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当今企业处在一个复杂多变的竞争环境中,无不涉及战略问题。面对新的环境与要求,于是,战略管理会计就成了一种历史的必然。本文在对传统的管理会计难以适应战略管理若干问题分析的基础上,从四个方面就战略管理会计的特征进行了概括和分析,并对战略管理会计的两个主要基本方法——竞争对手分析和价值链分析进行探讨。
Today’s business is in a complex and volatile competitive environment, all involved in strategic issues. Faced with the new environment and requirements, so strategic management accounting has become a historical necessity. Based on the analysis of some problems that traditional management accounting is difficult to adapt to strategic management, this article summarizes and analyzes the characteristics of strategic management accounting from four aspects, and analyzes the two basic methods of strategic management accounting - competitor analysis And value chain analysis.