| 关于战略管理会计本质的理论探讨 |
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| 引用本文： | 冯铁鹰. 关于战略管理会计本质的理论探讨[J]. 西安财经学院学报, 2005, 18(6): 78-80 |
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| 作者姓名： | 冯铁鹰 |
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| 作者单位： | 西安财经学院,高等职业暨继续教育学院,陕西,西安,710061 |
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| 摘 要： | 战略管理会计是企业战略管理与管理会计相结合的产物，具有灵活性、长期性、全面性和应变性等特征，其体系内容包括企业环境、价值链、成本动因、竞争对手和业绩的综合评价，战略管理会计将成为21世纪管理会计的发展模式。
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| 关 键 词： | 会计学 战略管理 战略管理会计 |
| 文章编号： | 1672-2817（2005）06-0078-03 |
| 收稿时间： | 2005-10-20 |
| 修稿时间： | 2005-10-20 |
The Study on the Essence of Strategy Management Accouuting |
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| FENG Tei-ying. The Study on the Essence of Strategy Management Accouuting[J]. Journal of Xi‘an Institute of Finance & Economics, 2005, 18(6): 78-80 |
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| Authors: | FENG Tei-ying |
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| Abstract: | Strategy management accounting is a new accounting discipline, a product which unifies the enterprise strategy management and management accounting and the development of management accounting, it has the characteristics of flexibility, long- term, integrity, straining and so on . The content of its system includes the enterprise environment, the value chain, the cost agent, the competitors and the synthetic evaluation of the achievements. Strategy management accounting will become the developing pattern management accounting in the 21st century. |
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| Keywords: | accounting Strategy management Strategy management accounting |
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