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管理会计对大多数企业来讲已经完全不再陌生,而且在企业的日常经营决策中管理会计发挥的作用愈发明显。在移动互联和大数据时代,对管理会计的深度应用提出了更高的要求。战略成本管理对提升企业价值的重要性无论是新经济时代(移动+互联+大数据)还是传统经济时代,战略成本管理是企业塑造和维持核心竞争力的焦点。
Management accounting is no longer alien to most businesses, and the role of management accounting in an organization’s day-to-day management decisions becomes more apparent. In the era of mobile Internet and big data, higher requirements are put forward for the in-depth application of management accounting. The importance of strategic cost management to enhance the value of enterprises Whether it is the new economy era (Mobile + Internet + Big Data) or the traditional economic era, strategic cost management is the focus of enterprises to shape and maintain the core competitiveness.