摘要
战略管理会计可以提高企业经营管理水平,增强企业在市场中的竞争力。中小型企业在我国企业中占绝大多数,为了提高中小企业在市场中的生存能力和国际竞争力,推广和运用战略管理会计的理论和方法来改善企业的经营环境是当务之急。
Strategic management accounting could improve enterprise management level and strengthen the competitiveness of the enterprises in the market.Small and medium enterprises have great majority.It is necessary that improve the survivability and international competitiveness in the market and popularize and apply the theory and methods of strategic management accounting.
出处
《长春金融高等专科学校学报》
2011年第3期33-35,共3页
Journal of Changchun Finance College
关键词
战略管理会计
目标
企业文化
竞争力
对策
strategic management accounting
target
business culture
competitivness
strategy