战略管理会计中价值链在竞争对手分析的应用

Strategic Management Accounting Value Chains On Competitors Analyzing Of Application

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.