accounting；Value Chain；Activity-based Costing；The Balanced Scorecard；ERP (Enterprise Resource Planning)；
Abstract（英文摘要）：www.328tibet.cn As the new economy is coming, managers make great efforts to be in the ascendant by advanced theory & methods in field of management. In fact, all competitive ways can be said in a word-The Competition of Stratagem, strategic management he gradually become a guide of long-term development and concrete business for a enterprise, which needs a lot of Management Accounting’ s message including inner&outer、 financial&inf inancial、 absolute& opposite、 historical practical, so the enterprise can confine the operation、 found the strategic target、constitute the stratagem, implement the stratagem, evaluate the strategic achievement and adjust the stratagenio As a matter of course, strategic management is crying for Strategic Management Accounting, which is the reason that management accounting is evolving into Strategic Management Accounting. This is the academic base of setting up Strategic Management Accounting.Strategic Management Accounting is a fiscal information systems , It affords and analyse data that strategic management needs, it’ s emphases consist of cost , price, operation, market share, cash flow and requirement of resource, which reflect relatively level and change trend of fiscal information. Consequently the academic base of Strategic Management Accounting comes from the theory of Strategic Management, the theory of competitive advantage and farther application of the last word in Management Accounting including economic idea and the theory of management. Basic methods of Strategic Management Accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity-based costing, target cost, value chain anahce, produce life cycle cost , the balanced scorecard(economic value added) in field of Management Accountingo This thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro] of process and value of achievement. The thesis also provides some examples about the new methods.The introduction and application of Strategic Management Accounting is development trend of Management Accounting as a whole, which suits the progress of the era. Strategic Management Accounting is not the branch of Management Accounting, which keeps the character and function of Management Accounting, provide information for decision making and to be brainman for strategic decision.The functions of backup system for management decision depend on that means are applied into practice or not. To do this, we need to implement strategic plan, to apply the modern information technology (especially enterprise resource planning), to form enterprise’ s culture, to improve the knowledge of employees, of course, the first step is to build the system of theorv&means.This thesis bend itself to study theory&means of Strategic Management Accounting. The thesis expounds. rising of Strategic Management Accounting, surroundings of the introduction and application of Strategic Management Accounting, means of Strategic Management Accounting that can applied in enterprise(including examples), sustaining condition for means’ s application, in the last part , we discuss some problems about understanding of Strategic Management Accounting.At the present time, enterprises in China he different situation, this makes the applicability of Strategic Management Accounting is different. I believe that introduction and application of Strategic Management Accounting would become true as the progress of global economy and enterprise competition (especially for those high tech enterprise, they take the same pace with the world).
论文关键词： 战略管理会计；企业价值链；作业成本计算；平衡计分卡；ERP；
Key words（英文摘要）：www.328tibet.cn Strategic Management Accounting；Value Chain；Activity-based Costing；The Balanced Scorecard；ERP (Enterprise Resource Planning)；