论企业流程中的战略管理会计执行力

Execution of Strategic Management Accounting in the Business Process

对于企业的成败,战略的执行与战略本身同样重要。战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法,是企业战略管理的重要工具。本文着重探讨管理会计战略执行力在企业流程中发挥作用的途径与方式。

Strategic execution and strategy itself are the same importance to the success or failure of enterprise. Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting. This paper emphasis on discussing the approach and method of strategic execution of management accounting in the business process of enterprise.