并对战略管理会计进行了评价。
Moreover to the strategy administration accountancy has been underway the rating.
首先，提出了公司战略管理会计的作用。
First of all, the role strategic management accounting takes in the company is put forward.
电信企业应借助战略管理会计实现企业的战略。
Telecommunication firms should use strategic management accounting to help them achieve their business strategies.
因此，每一个公司应充分利用战略管理会计获利。
Therefore, every company should make great use of the strategic management accounting and make profits.
战略管理会计方法有两个特点：以顾客和市场为导向；
There are two characteristics of strategic management accounting methods: regarding customer and market as its guide;
第三部分主要探讨了在我国应用战略管理会计的一些对策。
Part three discusses how to use strategic management accounting in our country.
结果，战略管理会计在公司很受欢迎，它的责任是迎接挑战。
As a consequence, the strategic management accounting is popular in the companies, which is taking the responsibility of meeting the challenge.
关于战略管理会计与他们提供的信息特点，简要介绍报告中描述的。
A brief introduction about the characteristics of strategic management accounting and the information they provide are described in the report.
本文介绍了战略管理会计的内涵、特点，指出了战略管理会计的意义。
In the article the author introduces the content and character of strategic management accounting and points out the necessity of strategic management accounting.
战略管理会计的涵义、内容、特征及其带来的新的分析方法是应该了解的。
We should understand the meaning, the content, the character and the new analyzing method of the strategic management accounting.
然后，一些方面的战略管理会计所要考虑的是谈论从有关成本到无关成本。
Then, some aspects that the strategic management accounting must take into consideration are talked about from the relevant cost tot irrelevant cost.
战略管理会计注重竞争对手分析，关注环境变化的影响并具有全面性的特性。
Strategic management accounting pays attention to the analysis of competitors and influence of condition's change.
智力资本管理会计对现有的人力资源会计与战略管理会计具有继承性与拓展性。
Management accounting for intellectual capital inherited and expanded human resource accounting and strategic management accounting on hand.
知识经济时代，传统管理会计的不适应，迫切需要战略管理会计的理论和方法。
The traditional management accounting is not suitable in the age of the knowledge economy, and that the theory and the method of the strategic management accounting are needed urgently.
在这个报告中已经提到这个关键角色，战略管理会计将在一个组织进行管理工作。
Here in this report it has been mentioned about the key roles which a strategic management accountant would undertake in an organisation.
战略管理会计是企业战略管理系统的一个子系统，行使着对企业战略管理的决策支持功能。
Strategy management accounting is a sub-system in strategy management system of the enterprise, exercising the function of policy-making support to the enterprise strategy.
战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。
Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.
一般公司任命一个战略管理会计，他负责实施所需的各种活动分析，以及提供最精确和合适的决策。
Generally companies appoint a strategic management accountant to carry out the various activity analysis needed in order to take most accurate and suitable decision making.
第三章是结论部分，笔者就A企业的战略管理会计运用进行评价，并提出实施战略管理会计的要点。
The third chapter is the conclusion part. The author evaluates the application of SMA in enterprise A, and proposes the gist of applying SMA.
第四章，通过对几个案例的分析，介绍了战略管理会计的一些应用，并提出了自己尝试性的应用设想。
By analyzing some cases in chapter four, I introduce the application of strategy management accounting and put forward my idea of its application.
战略管理会计是服务于企业战略管理的信息系统，其正常运作有赖于基本假设和一般原则的完善与支持。
Strategic management accounting is an information system that serves strategic management. Its normal operation depends on the perfection and support of basic postulate and accounting principles.
在我国，随着市场机制和现代企业制度的完善以及信息技术的普及，应用战略管理会计的现实条件已经具备。
The practical conditions of application of strategic management accounting is provided with the perfection of market mechanism and enterprise system and the spread of information technology.
另一方面，企业竞争力会计给战略管理会计带来了具备可操作性的新方法，从而为战略管理会计的深入研究奠定基础。
On the other hand, it can brings about new method for the practicability of strategic management accounting and furthermore build the foundation for its deep research.
后者研究内容主要包括碳成本与风险管理，以及与企业战略管理会计的连接等，其核心是企业内部碳成本核算、管理与控制。
The latter includes carbon cost and risk management, and connections with strategic management accounting; the core is the internal cost management and control of carbon accounting.
本文最后以中集集团为背景，采用了一系列战略管理会计的方法，以探究中集集团的战略管理会计是如何得以实施并发挥作用的。
In the last chapter, we take the CIMC for example, investigated how strategic management methods are adopted in this enterprise group, and how these methods assists their strategy.
本文着重探讨管理会计战略执行力在企业流程中发挥作用的途径与方式。
This paper emphasis on discussing the approach and method of strategic execution of management accounting in the business process of enterprise.
本文着重探讨管理会计战略执行力在企业流程中发挥作用的途径与方式。
This paper emphasis on discussing the approach and method of strategic execution of management accounting in the business process of enterprise.
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