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企业管理上升到战略层次,作为决策支持系统的管理会计,也必须具有战略性。管理会计的战略性要求管理会计提供企业外部市场和竞争对手的信息,协助企业制定、实施战略计划以取得竞争优势。
Business management rose to the strategic level, as a management decision-making support system must also be strategic. Strategic Requirements for Management Accounting Management accounting provides information on the external markets and competitors of enterprises and assists enterprises to formulate and implement strategic plans to gain competitive advantages.