摘要
企业战略管理需从外部环境、资源及战略关键因素量化、成本动因、战略业绩评价四个层次入手,建立战略管理会计 系统分析程序,从而将战略管理与管理会计、定量分析与定性分析相结合,打造完整、系统的战略管理会计研究框架,为企业 的决策及管理服务。
This paper tries to give the systematic analysis concept of Strategic Management Accounting, combine Strategy Management and Management Accounting, quantitative analysis and qualitative analysis, study and establish systematic analysis procedure of Strategic Management Accounting superficially. In order to obtain the result, we study from four levels including the exterior environments, interior resources, strategic key factors, cost divers and achievements evaluated.
出处
《经济与管理》
2004年第11期45-47,共3页
Economy and Management
关键词
战略管理会计
价值链
成本动因
strategic management accounting
value chains
cost divers
