摘要
战略管理会计是为企业战略管理服务的会计 ,二者之间相互依存 ,密不可分。因此 ,必须把二者联系起来进行研究 ,并把后者置于基础性地位。
Strategic management accounting is important,because it serves enterprise's strategic management.Their relation is tight and strategic management accounting plays a basic role in enterprise management,so the author thinks we should study them together.
出处
《辽宁工学院学报（社会科学版）》
2003年第3期15-16,共2页
Journal of Liaoning Institute of Technology（Social Science Edition)
关键词
战略
战略管理
战略管理会计
strategy
strategic management
strategic management accounting
