摘要
当今 ,企业战略及其管理日益重要。然而无论是战略的制定 ,还是其实施的监控 ,都离不开明晰、可靠的信息支持 ,战略管理会计就是为适应这一要求而产生的。战略管理会计的方法有所有者价值分析、价值链分析、非财务指标绩效测量。
At present, the strategy and management of enterprises is even important. Either in the formation of strategy or in the supervision of its implementation, enterprises can not work without reliable and definite information support, hence the strategic management accounting comes into being. The methods of this accounting include value analysis, value chain analysis, survey on the effectiveness of non financial target, plan of life cycle costing, etc.
出处
《学术交流》
北大核心
2003年第1期75-77,共3页
Academic Exchange
关键词
战略管理会计
企业管理
信息支持
strategic management accounting,enterprise information, information support
