摘要
战略管理会计适应了企业决策的要求,是面向市场寻求整体竞争优势的企业的内在要求。在我国,随着市场机制和现代企业制度的完善以及信息技术的普及,应用战略管理会计的现实条件已经具备。
The author states that strategic management accounting meets the needs of enterprise policy making and enterprises targeting in the market.The practical conditions of application of strategic management accounting is provided with the perfection of market mechanism and enterprise system and the spread of information technology.
出处
《广东广播电视大学学报》
2005年第2期79-82,共4页
Journal of Guangdong Radio & Television University
关键词
战略管理会计
发展
应用
strategic management accounting
development
application
