论文部分内容阅读
在信息时代和管理现代化的今天,现代企业正面临国内和国际两个市场的竞争和挑战,传统管理会计已无法适应企业战略管理的要求,它所暴露的局限性愈加明显。为了弥补传统管理会计的缺陷和满足企业竞争的需要,战略管理会计应运而生。一、战略管理会计理论综述及特点(一)战略管理会计理论综述战略管理会计
In the information era and modern management, modern enterprises are facing the competition and challenges in both domestic and international markets. The traditional management accounting has not been able to meet the requirements of strategic management of enterprises, and the limitations exposed by it are even more obvious. In order to make up for the shortcomings of traditional management accounting and meet the needs of enterprise competition, strategic management accounting came into being. First, an overview of strategic management accounting theory and characteristics (a) Overview of Strategic Management Accounting Theory Strategic Management Accounting