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20世纪90年代以来,企业经营的宏观、微观环境发生了巨大变化。严峻的竞争环境迫使企业管理者采用了各种科学高效的管理工具。战略管理理念的提出推动了管理工具的创新和完善,其中最有代表性的是EV A(经济增加值)和ABB(作业基础预算)。这些管理工具的运用,使财务管理目标由“企
Since the 1990s, great changes have taken place in the macroeconomic and micro-environment of the enterprises. The grim competitive environment forcing business managers to adopt a variety of scientific and efficient management tools. The introduction of strategic management philosophy has led to the innovation and improvement of management tools. Among them, EV A (value added) and ABB (basic operating budget) are the most representative. The use of these management tools to make financial management goals by "enterprises