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一、战略管理会计的特点战略管理会计是以取得企业整体竞争优势为主要目标,以战略观念审视企业外部和内部信息,强调财务与非财务信息、数量与非数量信息并重,为企业战略战术的制订、执行与考评提供依据,揭示企业在整个行业中的地位及其发展前景,建立预警分析系统,提供全面、相关和多元化信息而形成的现代管理会计与战略管理融为一体的新兴交叉学科。其具有以下鲜明特点:
First, the characteristics of strategic management accounting Strategic management accounting is to obtain the overall competitive advantage of enterprises as the main goal, with a strategic view of external and internal information, emphasizing financial and non-financial information, both quantity and non-number of information for corporate strategy and tactics Development, implementation and evaluation of evidence to reveal the status of enterprises in the industry as a whole and its development prospects, the establishment of early warning analysis system to provide comprehensive, relevant and diverse information formed by modern management accounting and strategic management of emerging interdisciplinary . It has the following distinctive features: