摘要
战略管理会计是适应企业竞争战略的需要而产生和发展起来的一门管理会计的新的分支 ,它是一个提供和分析企业战略管理所需数据的企业会计信息系统。本文着重研究了战略管理会计的产生、发展。
Strategic management accounting is a new branch of management accounting, which is created and developed in order to adapt to the demand of the competitions among enterprises. It is a system of enterprise accounting information which provide and analyze the necessary data for the enterprises′ strategic management. This article emphasizes on the study of development, characteristics and the basic framework of strategic management accounting.
出处
《成都大学学报（自然科学版）》
2001年第2期39-43,共5页
Journal of Chengdu University（Natural Science Edition）
关键词
管理会计
战略管理会计
基本框架
企业管理
Management Accounting, Strategic management Accounting, Basic framework
