摘要
優(yōu)勝劣汰是市場競爭的基本法則，企業(yè)要求得生存和發(fā)展，不僅要有科學(xué)精細(xì)的日常管理，更需要高瞻遠(yuǎn)矚的戰(zhàn)略眼光和戰(zhàn)略思想。隨著現(xiàn)代科技高速發(fā)展，市場經(jīng)濟(jì)日趨成熟，全球性競爭加劇，企業(yè)不得不站在全球高度，選擇以戰(zhàn)略管理為導(dǎo)向的管理模式，不斷根據(jù)環(huán)境做出適當(dāng)調(diào)整，以求企業(yè)與環(huán)境的協(xié)調(diào)與均衡，獲取企業(yè)整體競爭優(yōu)勢。
本文從戰(zhàn)略管理會計(jì)的產(chǎn)生入手，引出了戰(zhàn)略管理會計(jì)的涵義與基本理論，闡述了戰(zhàn)略管理會計(jì)的目標(biāo)、特征及原則，進(jìn)而對西雅公司的戰(zhàn)略管理會計(jì)進(jìn)行了應(yīng)用條件分析與研究。
關(guān)鍵詞 戰(zhàn)略 管理會計(jì) 應(yīng)用
Abstract
The basic rule of the market competition is that the better is left and the worse is discarded． If business enterprise want to survive and develop，scientific daily management is not enough，and strategic and vision and thoughts of great foresight for the future are more important. With high-speed development，the market-directed economy is ripe day by day．Global competition is sharpening．The enterprise has no choice but to stand at global altitude for selecting management’s mode in guidance of strategic management and continuously makes suitable adjustment according to the environment so as to coordinate and balance the enterprises．
This article from the produce of strategic management accounting，raises the meaning of strategic management accounting and basic theory，this article expounds the goal of strategic management accounting，characteristics and principles，and XiYa company’s strategic management accounting application condition analysis and research．

Keywords strategic management through accounting apply

本人書寫論文多年，上傳作品都是畢業(yè)合格作品！完整的內(nèi)容！格式標(biāo)準(zhǔn)！