| 论战略管理会计与企业核心竞争力 |
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| 引用本文： | 石炳华. 论战略管理会计与企业核心竞争力[J]. 经济与管理, 2007, 21(6): 80-84 |
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| 作者姓名： | 石炳华 |
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| 作者单位： | 河北经贸大学,财务处,河北,石家庄,050061 |
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| 摘 要： | 企业战略管理的需要和传统管理会计的局限性产生了战略管理会计，战略管理会计是有效提高企业核心竞争力的决策支持平台，核心竞争力的要素包括创新能力、资源优势、管理协调和企业文化。
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| 关 键 词： | 战略管理会计 企业核心竞争力 支持平台 |
| 文章编号： | 1003-3890（2007）06-0080-05 |
| 修稿时间： | 2007-01-05 |
On Strategic Management Accounting and Enterprise Core Competence |
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| SHI Bing-hua. On Strategic Management Accounting and Enterprise Core Competence[J]. Economy and Management, 2007, 21(6): 80-84 |
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| Authors: | SHI Bing-hua |
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| Affiliation: | Financial Department, Hebei University of Economics and Business, Shijiazhuang 050061, China |
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| Abstract: | The demand of enterprises' strategic management and the limitation of traditional managerial accounting come into being strategic management accounting,which is an information supporting platform to effectively improve enterprises' core competence.The factors of enterprise core competence include creative competence and resource advantage,managerial coordination and company culture. |
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| Keywords: | strategic management accounting enterprise core competence supporting platform |
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