| 战略管理会计与价值链会计的比较研究 |
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| 引用本文： | 肖淑芳,王蓉. 战略管理会计与价值链会计的比较研究[J]. 财会通讯, 2004, 0(12) |
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| 作者姓名： | 肖淑芳 王蓉 |
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| 作者单位： | 北京理工大学管理与经济学院 北京100081(肖淑芳)，北京理工大学管理与经济学院 北京100081(王蓉) |
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| 摘 要： | 本文在借鉴已有的研究成果基础上,对战略管理会计与价值链会计的关系进行了粗浅探讨,结论是两者在研究目标、对象、内容、方法等方面都有许多相似之处,因此提出今后应该在战略管理会计框架下来研究价值链会计问题。
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| 关 键 词： | 价值链 战略管理 战略管理会计 价值链会计 |
A Comparative Study of Strategic Management Accounting and Value Chain ccounting |
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| Xiao shufang Wang rong. A Comparative Study of Strategic Management Accounting and Value Chain ccounting[J]. Communication of Finance and Accounting, 2004, 0(12) |
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| Authors: | Xiao shufang Wang rong |
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| Abstract: | This paper discusses the relationship between strategic management accounting and value chain accounting on the base of existent production. The conclusion is that there are many similarities in the fields of research objects, content and method between them. Thus the others put forward a proposal that value chain accounting should de studied under the frame of strategic management accounting. |
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| Keywords: | Strategy management Strategy management accounting Value chain accounting |
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