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自从2012年12月29日国务院正式印发了生物产业发展规划,作为七大战略新兴产业之一的生物产业才得到长足发展,尤其是生物医药业。在经济全球化的背景下,传统管理会计已无法适应企业战略管理的要求,对于生物医药产业这样一个朝阳产业更需要引入现代战略管理会计来满足企业的发展。以研发、生产生物医药的A公司为研究对象,主要采用SWOT分析法进行企业环境扫描,增设信息管理系统,利用价值链分析法构建战略成本,引入平衡记分卡进行业绩评价,从而设计出一套完整的战略管理会计体系。希望对其他企业探讨战略管理会计的具体应用有一定的帮助与启示。
Since December 29, 2012, the State Council formally issued a bio-industry development plan, the bio-industry as one of the seven strategic emerging industries has made great strides, especially in the biomedicine industry. Under the background of economic globalization, the traditional management accounting has not been able to meet the requirements of the strategic management of enterprises. For such a rising industry as biomedicine industry, it is more necessary to introduce modern strategic management accounting to meet the development of enterprises. The research and development, production of biomedical company A as the research object, the main use of SWOT analysis of corporate environmental scanning, an additional information management system, the use of value chain analysis of strategic costs, the introduction of a balanced scorecard performance evaluation to design a Complete strategic management accounting system. Hope that other enterprises to explore the specific application of strategic management accounting have some help and inspiration.