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战略管理会计的运用对企业竞争地位的提升和业绩的创造有重要作用。本文在分析战略管理会计框架的基础上,介绍了平安银行实施多角度战略定位、价值链管理以及平衡计分卡等战略管理会计的做法,在此基础上得出了战略管理会计必须与战略规划相结合、经营战略定位应具有灵活性、降低成本必须关注价值链、企业发展应完善绩效评价体系等启示。
The use of strategic management accounting plays an important role in enhancing the competitive position of enterprises and creating performance. Based on the analysis of strategic management accounting framework, this paper introduces the practice of Ping An Bank in implementing strategic management accounting such as multi-angle strategic positioning, value chain management and balance scorecard. Based on this, it concludes that strategic management accounting must be in line with strategic planning The combination of business strategy positioning should be flexible, reduce costs must pay attention to the value chain, business development should improve the performance evaluation system and other enlightenments.