福建协力在运用战略管理会计时,充分考虑了企业现状,没有盲目追求大而全尽管就战略管理会计的具体内容问题,目前尚没有定论,但大概来讲,可以包括公司战略目标制定、战略成本管理、人力资源管理会计、无形资产战略管理会计、战略性绩效评价、竞争环境分析、价值链分析等。战略管理会计研究的一个薄弱环节是实际运用问题。福建协力创造 Fujian cooperation in the use of strategic management accounting, fully taking into account the status quo of enterprises, not blindly pursuing large and comprehensive Despite the specific content of the strategic management accounting issues, there is no conclusion, but probably speaking, may include the formulation of corporate strategic objectives, strategic costs Management, human resource management accounting, strategic management of intangible assets accounting, strategic performance evaluation, competitive environment analysis, value chain analysis. One of the weak links in strategic management accounting research is the practical application. Fujian to create together