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战略管理会计主要通过产品生命周期法、价值链法等具有整体性、全局性的研究方法来对企业的经济效益作出判断,而战略管理会计正是适应这种变化的要求,超越了单一会计期间的界限,从长期竞争地位的变化中把握企业未来的发展方向,甚至牺牲短期利益以实现企业的长期价值。战略管理会计更注重企业的外部市场环境,强调企业发展与环境变化的协调一致,将企业置于整个产业的价值链中,研究企业与市场竞争者的关系位置。这就弥补了传统管理会计只致力于企业内部降低成本、提高劳动生产率的内部化倾向,真正将企业置于市场信息之中。
Strategic management accounting mainly through the product life cycle law, value chain law with a holistic, global research methods to make judgments on the economic efficiency of enterprises, and strategic management accounting is to adapt to this change requirements, beyond the single accounting period The long-term competitive position from the changes in the grasp of the future direction of business development, or even sacrificing short-term interests in order to achieve long-term business value. Strategic management accounting pay more attention to the external market environment, emphasizing the coordinated development of enterprises and environmental changes, enterprises will be placed in the entire industry value chain, business and market competitors to study the location. This makes up for the traditional management accounting only to internalize the internalization of labor costs and reduce costs, the internalization of the real business will be placed in the market information.