现代管理会计在中小企业中的作用摘要随着新经济时代-----知识经济时代的到来,传统的管理会计由于存在各种局限性,已不能满足经济管理的需要，而战略管理会计是近年来发展的一种企业战略管理与管理会计相结合的管理信息系统。战略管理会计正是适应经济发展的需要,根据企业的特点及其所处环境的变化，从多层次、多角度、多方位地采用战略眼光,对企业发展和企业战略的制定与实施产生效果,以使企业能保持长期持久的竞争优势,并随着企业社会化程度的提高和知识经济的到来取代管理会计。关键词:战略管理会计；企业战略；企业应用StrategicmanagementaccountingapplicationinChina'senterprises【Abstract】Astheneweconomicera---thearrivaloftheeraofknowledgeeconomy,traditionalmanagementaccountingisduetovariouslimitations,alreadycannotsatisfytheneedofeconomicmanagement,andstrategicmanagementaccountingisinrecentyearsthedevelopmentofakindofstrategicmanagementandthecombinationofmanagementaccountingmanagementinformationsystem.Strategicmanagementaccountingistoadapttotheneedsofeconomicdevelopment,accordingtothecharacteristicsoftheenterpriseandthechangeoftheenvironment,fromthemulti-levelandmulti-angle,multi-dimensionalmannerwithstrategicvision,totheenterprisedevelopmentandcorporatestrategyformulationandimplementationeffect,toenableenterprisestomaintainlong-termlastingcompetitiveadvantage,andwiththeimprovementofenterprisesocializationandthearrivalofknowledgeeconomyinsteadofmanagementaccounting.【Keywords】strategicmanagementaccounting;Enterprisestrategy;Enterpriseapplication目录1、绪论...........................................................................................................................................12、战略管理会计的相关概述.......................................................................................................12.1战略管理会计概念.............................................................................................................12.2战略管理会计特征.............................................................................................................12.3战略管理会计的目标.........................................................................................................22.4战略管理会计的意义.........................................................................................................33、战略管理会计的主要方法.......................................................................................................33.1价值链分析法.....................................................................................................................33.2平衡记分卡.........................................................................................................................43.3作业成本法.........................................................................................................................43.4市场和竞争对手分析.........................................................................................................43.5产品生命周期分析.............................................................................................................54、战略管理会计在企业中的应用及发展...................................................................................54.1战略管理会计在企业中的应用.........................................................................................54.1.1注重长远目标和全局利益.........................................................
