战略管理会计在企业中的应用分析.docVIP

本科学生毕业论文 战略管理会计在企业中的应用分析 院系名称： 经济管理学院 专业班级： 会计学0-14班 学生姓名： 刘兴雨 指导教师： 杨冬梅 职 称： 讲师 黑 龙 江 工 程 学 院 二○一二年六月 The Graduation Thesis for Bachelors Degree Strategic management accounting in the analysis of application of enterprise Candidate：Speciality：Class：-14 class Supervisor： Heilongjiang Institute of Technology 2012-06·Harbin 摘 要 现代企业不仅管理，更要。管理理念从“职能管理”向“战略管理”的转变，以协助制定竞争战略、实施战略规划，从而促使企业良性目的，能够从战略的高度，既提供顾客和竞争对手具有战略相关性的外向型信息，也提供本企业与战略相关的内部信息。ABSTRACT The modern enterprise management concepts to tell us : in todays enterprise management has not only remained in the chaotic and complex daily function management， but more important is the enterprise leader to future long-term development of enterprises grasp. Do the management concept from the management to strategic management change， and thus， the enterprise strategy management accounting emerge as the times require， enterprise strategic management accounting is to assist business management decision-making development of enterprise competition strategy， implementation of the strategic planning， so as to promote the healthy development of enterprises and continue to grow for the purpose， to the height from the strategy analysis of the current market the situation， not only can provide to customers and competitors with strategic relevance extroversion information， also can provide the enterprises and strategies related to internal information. Can say， the strategic management accounting is the result of market competition and the inevitable product， it appears with the development of market economy， has been more and more enterprises recognition， but the strategic management accounting in China started late， how to reasonably and effectively applied to the strategic management of enterprise management is our current problem to be solved urgently. Based on the strategic management accounting in Chinas enterprise application as t