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网络经济的崛起和信息技术的发展促进了企业管理的转变和进步,供应链管理随之应运而生。在供应链管理条件下,管理会计也需要做出相应的调整,从而适应新形势下企业发展的需要。本文论述了供应链管理对管理会计所产生的诸多影响,并在此基础上提出了供应链管理条件下管理会计应用的创新举措。
The rise of network economy and the development of information technology have promoted the transformation and progress of enterprise management, so the supply chain management came into being. Under the condition of supply chain management, management accounting also need to make the corresponding adjustment, so as to adapt to the needs of enterprise development under the new situation. This paper discusses the many impacts that supply chain management has on management accounting and, on this basis, puts forward some innovative measures to manage the application of accounting under the condition of supply chain management.