摘要
随着我国社会经济从高速发展进入高质量发展阶段,科技水平不断提高,传统的管理会计已经无法充分满足当下企业战略管理和发展的实际需求。战略管理会计是一种新型的管理会计体系,将战略管理与管理会计相结合,有助于实现企业对管理会计的高效应用,促进企业的可持续发展。介绍了战略管理会计的体系内容及其主要特征,阐述了企业中战略管理会计应用的重要性,并提出了企业中战略管理会计的应用研究策略。
As China's socio-economic landscape transitions from rapid development to high-quality growth and technological advancements continue,traditional management accounting has become inadequate to meet the practical demands of contemporary corporate strategic management and development.Strategic management accounting represents a novel management accounting framework that integrates strategic management with management accounting,aiding in the effective utilization of management accounting for enterprises and fostering sustainable development.This paper outlines the framework and key features of strategic management accounting,elucidates the significance of its application in enterprises,and presents a research strategy for the implementation of strategic management accounting within businesses.
作者
陶玉忠
TAO Yu-zhong(Anhui Natural Gas Development Co.,Ltd)
出处
《当代会计》
2023年第8期49-51,共3页
Contemporary Accounting
关键词
管理会计
战略管理
企业
management accounting
strategic management
enterprise
