管理会计发展的趋势—战略管理会计

Tendency of Managerial Accounting Development: Strategic Managerial Accounting

战略管理会计具有外向性、全局性、信息多样性、方法多元性和业绩评价战略性的特点,主要包括战略目标制定、战略成本管理、经营投资决策、人力资源管理和风险管理,方法主要有竞争对手分析、产品生命周期法、作业成本法、质量成本分析和预警分析。我国对其研究的力度不够,应加强建设和推广应用。

Strategic managerial accounting is characterised of externality, overall point of view, information diversified, approaches diversified, and strategic viewpoint of performance evaluation. It is primarily composed of planning of strategic targets, strategic cost management, operational investment decision, human resource management, and risk management. The approaches used in it are primarily competitor counterparty analysis, product life cycle approach, job costing, quality cost analysis and pre-alerting analysis, research of which in China is not too much and needs a complete construction and a broad application.