| 战略管理会计浅析 |
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| 引用本文： | 郭葆春,胡树红. 战略管理会计浅析[J]. 暨南学报(哲学社会科学版), 2001, 23(4): 62-66 |
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| 作者姓名： | 郭葆春 胡树红 |
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| 作者单位： | 暨南大学管理学院 广东广州510632(郭葆春)，暨南大学管理学院 广东广州510632(胡树红) |
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| 摘 要： | 经济环境日益复杂化 ,战略管理会计在企业运营中的重要性日益显现。本文探讨企业实施战略管理会计的必要性 ,战略管理会计与传统管理会计相比较所具有的新特征 ,以及战略管理会计的内涵和实施战略管理会计的一般方法
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| 关 键 词： | 战略管理会计 价值链的分析 战略定位分析 战略成本动因分析 |
| 文章编号： | 1000-5072(2001)04-0062-05 |
| 修稿时间： | 2001-06-10 |
The General Analysis of Strategic Management Accounting |
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| GUO Bao chun HU Shu hong. The General Analysis of Strategic Management Accounting[J]. Journal of Jinan University, 2001, 23(4): 62-66 |
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| Authors: | GUO Bao chun HU Shu hong |
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| Abstract: | With the complexity of the economic environment, the strategic management accounting now is playing an important role in the operation of the enterprises. This article discusses the necessity of a company to put the strategic management accounting into practice. In comparison with the traditional management accounting, the strategic management accounting has its unique new characteristics. Also, the strategic management accounting is defined and the general methods of how to carry out the strategic management accounting have been recommended in this article. |
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| Keywords: | strategic management accounting the analysis of the value chain the analysis of the strategic orientation the analysis of the strategic costing causation |
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