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进入21世纪,战略管理会计的产生适应了企业战略管理的需要,为企业提高竞争优势提供了强有力的支持,文章对战略管理会计的特点和企业的竞争力进行了分析,指出推进企业实施战略管理会计有利于提升企业的竞争优势。
In the 21st century, the emergence of strategic management accounting has adapted to the needs of strategic management of enterprises and provided strong support for enterprises to enhance their competitive advantages. The article analyzes the characteristics of strategic management accounting and the competitiveness of enterprises, and points out that promoting enterprise implementation strategy Management accounting is conducive to enhance the competitive advantage of enterprises.