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企业管理观念和管理技术上的变化,对传统的管理会计产生巨大冲击。以战略管理思想为指导,对管理会计理论与方法加以完善和改进,将其推进到“战略管理会计”的新阶段,是逻辑和历史发展的必然结果。文章主要对战略管理会计发展进行研究。
Enterprise management concepts and management of technological changes, the traditional management accounting have a huge impact. Guided by strategic management thinking, improving and improving management accounting theory and method and pushing it to a new stage of “strategic management accounting” is the inevitable result of logic and historical development. The article mainly studies the development of strategic management accounting.