管理会计与业财融合的战略协同研究

Research on strategic synergy of management accounting and business finance integration

文章探讨了管理会计与业财融合的重要性,针对企业在全球化竞争、科技创新和市场不确定性等复杂挑战下的需求,强调了两者融合在提高决策质量、优化资源配置和绩效管理方面的关键作用。研究突出了管理会计与业财融合的研究背景和意义,关注了其在战略协同、科学治理、绩效管理和战略规划等方面的实际作用。强调了预算控制、绩效评价、部门间协作等关键概念和机制,以及它们之间的协同作用,为企业提供更好的管理工具,提高了竞争力。研究还探讨了管理会计与业财融合领域的协同性研究,包括预算控制与业绩评价的协同作用以及绩效管理与战略规划的紧密结合,提供了有益的见解,促进了管理会计领域的进一步发展与应用。

This article explores the importance of the integration of management accounting and business finance integration.In response to the needs of enterprises in complex challenges such as global competition,technological innovation,and market uncertainty,it emphasizes the key role of the integration in improving decision-making quality,optimizing resource allocation,and performance management.The research highlights the research background and significance of the integration of management accounting and industry finance,and focuses on its practical role in strategic synergy,scientific governance,performance management,and strategic planning.Emphasis was placed on key concepts and mechanisms such as budget control,performance evaluation,and interdepartmental collaboration,as well as their synergistic effects,providing better management tools for enterprises and enhancing their competitiveness.The study also explored the synergy between management accounting and the integration of industry and finance,including the synergy between budget control and performance evaluation,as well as the close integration of performance management and strategic planning,providing useful insights and promoting further development and application in the field of management accounting.