| 企业战略管理会计的层次分析 |
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| 引用本文： | 孙越.企业战略管理会计的层次分析[J].山东行政学院山东省经济管理干部学院学报,2009(4):73-74. |
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| 作者姓名： | 孙越 |
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| 作者单位： | 山东山大电力技术有限公司,山东济南250061 |
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| 摘 要： | 战略管理会计的内容要适应企业战略管理的需要即核心竞争力的培养。企业竞争具有三种明显的层次：职能战略层次、业务单元战略层次和企业战略层次。与之相适应地，企业的战略管理会计可以分为企业运作层次的管理会计、业务单元市场竞争能力层次管理会计和企业战略层次的管理会计。
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| 关 键 词： | 企业 战略管理 管理会计 |
The Arrangement Analysis of the Management Accounting of the Enterprise Stratage |
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| SUN Yue.The Arrangement Analysis of the Management Accounting of the Enterprise Stratage[J].Journal of Shandong Administrative College and Shandong Economic Management Personnel College,2009(4):73-74. |
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| Authors: | SUN Yue |
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| Institution: | Shandong Shanda Electric Technique Limited Liability Ccompany;Jinan250061;China |
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| Abstract: | The content of the stratage management accounting should fit the need of the enterprise stratage management namely the cultivation of the core competitive forces.The enterprise competition has there obvious arrangement: the function stratagem arrangement,operation cell stratagem arrangement and enterprise stratagem arrangement.the enterprise stratagem arrangement of the enterprise may divide into the management accounting of the enterprise functioning arrangement,operation cell market and enterprise stratag... |
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| Keywords: | Enterprise Stratage Management Management Accounting |
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