战略管理会计的兴起及其内容与方法的创新

战略管理会计是为满足现代企业实施战略管理的特定信息需要而建立的新的管理会计信息系统。其研究的内容与方法包括:企业环境分析、价值链分析、战略管理成本分析、竞争对手分析、综合业绩评价等。从战略的高度审视企业组织机构设置、产品开发、市场营销和资源配置,并据以取得竞争优势而提供内部的和外部的、财务的和非财务的、定性的和定量的会计信息,为企业发挥优势、利用机会、克服弱点、回避风险提供信息创造条件。这些研究使战略管理会计开始步入一个崭新的发展阶段。

The Upsurge of Strategic Management Accounting and Innovation of Its Contents and Methods

Strategic management accounting is a new information system established to meet the needs that modern enterprises practice particular information of strategic management.Its researching contents and methods contain a series of analyses on enterprises' envi- ronment,value chains,strategic management cost,competitors,and comprehensive achievement.From strategic perspective,manage- ment accounting examines the construction of enterprise structure,product development,marketing and allocation of resource,accord- ingly,takes the competitive advantage and provides accounting information,internal and external,financial and non-financial,qualita- tive and quantitative.Meanwhile,strategic management accounting can provide information for the enterprises to exert their advantages, take the opportunity,overcome shortcoming and avoid risks.All these researches will help strategic management accounting step into a completely new developing stage.