Study on the Qualifications to Apply Strategic Management Accounting

摘要：

Strategic Management Accounting（SMA）is an information system that serves for strategic management.Based on SMA theory and enterprises strategic management practice,this paper analyses the realistic conditions of putting SMA into practice in China.They are as follows: For SMA ‘s application,the foundation of modern enterprise system is the decision-making basis ,the strategic management practice carried out in part enterprises creates a fine application space,the development of information and internet technology provides the technology support,market economy and management accounting practice carried out by the enterprise for many years have prepared certain humanity and management condition,and part state-owned enterprises are carrying out SMA and its effect is obvious and good.This paper points out that there are the realistic conditions of putting SMA into practice moderately in China.

关键词： Strategic management Strategic objective Strategic management accounting Realistic qualifications

作者: Deng Houping Chang Lihua

作者单位: School of Management,Wuhan University of Technology,Wuhan,P.R.China,430070 Department of Economics,Huaihua University,Huaihua,P.R.China,418008

会议类型: 国际会议

会议名称: 第三届产品创新管理国际会议(The 3rd International Conference on Product Innovation Management)

会议地点: 武汉

会议语种:英文

在线出版日期: 2008-10-26（万方平台首次上网日期，不代表论文的发表时间）