管理论文论战略管理会计在企业中的应用.docVIP

PAGE PAGE 11 论战略管理会计在企业中的应用 中文摘要：随着世界经济的一体化，企业正面临着国内和国际两个市场的竞争挑战，尤其是在信息时代和管理科学现代化的今天，企业管理者的行为无时无刻不涉及到战略问题，战略管理作为一种新型的管理方式给企业注入了新的活力，随之战略管理会计应运而生。战略管理会计是服务于战略比较、选择和战略决策的一种新型会计，它是管理会计向战略管理领域的延伸和渗透。它能够运用专门的方法为企业提供自身和外部市场以及竞争者的信息，通过分析、比较和选择，帮助企业管理层制定、实施战略计划以取得竞争优势，是企业进行战略决策的有效的手段。 战略管理会计的形成和发展是现代市场经济和竞争的必然结果，是建立和完善现代成本管理体系的必然要求，它使管理会计进入了一个全新的发展阶段。要想使企业良性循环并不断发展，实施战略管理会计十分必要。在我国，战略管理会计已成为企业管理发展的趋势与方向。 本文主要是从企业实施战略管理会计的必要性、方法及运用方面进行分析论述的，并且指出了我国战略管理会计存在的问题及我国企业推行战略管理会计的对策。 关键词：战略管理会计 必要性 应用 方法 对策 Abstract: With the integration of the world economy. Enterprises are facing competition in both domestic and international market challenges, especially in the information age andtodays modern management science, enterprise of Managers behavior of all involved strategy, strategic management as a new type of management style has injected new vitality tothe enterprise, with strategic management accounting came into being. Comparison of strategic management accounting services in strategy, selection, and anew accounting strategy, it is an extension of management to the field of strategic management accounting and penetration. It can use a special method for companies with their own and external market and competitor information, through the analysis, comparison and selection, helping enterprise management in the development, implementation of the strategic plan to achieve competitive advantage, are effective means of enterprise strategic decision. The formation and development of strategic management accounting is the inevitable result of modern market economy and competition, is an inevitable requirement for establishment and improvement of modern cost management system, which has entered a new stage of development of management accounting. To make the enterprise and the continuing development of a benign cycle, run of strategic management accounting is necessary. In China, has become of strategic management accounting trends and directions in enterprise development. This art