摘要
战略 ,这一竞争的产物 ,目前已成为人们谈论的热门话题。就业绩评价而言 ,传统的业绩评价与战略却相去甚远。在业绩评价走向战略化的过程中 ,战略管理会计 (SMA)起了不可或缺的桥梁作用 ,推动着业绩评价不断向着战略化的方向发展。
As the outcome of competition, strategy has now become the subject in great demand that people discuss. But traditional performance evaluation is very far to go with strategy. The strategic management accounting ( SMA ) plays a great role in the development of performance evaluation towards strategy.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第3期68-71,共4页
Journal of Central University of Finance & Economics
