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战略管理会计是在现代管理会计的基础上,适应经营环境变化与战略管理的需要变革而成。本文从现代科学技术体系出发,研究战略管理会计已经形成的体系结构,探索战略管理会计发展的技术理论支持和方向。
Strategic Management Accounting is based on the modern management accounting, to adapt to changes in the business environment and the need for strategic management made of change. Based on the modern science and technology system, this paper studies the system structure of strategic management accounting and explores the technical support and direction of strategic management accounting.