论战略管理会计的思想

The Idea of the Strategy Contral Accounting

战略管理会计是市场经济的产物,是在企业生存环境日益不确定的背景下形成和发展起来的。战略管理会计的思想渗透到整个管理会计信息系统,能使企业获得持久的战略竞争力。

The trategy contral accounting was born by marketing ecomomy. It has been produced and developed in the background of the more and more uncertain circumstances of enterprises, the idea of trategy control accounting has been infiltrating into the entire information system of control accounting, it made enterprises gain competitive power of strategy permanent.