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1、Onmanagementaccounting’sroleinstrategicmanagement[Abstract]beginningofthiscentury,Taylor’sscientificmanagementtheoryofthegradualformationanddevelopmentofaccompanyingproducethisnewdisciplineofmanagementaccounting,ManagementaccountinginChina’senterprisemanagerstoguide
2、themanagementofgreatstrategicsignificance.Thispaperanalyzestheforeignmanagementaccountingexperiencetoexplainmanagementaccountinginbusinessmanagementstrategicrole.[KeyWords]thestrategicroleofmanagementaccountingManagementaccountingisbasedonmodernmanagementscience,man
3、agementandaccountingwillbeorganicallycombined,isabranchofthemoderncorporateaccounting,youcanplanandcontrolthebusinessactivities,helptostrengtheninternalmanagement,moreeconomicbenefits.AsChinaenterstheWTO,increasinginternationaltrade,domesticfirms9facesignificantcomp
4、etitivepressure,whichisundoubtedlythenewchallengesofChina’slocalenterprises,therefore,strategicmanagementhasbecomeveryimportant.Tomeetthebusinessmanagementneeds,butalsoforeignscholarsinmanagementaccountingbasedonthestrategicmanagementaccountingasabranchofmanagementa
5、ccounting,strategicmanagementaccountingobjectiveistoachievethemaximizationofcorporatevalue,itusestheproductlifecycle,analyzethecostmotivation,cost-effective,valuefunction,alargenumberofstrategicobjectivesandbusinessgathering,processingandmanagement-relatedinformatio
6、ntohelpmanagerslearntolearn,toestablishstrategicgoals,planningstrategies,evaluationofstrategicperformance.First,learnwiththeintroductionofforeignmanagementaccountingmethodsandexperienceForeigncompaniesgenerallywillalsosetuptwobranchesofaccounting:Managementaccountin
7、gandfinancialaccounting.FinancialAccountingisresponsibleforcorporateaccountingandexternalfinancialaccounts;9managementaccountingisresponsibleforcompletionoftheobjectivesofmanagementaccountingwithintheenterprisetoensurethepreservationofcorporateassetsorvalue-added,At
8、thesametime,managementaccountingbutalsotoprovidebusinessmanagersatalllevelssuchasplanning,evaluation,control,decision-makingandotheraspect