基于管理会计的PW网购平台发展战略分析.docxVIP

PAGE PAGE 18 摘 要 当代社会是个网络时代，任何事情都可以通过网络来完成。网购则是一个当代人最普遍的一种消费模式，所以市场上竞争激烈，不断有新进入者想分得市场资源，因此需要不断完善自身企业的战略优势以及更好的规避风险。而管理会计是企业的战略、业务、财务一体化最有效的工具，主要是以财务数据或者其他信息进行加工，整理，报告，使得管理层对日常的经济活动有所规划和控制，并且帮助决策者做出正确的决策。战略管理会计是近几年对于管理会计下的发展战略的一个新名词，是对于一家企业来说是不可缺少，只有合理科学规划才能将企业长久的经营下去。本文以PW网购企业的管理会计发展战略为例，对企业内外部环境，成本战略分析，绩效分析等方面进行分析，论述出PW企业与行业内其他电商企业所拥有的竞争优势分别是成本的有效管理类，差异化战略的突出和风险应对能力较高三方面。但也存在可以优化的地方，例如企业的短期偿债能力以及企业的资产质量有待提高，这样才能保证企业长久稳定发展。在最后总结了出电商企业在市场中如何脱颖而出，既要保证企业的经营不被影响，还要突出差异化，因此提出了建立平衡计分卡这一战略管理会计工具，可以有效率反映企业内财务信息和非财务信息的平衡，更好的留住目标市场顾客，及时的更改策略保证企业的进步。 关键词：管理会计 战略分析 平衡计分卡 Abstract The contemporary society is a network era, and anything can be done through the network. Online shopping is one of the most common consumption patterns of contemporary people, so competition in the market is fierce and new entrants want to share market resources. Therefore, it is necessary to continuously improve the strategic advantages of their own enterprises and better avoid risks. Management accounting is the most effective tool for the integration of strategy, business and finance. It mainly processes, collates and reports financial data or other information to enable management to plan and control daily economic activities and help decision makers make correct decisions. Management accounting is not only to analyze the existing financial data, but also to scientifically calculate the information predicted in the past and in the future, so as to ensure enterprises to improve their management and economic benefits. Strategic management accounting is a new term for the development strategy under management accounting in recent years. It is indispensable for an enterprise. Only reasonable and scientific planning can make the enterprise run for a long time. Taking PW e-commerce enterprises management accounting development strategy as an example, this paper analyzes the internal and external environment of the enterprise, cost strategy analysis, performance analysis and other aspect