浅析战略管理会计在企业的应用.docVIP

浅析战略管理会计在我国企业的应用 会计系 会计 班 学生姓名： 指导老师： 中文摘要：随着社会经济的迅猛发展和科学技术的巨大进步，企业生产经营的内外环境发生了根本变化。在这种情况下，企业不仅要面对激烈的国内竞争，还要面对严峻的国际竞争，如何在竞争中立于不败之地，是所有企业都要思考和解决的问题。企业要随时关注外部市场，关注竞争对手，努力获取并保持竞争优势，才能获取生存和发展的机会。于是，战略管理被广泛应用，但是，传统管理会计已不能满足战略管理的需要，在这种情况下，为了更好地服务于企业的战略管理，战略管理会计应运而生。 本文从新经济时代战略管理对管理会计的要求入手，引入战略管理会计，探讨战略管理会计的理论体系，分析战略管理会计在我国应用的具体实施步骤及建议。 本文分为三部分进行论述，第一部分包括第一章，分别介绍战略管理会计的产生、涵义、目标、特征、原则；第二部分为本文重点，包括第二章和第三章，第二章介绍战略管理会计在我国应用的现状及问题；第三章介绍了战略管理会计的具体实施；第三部分为第四章，针对我国企业战略管理会计的应用提出建议。 关键词：战略管理 战略管理会计 战略环境分析 竞争优势 Abstract：With the rapid development of the social economy and the big progress of the science and technology, which changes the inner and outer environment of enterprises. In this situation, the company is not only faced with the internal competition but also severe external competition. How to survive in the competition has become an important issue for each company. The company has to pay attention to external markets and competitors, make great efforts to gain and maintain the competing strength to get the chance for existence and development. So strategic management has been applied widely, but traditional management accounting has not satisfied the request of strategic management. In this case, the strategic management accounting emerges as the times require for the sake of the strategic management. This thesis begins with the strategic management’s demand for management accounting, introduces strategic management accounting, discusses the theoretic system of strategic management accounting, and analyzes the specific implementation step in the company of China. The thesis includes three parts. The first part, including the first chapter, introduces the generation, the meaning, objective, character, principle of strategic management accounting; the second part, as the important part of this thesis, including the second and third chapter. The second chapter introduces the present situation and problems of strategic management accounting