随着企业面临的全球性竞争日益激烈、经济环境日趋复杂,战略管理会计应运而生。战略管理会计是企业战略管理与传统管理会计相结合的产物。正因为管理由传统的仅注重内部管理,发展到现代的既重视内部又重视外部的战略管理,管理所需要的信息范围必须扩展。传统管理会计向战略管理 As enterprises face increasingly fierce global competition and increasingly complicated economic environment, strategic management accounting emerges as the times require. Strategic Management Accounting is a product of the combination of strategic management and traditional management accounting. It is precisely because the management from the traditional focus only on internal management, developed into the modern both the internal and external strategic management, the management of the information needed to expand the scope. Traditional management accounting to strategic management