战略管理会计在企业管理中的应用

The Application of Strategic Management Accounting in Business Management

随着企业经营环境的复杂化和市场竞争的激烈化,传统管理会计已经越来越不适应新的企业管理环境需求。而作为新的管理会计模式——战略管理会计模式应运而生。本文下从企业适应市场竞争实施战略管理的要求出发,重点分析战略管理会计在我国企业发展中的现状及一些发展建议。

Since the complexity of business environment and fierce market competition, traditional management accounting has become increasingly unsuited to the new enterprise management environments. A new management accounting model--strategic management accounting emerged. In this article, the author starts from requirements for adapting to the strategic management in market competition, focuses on analysis of the status of strategic management accounting in the development of China＇s enterprises and puts forward some suggestions for that.