战略经管会计在我国企业的应用.docVIP

PAGE / NUMPAGES 会计系 会计 班 学生姓名： 指导老师： 中文摘要：随着社会经济地迅猛发展和科学技术地巨大进步，企业生产经营地内外环境发生了根本变化.在这种情况下，企业不仅要面对激烈地国内竞争，还要面对严峻地国际竞争，如何在竞争中立于不败之地，是所有企业都要思考和解决地问题.企业要随时关注外部市场，关注竞争对手，努力获取并保持竞争优势，才能获取生存和发展地机会.于是，战略经管被广泛应用，但是，传统经管会计已不能满足战略经管地需要，在这种情况下，为了更好地服务于企业地战略经管，战略经管会计应运而生. 文档来自于网络搜索 本文从新经济时代战略经管对经管会计地要求入手，引入战略经管会计，探讨战略经管会计地理论体系，分析战略经管会计在我国应用地具体实施步骤及建议.文档来自于网络搜索 本文分为三部分进行论述，第一部分包括第一章，分别介绍战略经管会计地产生、涵义、目标、特征、原则；第二部分为本文重点，包括第二章和第三章，第二章介绍战略经管会计在我国应用地现状及问题；第三章介绍了战略经管会计地具体实施；第三部分为第四章，针对我国企业战略经管会计地应用提出建议.文档来自于网络搜索 关键词：战略经管 战略经管会计 战略环境分析 竞争优势 Abstract：With the rapid development of the social economy and the big progress of the science and technology, which changes the inner and outer environment of enterprises. In this situation, the company is not only faced with the internal competition but also severe external competition. How to survive in the competition has become an important issue for each company. The company has to pay attention to external markets and competitors, make great efforts to gain and maintain the competing strength to get the chance for existence and development. So strategic management has been applied widely, but traditional management accounting has not satisfied the request of strategic management. In this case, the strategic management accounting emerges as the times require for the sake of the strategic management.文档来自于网络搜索 This thesis begins with the strategic management’s demand for management accounting, introduces strategic management accounting, discusses the theoretic system of strategic management accounting, and analyzes the specific implementation step in the company of China.文档来自于网络搜索 The thesis includes three parts. The first part, including the first chapter, introduces the generation, the meaning, objective, character, principle of strategic management accounting。 the second part, as the important part of this thesis, including the second and third chapter. The second chapter introduces the present situation and