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战略管理会计诞生至今已经30年,随着时代的变化,战略管理会计的研究热点也在发生着改变。本文通过对国内外战略管理会计研究动态的评述,梳理出战略管理会计的研究热点,试图从价值链的视角对战略管理会计专题研究的成果进行整合,以价值链为纽带,构建以战略成本管理、战略投资决策、战略业绩评价为主要内容的战略管理会计的研究框架。
It has been 30 years since the birth of strategic management accounting. As the times change, the research hotspots of strategic management accounting are also undergoing changes. By reviewing the dynamic research on strategic management accounting at home and abroad, this dissertation explores the research hotspot of strategic management accounting, attempts to integrate the achievements of strategic management accounting research from the perspective of value chain, builds a strategic cost management , Strategic investment decision-making, strategic performance evaluation as the main content of the strategic management accounting research framework.