摘要
战略管理会计没有改变传统管理会计的性质和职能,其发挥作用的领域贯穿于企业管理的全过程,因而战略管理会计是传统管理会计的发展而不是管理会计的一个分支。战略管理会计注重竞争对手分析,关注环境变化的影响并具有全面性的特性。这些优势特征使战略管理会计更能适应新的市场环境和企业管理环境的需要,成为管理会计的发展方向。
Strategic management accounting doesn't transform the quality and function of traditional management accounting.It gives full play in all processes of business management.So it is the development of the traditional management accounting instead of a branch.Strategic management accounting pays attention to the analysis of competitors and influence of condition's change.It has an allaround characteristics also.These feature make the strategic management accounting,meet the objective needs in the new economic situation.So it becomes the direction of the management accounting.
出处
《辽宁工程技术大学学报（社会科学版）》
2003年第2期36-37,共2页
Journal of Liaoning Technical University(Social Science Edition)
关键词
战略管理会计
传统
竞争优势
价值链
strategic management accounting
traditional
competitive advantage
value chain
