Strategic Enterprise Management Accounting Research

Strategic management through accounting is a new thing in the accounting field, which is produced for suiting the market-directed economy抯 environment. Starfing with rudimentary knowledge of strategic definition and strategic management, this thesis has drawn the definition of strategic management through accounting and has analyzed basic situation and elementary features of strategic management through accounting at present. Interrelated theory and applicable environment of strategic management through accounting have been also approached. Then, some of tentative idea for setting up applicable modes of strategic management through accounting of our country are put forward and it is analyzed and applied with practical example. This thesis is divided into five chapters, its elementary structure and main contents are as follows: Firstly, the strategy抯 definition is introduced in the first chapter and taking the strategy抯 definition as nucleus, the definition of strategic management is drawn forth. The strategic management is a process consisting of strategic plan and strategic execution. It has analyzed the procedure and administrative levels of strategic management process, strategic managing unit and playing role of strategic management for enterprises of our country. 1 r In the second chapter, starting with production of strategic management through accounting, it introduced the background of production of strategic management through accounting. The demand of suiting external environment抯 change of the enterprises can not been satisfied by conventional accounting for management. It has also analyzed real conditions produced by strategic management through accounting. From above-mentioned analysis, the elementary meaning of strategic management through accounting is drawn and basic features of strategic management through accounting are described. Finally, in order to get a deeper understanding of reader of strategic management through accounting, this thesis has analyzed the relationship between strategic management through accounting and strategic management, marketing management, and has introduced the relationship between three in two aspects of the ties and difference. In the third chapter, mainly, some of theoretical problem of strategic management through accounting has been approached. Firstly, it is thought that strategic management through accounting is a complex number抯 objective management system. Continuously raising whole economic benefit of the enterprises is a basic target of strategic management through accounting, but providing internal and external comprehensive information is a concrete target of strategic management through accounting. Secondly, for supposal, four points are put forward:@D the supposal for whole accounting, 2 ?the supposal for continuous marketing, ﹖he supposal for accounting by stages, ~the supposal for existence of several measuring unit. The principle, which should be followed, is: 畉he principle of trueness, 0 the principle of combining the determining the nature with determining the amounts, 0 the principle in time,~4~the principle for crosswise coordination, ?the principle of...