战略管理会计是基于对企业及其竞争者各种信息的综合分析,来建立和监督企业战略的一种管理方法。它不再从企业内部效率的角度看待利润的增长,而是从企业在其市场的竞争地位这一视角,重新梳理整合并提供有利于企业战略目标实现的决策依据。 Strategic Management Accounting is a management approach that builds and oversees a company’s strategy based on a comprehensive analysis of the various pieces of information about the company and its competitors. Instead of looking at the profit growth from the perspective of internal efficiency, it reorganizes and provides the basis for making decisions in line with the strategic goals of the enterprise from the perspective of the competitive position of the enterprise in its market.