基于供应链管理的管理会计创新对策

知识经济的来临,使企业的市场竞争环境日益激烈、复杂,企业单独依靠自身的资源进行自我调整的速度,难以追踪市场的迅速变化,“横向整合”——供应链管理的模式随之产生。这种整合的趋势对管理会计产生了重大影响,促进了管理会计的改进和创新。本文重点讨论供应链管理对管理会计的影响,以及基于供应链的管理会计的观念、对象和方法等的创新。

Innovative Approaches to Supply Chain Management Base Management Accounting

With advent of Knowledgement Economics, businesses competition environment is fencer. It is impossible for businesses to adjust themselves to adapt to rapid changes in market depending on their own resources. Supply chain management style, "Horizontal Integration", is horning, which has significant impact on Management Accounting, and contributes to improvement and innovation in Management Accounting. This paper deals with effects that supply chain has on Management Accounting, innovation in conception subjects and approaches of supply chain base Management Accounting.