摘要
随着知识经济的兴起,社会经济环境的变化,传统管理会计越来越不能满足管理者对管理会计信息的需要,管理会计日益显示出明显的滞后,迫切需要变革。战略管理会计应运而生。战略管理会计中价值链在竞争对手分析强调了企业外部竞争对手的变化对本企业现金流量的影响。
Long with know ledge economy developing , social economic environment has changed . The traditional Management Accounting information cannot satisfy needs of managers . It shows lag obviously . Reform of Management Accounting is an urgent demand so comes Strategic Management Accounting Value Chains on. Competitors Analyzing emphasizes the competitors affect cash flows of business.
出处
《辽宁大学学报(哲学社会科学版)》
2004年第3期74-77,共4页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
关键词
战略
战略管理
战略管理会计
竞争对手分析
价值链
Strategy
Strategic Management
Strategy Management Accounting
Competitors analyzing
Value Chains