摘要
战略管理会计是对传统管理会计的重要发展,对企业的战略决策起到重要的作用,为企业的管理提供信息,使企业获得持久的战略竞争力。本文从战略管理会计的特点出发,然后对其在我国企业应用的必要性加以讨论,体现了其与传统管理会计相比的优越性,最终对战略管理会计在我国的应用前景提出了自己的认识。
Strategic management accounting is the important development to the traditional management accounting.It elaborates function to the enterprise`s strategic decision.Strategic management accounting provides information for the enterprises and makes strategy compeition ability to them.This article begins with the characteristics of the strategy management accounting and then discusses the necessity that apply in our country's enterprise which embody the superiority to the traditional management accounting.Finally the article brings up the viewpoint about the applied foreground of strategic management accounting in our country.
出处
《河南社会科学》
2002年第3期62-63,共2页
Henan Social Sciences
关键词
战略管理会计
管理会计
业绩评价
strategic management accounting
management accounting
achievement valuation
