浅析战略管理会计与企业竞争战略  

A Brief Analysis of Strategic Management Accounting and Enterprises Competition Strategy

作　　者：张倩[1] 

机构地区：[1]河北经贸大学会计学院,河北石家庄050061

出　　处：《经济与管理》2007年第5期74-77,共4页Economy and Management

摘　　要：企业面临的竞争日趋激烈,传统管理会计已不能适应企业发展的要求。随着企业管理由职能管理向战略管理转变,战略管理会计应运而生。战略管理会计是管理会计的一个新的发展方向,是推动企业盈利和持续发展的有力工具。对战略管理会计所涉及的企业经营战略问题进行多维度分析,有利于企业正确制定战略对策。The traditional management accounting is already unable to adapt to the demand of enterprises development for the competition faced by enterprises becoming more and more fierce. The strategic management accounting has emerged as the result of the transition of enterprises management from functional management to strategic management. The strategic management accounting has become the new development orientation of management accounting. Analyzing enterprises management strategy related to strategic management accounting by means of a brief multi-dimensional can help enterprises work out strategic countermeasures.

关 键 词：战略管理会计 竞争战略 成本 

分 类 号：F275[经济管理—企业管理]