战略管理会计探析外文翻译文献
管理会计的发展历程-外文文献及翻译
..Management a ccounting i s the accounting and management directly bined with a prehensive d iscipline,i t i s b ased o n m odern m anagement t heory,u sing a s eries o f s pecial methods and techniques, for financial accounting and statistics and other relevant information to c arry o n t he recognition,m easurement,s orting,p arison a nd a nalysis,t o organize the i nternal m anagement p ersonnel at a ll l evels t hroughout t he o rganization a nd individual responsibility to its unit current and future economic activity forecast, decision-making, planning, control and evaluation, the management authorities for rational allocation o f t heir r esources a nd u se t o p rovide s cientific b asis t o m ake o ptimal decision.Management accounting subjects include business leaders and management personnel,asking them to not only the fierce petition between modern enterprises to understand the operation and management, and knowledge of management, and management depends on management accounting provides the management decision of information. Therefore,t he e nterprise l eader's o wn p erspective a s w ell a s t he i mportance ofmanagement accounting, directly a ffect t he a pplication o fmanagement a ccounting i n the enterprise. In addition, the application of management accounting need to adopt fle*ible and varied methods to collecting,sorting,processing all kinds of i nformation,objectively r equires t o b e a ble t o d o t he w ork o fhighly q ualified m anagement accounting personnel, should not only have the management consciousness, the master of management accounting,e conomics,p rediction a nd s tatistics k nowledge,b ut a lso s hould know the organizational b ehavior,p sychology a nd o ther r elated s ocial s cience k nowledge,to the m anagement accounting t heory i nto p ractice,m ake t hem g ive f ull p lay t o t he r ole.At present, our country enterprise management mode is still in the building of management accounting as part of enterprise management, whether in the theoretical research,still e*ist many deficiencies in the practice,mainly displays in the followingareas:First,the t heory h as n ot f ormed a s et o frelatively s cientific m anagement a ccounting system. Management a ccounting t he l ack o f a s olid t heoretical b asis a nd m ethods,l ack o f uniqueness. With the development of knowledge economy, management accounting theory innovation d idn't catch u p w ith t he d evelopment o f t he e conomic e nvironment.Second,t he m ethod h as g reat l imitations i n t he a pplication i n p ractice.D ue t o t he traditional management accounting theory is set up under the specific economic environment, the identified quantitative models and assumptions in changing reality economic l ife,t here a re m any i s n ot established,i t i s d ifficult t o u se t hese t heories a nd models t o s olve p ractical p roblems.Third, old ideas, not to meet the requirements ofmodern management. Some of traditional management accounting methods are based on the concept of it has bee obsolete o ver t ime.Fourth,short-sighted,attaches great importance to the immediate interests only.Traditional management a ccounting i n s etting b usiness o bjectives,d ecision a nalysis a nd cost control, tend to focus on the enterprise internal environment and the authors throttling of e*isting products,they are concerned about the immediate interests,the pursuit o f s hort-term profit ma*imization, and ignore the design and development of new products,t o i gnore t he i mpact o f t he e*ternal e nvironment c hange to t he e nterprise internal environment and the influence of non-monetary measurement factors, neglect the pursuit o f a g reater d egree o fprehensive l ong-term s hareholder v alue m a*imization.The development ofmanagemeng accounting in ChinaChina’s long accounting history,e*tending back more than three thousand years,reflects its p osition a s o ne of t he w ord’oldest c ivilizations.This h istory i ncludes the development of various forms of bookkeeping systems.including the “increase-decrease〞method that was in prevalent use from 1960s to the 1980s.The development of these systems played a significant part in the evolution of Chinese accounting.The evolution of accounting continued during the period of the socialist economy.D uring this period Chinese panies faced similar problems of industrial organization and control as panies in market-oriented economies and developed their own unique management accounting techniques,including〞mass line accounting〞The p ractice o fmanagement a ccounting i n C hina h as c ontinued t o e volve s ince t he beginning of the t ransaction t o a s ocialist m arket e conomy.This i ncludes t he a doption o f Western-style techniques.As may be e*pected,this adoption of western techniques is influenced by t he e*tent o fpanies’interactions with f oreign p arters.Despite t he a doption o f t hese a doption o f t hese t echniques b y s ome f irms,questions remain regarding t he applicability o f t hese techniques,or t he need t o m odify them,in a non-Western setting due to cultural and institutional differences,which result in differences i n decision-making in a team-based work setting,managerial styles,and organizational structure,aming o ther t hings.It has been argued that Chinese firms are unlikely to find an entirely satisfactory management accounting framework in the West.Modifying these techniques may help:Tang and Li describe implementation of a scorecard system at a large Chinese state-owned ing a set of p erspectives different from those in Kaplan and Norton’s balanced scorecard.While prior s tudies h ave c ontributed t o o ur u nderstanding o f C hinese m anagement accounting p ractices,they may be limited in that the business environment of the People’s Republic o f C hina i s u ndergoing a p eriod o frapid e volution a nd t hese s tudies may not reflect current practice.Besides providing a broader view of management accounting than m ost o f t he a bove-cited studies,the c urrent s tudy t hus a lso c ontributes to the a ccounting l iterature b y p roviding a n u pdated view o fmanagement a ccounting i n the People’s Republic of China today.As Scapens,R.And Meng Y. note,〞so long as the government c ontinues t he p olicies o f e conomic r eform a nd o penness,there i s doubt that management a ccountingwill p lay a n i ncreasingly i mportant r ole i n t he m anagement of Chinese enterprises. 〞 By providing an unprecedented view of management accounting in contemporary China,and by identitying i ts strengths and w eaknesses,this study s hould h elp f acilitate its f uture d evelopment a nd g rowth.First,on the concept ofinnovation.In order to adapt to the objective economic environment of the c ontemporary c hanging,i mpregnable i n t he fierce m arket p etition,enterprises should f irst r enew the i dea,k eeping a c lose e ye o n m arket t rends,a ccording to the c hange of market demand timely adjust enterprise production and business operation activities,in order to get market petition advantage.Second to have overalladvantage as t he f oundation a nd c onditions,t he m anagement a s a w hole t o c arry o n t he analysis,sets up the overall concept,overall analysis and evaluation of enterprise's management a ctivities.F inally t o build v alue a s t he c ore o f e nterprise c ulture.Second,strengthen t he m anagement o f a ccounting e ducation.T heory f or t he s tages of higher education and the latest development of management accounting theory, writing corresponding t eaching m aterials,e conomic c olleges a nd u niversities s hould n ot only set the management accounting as a professional backbone course in accounting major teaching p lan,b ut also i n o ther r elated t o o pen t his c ourse,t o l et m ore s tudents understand and m aster t he m anagement accounting t heory.O nly l et e nterprise l eadership to management accounting have some basic understanding, so that it is aware of management accounting i n e nterprise t hat p lay a n i mportant role i n f uture s urvival a nd development,they w ould l ike t o w ork i n t he f uture,f ocus o n m anagement accounting i n the prediction, decision making, planning, control the role, will truly theory of management a ccounting a pplied i n t he p ractice o f e nterprise.Third,s ummarize the e*perience of the management accounting, form their own management a ccounting system. Chinese management accounting system, walk in the way o f typical c ase s tudy,f rom p ractice t o p ractice,b ining t heory w ith p ractice,a nd t o find out t he o bjective l aws o f development o fmanagement a ccounting,t o f acilitate t he further development ofmanagement accounting.Fourth,the h omework c ost m ethod a nd t arget c ost m ethod w ill b ee a m ainstream application.A t p resent,m any e nterprises i n o ur c ountry a re a ll a dopt t he m ode o fmany varieties,small batch p roduction,t o t he e nterprise a s t he p ilot u nit,a nd a ccounting a nd management personnel with enterprise improve degree of automation and to raise the level of c ost m anagement i deas a nd market m atures a nd p erfect a nd d issemination o f a wide range ofUSES, forming a nationwide cost calculation and management methods, which not o nly c an p rovide r elatively a ccurate c ost i nformation, and h elps t o f ormulate scientific and e ffective b usiness d ecision-making,i nvestment d ecision-making, improve the enterprise petition ability,increase the enterprise value,promote the level of economic d evelopment i n our country. Therefore, homework cost method would be on the c ore method o f c ost m anagement i n o ur c ountry i n t he f uture.Fifth,the b alance o f f inancial a nd n on-financial i ndicators b ee i mportant m eans o f performance appraisal.I s a l ong t ime,t he e valuation i nde*s ystem o fwide a pplication i n the enterprise e specially l isted panies,t he i nvestment r eturn r ate i nde*h as b ee a g uidance to the enterprises a powerful tool for i nvestment, financing,ine distribution,and highinvestment return rate also tend to bee synonymous w ith e*cellent performance.W ith thee*pansion of enterprise and department system is being more and more confused, return rate indicators show great limitations.Investment return rate sometimes even bring the wrong signal, may mask some department's actual performance, and make people pay a ttention t o t he calculation o frelative r ate,i gnoring t he a bsolute a mount o f performance evaluation.Predictably,the development of m anagement accounting is future,with limitless scenery,has a long w ay to go.Innovation will be more difficult.But,with all parties efforts a nd s upport,t he management a ccountingwill d evelop i nto a s ystem,p erfect a nd have guiding a nd p ractical s cience, must b e i n t he w orld e conomy,t he n ational e conomy,the enterprise m anagement p lays m ore a nd more i mportant r ole...浅谈管理会计的现状及其开展一、管理会计的涵管理会计是会计学与管理学直接结合的一门综合性学科，它以现代管理理论为根抵，运用一系列专门方法和技术，对财务会计和统计资料及其他相关资料进展确认、计量、整理、比照和分析，为组织部各级管理人员对其整个组织及各个责任单位当前和未来的经济活动发展预测、决策、规划、控制和评价考核，为管理当局对其资源的合理配置和使用做出最优决策提供科学依据。
企业战略管理外文翻译文献
企业战略管理外文翻译文献(文档含中英文对照即英文原文和中文翻译)企业战略管理与战略管理会计探析中英文翻译Strategic management and strategic management accounting literature translation in both Chinese and English[论文关键词]战略管理会计企业战略内容方法[key words] strategic management accounting strategy content method [论文摘要]战略管理会计是当今企业经营环境更加复杂多变、全球性市场竞争空前广泛激烈的情况下，为满足现代企业实施战略管理的特定信息需要而建立的新的管理会计信息系统。
本文从战略管理会计的内涵、目标及特点阐述到战略管理会计的主要内容和方法对战略管理会计进行论述。
/ paper pick to strategic management accounting is the enterprise management environment is more complex, an unprecedented high competitive global market, to meet the modern enterprise to implement strategic management specific information need and establish a new management accounting information system. This article from connotation, goals and characteristics of strategic management accounting to the main content of strategic management accounting and methods of strategic management accounting in this paper.一、从企业战略的高度来看战略管理会计One, from the perspective of the height of business strategy, strategic management accounting1981年，英国学者西蒙斯最早将管理会计与战略管理相结合，提出战略管理会计之说。
战略管理会计理论与应用探究文献综述
[15] 黄宁,张李杰.战略管理会计在高校应用简析[J].教育财会研究,2011,(4):25-27.
[16] 朱艳霞.战略管理会计在我国企业的应用[J].中国证券期货,2010,(8):69-70.
文献综述
会计学
战略管理会计理论与应用探究
一、查阅中外文献资料目录，所查阅的中外文献资料理工科专业至少10篇，文科类专业至少15篇，其中外文文献至少2篇
[1]崔莲玉.中国电信战略管理会计的应用研究[D].兰州：兰州大学,2010
[2]张译允.浅议企业战略管理会计的内涵及其特征[J].现代经济信息,2010,10 (20):104.
（二）研究主要成果
在日趋激烈的竞争环境下，各个行业为了更好地生存和发展，都纷纷采用战略管理会计的管理模式，以此可以站在战略的高度上对企业进行科学决策和管理，把握正确的发展方向，进行有效的监督控制，战略管理会计将成为其必然的选择。以下主要从四个领域阐述战略管理会计目前的应用情况：
在企业中，王艳艳和李红在《谈战略管理会计在企业中的应用》一文中从四个方面对企业运用战略管理会计进行了论述。第一，企业需要全面性地设定目标，正确的目标是企业成败的关键。战略管理会计就是协助管理者制定全面的战略目标。第二，企业需要时效性的成本管理，成本管理是管理会计的基本内容。战略管理会计就是从战略的角度来研究成本的各个环节，从而进一步找出降低成本的途径。第三，企业需要前瞻性地应对风险，风险管理是管理会计的重要环节。战略管理只有做到事前预测、事中控制与事后监督，才能形成资产信息的及时沟通、资产管理的便捷规范，才能平衡好财务风险与经营风险的关系，高瞻远瞩地做好风险管理。第四，企业需要可靠性的全面报告，完整及时的财务报告为企业内控提供了重要依据。战略管理会计就可以给企业提供完备财务报告内容，可以帮助管理者实事求的进行决策，实现信息报告的可靠性。
管理会计参考文献英文
管理会计参考文献英文References for Management Accounting.1. Brimson, J. A., & Antos, D. L. (2015). Managementand cost accounting (14th ed.). McGraw-Hill Education.This textbook provides a comprehensive overview of management accounting principles and practices. It covers a wide range of topics, including cost behavior, cost-volume-profit analysis, budgeting, and performance evaluation. The authors present a clear and concise explanation of these concepts, making it an ideal reference for students and practitioners alike.2. Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015). Cost accounting: A managerial emphasis (16th ed.). Pearson Education.This book is another excellent resource for understanding the fundamentals of management accounting. Itfocuses on the application of cost accounting techniques in decision-making, planning, and control. The authors present real-world examples and cases to illustrate the practical relevance of these concepts.3. Kaplan, R. S., & Norton, D. P. (2017). The balanced scorecard: Translating strategy into action (4th ed.). Harvard Business Review Press.This book introduces the balanced scorecard framework, which is a strategic planning and management system that helps organizations align their activities with their strategic goals. It provides a comprehensive guide to implementing the balanced scorecard approach, including step-by-step instructions and real-world examples.4. Johnson, H. T., & Kaplan, R. S. (2017). Relevance lost: The rise and fall of management accounting. Harvard Business Review Press.This book critically examines the current state of management accounting and its relevance in today's businessenvironment. The authors argue that traditional management accounting practices are outdated and no longer sufficient to support strategic decision-making. They propose a new approach to management accounting that is more focused on providing relevant and actionable information to decision-makers.5. Drury, C. (2018). Management and cost accounting (11th ed.). Cengage Learning.This textbook is designed to introduce students to the principles and practices of management accounting. It covers a range of topics, including cost classification, budgeting, standard costing, and performance evaluation. The author presents a clear and accessible writing style that makes the material easy to understand.6. Atkinson, A. A., Banker, R. D., Potter, G., & Srivastava, A. (2018). Management accounting (16th ed.). Prentice Hall.This book offers a comprehensive overview of managementaccounting theory and practice. It covers a wide range of topics, including cost behavior, cost-volume-profit analysis, budgeting, performance evaluation, and decision-making. The authors provide a balance of theoretical concepts and practical applications, making it a useful resource for both students and practitioners.7. Horvath, M. A. (2019). Cost management: A strategic emphasis (6th ed.). Pearson Education.This textbook focuses on the strategic aspects of cost management in organizations. It explores the role of cost management in supporting strategic decision-making, planning, and control. The author presents a range of cost management techniques and tools, including activity-based costing, target costing, and life cycle costing.8. Brownell, P. (2020). Strategic management accounting: An integrated approach. McGraw-Hill Education.This book takes a strategic approach to management accounting, emphasizing its role in supportingorganizational strategy and competitive advantage. It covers a range of topics, including strategic costing, budgeting, performance evaluation, and decision-making. The author provides a comprehensive framework for integrating management accounting into the strategic planning and management process.These references provide a diverse range of perspectives on management accounting, covering both theoretical concepts and practical applications. They are suitable for use in academic settings as well as for professionals seeking to enhance their knowledge and skills in this field.。
外文文献翻译管理会计
外文文献翻译管理会计毕设附件外文文献原文及译文文献出处作者:Smith D期刊:Economics & Management, 2016年，第5卷，第5期，pp:31-41.原文The research of management accounting based on the value chain Smith D AbstractSince the 20th century, the emergence and development of management accounting, not only enriched the content of the accounting discipline, changed people's concept of accounting, also marks the accounting discipline has entered a new period of development, become an important part of enterprise management. In order to better understand the management accounting, grasp its future development, from the perspective of value chain, review the evolution of management accounting, management accounting system will not only help to explore research and optimizing the value-added process, expand the field of vision of research, the management accounting to the development and improvement of management accounting discipline construction to provide a scientific train of thought and conception, but also can expand the space for the research of the management accounting, to promote the practice and application of management accounting in enterprise management.Key words: Management accounting; Value chain; Value stream strategy 1 IntroductionPorter, Michael e. Porter) first proposed the concept of value chain, and in the past nearly 20 years obtained the very big development, is listed as one of modern advanced management ideas, become the effective tool of competitive advantage, the enterprise financial management and management accounting has a larger effect.Porter's value chain is often considered in the traditional sense of the value chain, a favor to a single enterprise's point of view to analyze the value activities of enterprise, the enterprise withsuppliers and customers can connect, as well as enterprise gain competitive advantage. In the original based on manufacturing industry's point of view, the value chain is seen as a series of activities completed in arow, the raw materials are converted into a series of process of the final product. Point of the value chain as a new value chain group’s work together in a series of technological process, constant innovation in a certain way, create value for customers. Thought that the development of the enterprise value chain is not only add value, but to create value. In the value chain system, the different economic activity unit (), suppliers, business partners and customers by cooperating together create value, and is no longer restricted to the product itself worth of material transformation. Later, John Shank described a broader than porter's value chain. They believe that any enterprise should puttheir own value chain in the industry as a whole to consider, look at the value chain. It includes from the initial raw materials until the final product for the supplier to the whole process of the user. At the same time, enterprises in the value chain must be the same or similar position carry on the full analysis of competitors, and can develop, maintain and enhance the competitive advantage of enterprises reasonable strategy. Their strategic cost value chain analysis thought has enriched the content of strategic management accounting. If an enterprise or a industry, as a value chain analysis of competitors and customers are very useful, but look from the needs of enterprise internal microscopic management, to the comprehensive perspective during the process of enterprise value creation. So will the business activities of enterprises must be decomposed, generally can be divided into a number of value creation activities. From the raw material supply through manufacturing to product sale and the post-sale service and so on a series of related activities, using the exploration and analysis on weaknesses in order to find out the enterprise itself, and then take a targeted strategy and tactics to resolve the existing disadvantage, make whole optimal allocation and effective use of resources, so as to create more wealth for shareholders and stakeholders. Potter is the first to use the method of "value chain" to analysis enterprise, trying to solve the problem of competition strategy and maintain competitive advantage. Mountain and Gregory porter's value chain concept for dare and at the same time, also made a certain development in terms of strategicanalysis, and demonstrated through the value chain analysis can be derived with enterprise's development strategy, and that the strategy will be the establishment of the enterprise cost management mode have a significant impact.2 The value chain influence on management accountingMichael porter every enterprise is used for the design, production, sale, delivery and collection for product various assignments in a supplementary role, all these jobs can be expressed in the value chain. "Thought is the core of value chain based on product value formation of the job management, take targeted measures to eliminate value-added homework, maximize the value of the enterprise management efficiency, to maintain and create the sustainable competitive advantage of the enterprise.Usually, the enterprise internal value chain is three types of value chain, vertical value chain and horizontal value chain. Enterprise is the enterprise internal value chain in the whole process of production and business operation activities to create value for customers of basic activities and auxiliary activities. Although auxiliary activities not directly involved in the process of enterprises to provide goods or services, but it can help enterprises to improve the efficiency of creating value.Vertical value chain is to connect companies with suppliers and customers of the value chain, with the development of economy, the change of environment, enterprises should choose the most competitive inthe value chain link, gain professional competitive advantage. Horizontal value chain is in the same position on the vertical value chain formed a link between businesses, "this connection can find no obvious contact, but it does exist. This kind of practice form an industry, the internal connection of the link role within each enterprise can decide the result of the industry between the relative competitive positions". Mainly is embodied in the competition of value chain. Management accounting both belong to enterprise value-added process auxiliary activity, at the same time can be realized through the function of management accounting itself to the enterprise internal value chain optimization, help enterprises to improve the connection between the various value activities and make them tend to be coordinated. Longitudinal extends the concept of value chain management accounting perspective, the enterprise, suppliers and customers as organisms that live together in the same value chain management accounting can take advantage of its unique technology and method to select the value chain upstream and downstream enterprises and sales channels, cutting of the realization of the value chain and to build, to create enterprise's competitive advantage. At the same time, the use of industry value chain analysis to understand the competition situation and enterprises are faced with the problem, clearly compared with competitors, the cost of enterprise and take some corresponding measures to eliminate the cost disadvantage, maintain and create cost advantages, obtain greater than its competitors more lasting competitiveness.Therefore, after the introduction of concept of value chain, make management accounting discipline research in time, space, depth of three dimensions have been improvement and extension of the system. 3 Thefuture development of management accountingThe development of management accounting problems has always beenthe focus of academic circles, in view of the factors influence the development, theory from the economic environment, management theory and science and technology, etc are conducted in-depth discussion, but from the perspective of value chain analysis is still a blank. In this article, through the analysis of value chain thought and perspective to the study of the evolution of management accounting based on value chain enables us to provide instructive for the future direction of the management accounting and the development of theoretical guidance.3.1 The development theme of management accountingThroughout the 20th century the development of management accounting, management accounting along the efficiency and benefit and Value chain optimization of trajectory, the trajectory around basically "value-added" (Value - added) this topic.From the perspective of value chain management that accounting is by increasing the quality of the various value activities and coordinatethe connection between them to bring value-added business organization. In the 21st century, from the perspective of value chain of people come to realize that value added is the breakthrough point of the enterprise to obtain competitive advantage, more far-reaching than competitiveadvantage is the Core of enterprise development ability (Core Competence), it is the enterprise unique, make the enterprise can take a lead ona range of products and services have to rely on the key ability, is a kind of complex technology and skills.Core competence can be turned into brand, technical know-how, services, expertise, innovation, management expertise and market network, etc. The core competence is not enterprise can have from the start, but cultivated in the process of management, focus on internal management service for the enterprise management accounting will plays an important role for cultivating the core competitiveness of enterprises. First, management accounting can indirectly shape the enterprise's core competitiveness.Based on the perspective of value chain management accountingmethods in the service of technology research and development and the cultivation of the core product, make the enterprise form the core competitiveness.3.2 The development direction of management accountingManagement accounting and the value has the interactive relationship, management accounting for value formation of the need to produce, development, due to the development of the value chain management accounting to improve the efficiency, optimizing the value chain of enterprise value activities played an important role in information support. Based on the perspective of value chain management accountingdevelopment motivation, predictably, management accounting in the new era will continue to develop, around the theme of change, will feature in the new period to form a new value chain management accounting at the center of the subject is the evaluation of enterprise value under uncertainty, management goal is to maximize the enterprise value and enterprise value and the reality and future earnings, tangible and intangible assets, their own economic situation and the comprehensive performance of external capital market, is the enterprise core competitive ability of various external form. The value as the core aim of the new period to optimize the value chain is the inevitable result of the perspective of value chain management accounting development. In conclusion, only focus on production management accounting only the pursuit of efficiency. When the value chain to the vertical and horizontal development, from different Angle of view ofvalue chain management accounting focuses on how to optimize to provide relevant information and with the enrichment of the value chain and management accounting to the optimization of its up lasting effect, brings to the enterprise value, also is constantly moving forward. In the new era, the connotation of the value chain to the value of the whole society alliance, the development of management accounting subject followed by the values of evolution is to cultivate the core competitiveness of enterprises, around this theme, management accounting will continue in the role of value chain optimization to develop in the direction of the new features and form new value chain.译文基于价值的管理会计研究Smith D摘要20世纪以来,管理会计的产生和发展,不仅丰富了会计学科的内容,改变了人们的会计理念,也标志着会计学科已经进入了一个崭新的发展时期,成为企业管理的一个重要组成部分。
管理会计报告体系外文文献
管理会计报告体系外文文献管理会计报告体系是一个涉及多个学科领域的复杂系统，因此，相关的外文文献也相当丰富。
以下是一些可能相关的外文文献：1. Management Accounting: Decision-Making and Control（第4版）by Robin Ballantyne这本书是管理会计领域的经典教材，详细介绍了管理会计报告体系的基本概念、原则和实践。
2. Advanced Management Accounting（第4版） by Ray Ball and David Naranjo-Huebl这本书是一本关于高级管理会计的教材，重点介绍了管理会计报告体系在战略管理、业绩评价和风险管理等方面的应用。
3. Management Accounting: Information for Strategy, Decision-Making, and Control（第4版） by Robert S. Kaplan and David P. Norton这本书是管理会计领域的权威著作，详细介绍了管理会计报告体系在企业战略、决策和控制系统中的应用。
4. The Essentials of Management Accounting（第5版） by R. Kent Jackson and James L. Heskett这本书是一本管理会计领域的入门教材，介绍了管理会计报告体系的基本概念、原则和实践。
5. Management Accounting: A Strategic Emphasis（第4版） by Jerry J. Weygandt, Terry D. Warfield, and Paul C. Nystrom这本书是一本关于管理会计的教材，重点介绍了管理会计报告体系在战略管理、决策和绩效评价等方面的应用。
以上文献仅供参考，具体选择还需根据您具体的研究方向和需求进行筛选。
建议您在使用这些文献前，先查阅相关的学术期刊、会议论文集和专题研究报告等资源，以获取更全面和准确的信息。
战略财务管理在中小企业—会计专业毕业论文外文翻译(可编辑)
战略财务管理在中小企业—会计专业毕业论文外文翻译（可编辑）附件1:外文翻译译文战略财务管理在中小企业摘要:随着社会经济的发展和科学技术的进步,中国的企业在一个充满机会和危险的阶段。
介绍了安全管理的含义和意义战略财务管理中存在的问题,阐述了财务策略进行小中型企业一起,最后提出了一些对策和原因。
关键词:中小企业的战略财务管理、问题、对策一个企业的不确定性的金融环境其财务活动充满风险。
除了机会,有许多的危险从时间,以时间,其财务管理。
因此,它已经成为了成功的关键一个企业的财务管理是否能跟踪的趋势变化什么是有用的吸收。
应当拒绝接受什么是有害的。
战略管理思想是非常重要的在企业的财务管理,因为我们必须努力去分析和把握一般环境和发展一个企业的发展趋势,从而提高适应能力、可变性和适用性的金融中心管理不确定环境。
目前,中小企业在100年通过了工商登记、以企业总数的90%。
因此,其战略财务管理是特别重要的,这也是本论文的主题。
1 简介战略性的财务管理是财务管理理论,根据该融资应该的在最适当的方式进行,采集到的资本必须利用和管理的最有效的方式虽然企业和决策和利润分配应该最合理。
根据其内涵,总结三个主要内容的战略财务管理,包括融资策略,投资战略和利润分配决策策略。
详情如下:融资策略高度发达的现代企业具有的销售急剧增长。
当面对这样一种局势,企业倾向于有很大的要求从股票和应收账款是资本的提升。
更大的为销售增长的张力,但更大的资本要求。
因此,在融资策略都具有十分重要的意义战略管理财务。
融资策略的功能在于明确的指导方针融资、铺设融资目标下,建立整体规模、融资渠道和方法,安排战略资本结构优化方案,从各方面对此作了相应的对策,以达到融资目标,最后预测和收集的大量资金的企业的需要。
投资策略为核心的战略财务管理,这种策略决定一个企业只能分配它的首都资源合理而有效的方法。
投资策略包括确认投资固定资产的方向、公司规模和资本规模、投资选择相关的外部扩张或内部扩张,改革旧的产品或开发新的、独立或联合操作,自有资金投资决定或贷款之间的百分比固定资产、流动资产、投资策略和风险和那些在通货膨胀。
战略管理会计的研究 英文版
Evolution of Management Accounting from Traditional Management Accounting to Strategic Management AccountingChapter I IntroductionSince the 1980s, high-tech development and increasing competition in international market enable people realize that traditional management accounting can not adapt to the changes in the market and competitive environment. To this end, management accounting academics have implemented large-scale studies in areas such as how to make management accounting adapt to the needs of strategic management and provide appropriate information and effective means of control for enterprises’ strategic management. Their studies focus on analyzing and determining the competitive position of enterprises as well as enhancing the competitive advantage of accounting information, such as analysis and evaluation of the relative level and the trend of changes of cost, price, business volume, market share and cash flows. These studies expand the field of study of traditional management accounting, which enables the analysis carried out by management accounting is not limited to the analysis of the single accounting entity - the enterprise itself but to extend to the analysis of the competitors of the enterprise, combining with an analysis of competitors to examine the competitive position of the enterprise to create the conditions for the provision of internal and external, financial and non-financial, qualitative and quantitative accounting information for an enterprise to look at its organization setting, product development, marketing and resource allocation from a strategic height and gain a competitive advantage (Wemerfelt, 1984). These studies enable strategic management accounting begins to take shape and management accounting has started to enter into a new stage of development.Chapter II A comparison of strategic management accounting and traditionalmanagement accounting2.1 The value chain analysis in management accountingTraditional management accounting which takes the concept of additional value as its orientation only considers the increase in enterprises’ interior value, it does not reflect the relationship between enterprises in the adjacent nodes of value chain, which contains the company’s advantage opport unities of obtaining the advantages of opportunity cost through the coordination of these interdependent relationships (Proceedings of the Third International Symposium on Global Manufacturing and China, 2007). Specifically, in the implementation of value chain analysis, the major defects of traditional management accounting are mainly reflected in the following three aspects:First, enterprises focus on the center of responsibility rather than activity;Second, when the cost and performance of a department within an enterprise often depends on the cost and performance of another department, they do not consider the interdependence between these departments (activity);Third, it very little reflect the activity which is happening from an economic point of viewed, resulting in the lack of the accumulated data of cost driving factors.The limitation of concept of additional value lies in a lack of extensive contacts between the core enterprise and node enterprises in value chain, it only focuses on achieving their maximum bid-ask spread. On the one hand, for suppliers, the core enterprises begin to implement cost analysis in the purchase of raw materials, which ignores the reasons of the formation of the prices of raw materials provided by suppliers and the activity-based costing of raw materials, nor does it develop the possible relationship with suppliers; on the other hand, for customers, once product sales finishes, the core enterprise would stop cost analysis, thereby losing contact withthe customer for opportunities of further development. Strategic management accounting is to serve the strategic management, it is the inheritance and development of traditional management accounting in the new era, it is an export-oriented management accounting. It is a management accounting method which mainly emphasizes the combination of strategic issues an enterprise may concern. The main feature of strategic management accounting is from strategic height to focus on a ‘strategic triangle’ formed by the enterprise itself, customers and it s competitors, which both conducts a strategic review on the enterprise's internal information and provide the export-oriented information which has strategic relevance to customers and competitors to help the leaders of the enterprise to carry out overall co-ordination. Based on this, it can formulate and implement competitive strategy in order to maximize the promotion the improvement and perfection of the enterprise’s value chain, maintaining and constantly renewing its long-term competitive advantage to promote the enterprise’s long-term, healthy development. Thus, the basic content of strategic management accounting should be based on an enterprise itself, focusing on analysis of a comparison of information about customers and competitors to provide inf ormation and intellectual support for the enterprise’s successful strategic management.Value chain analysis is an important method of strategic management accounting. An enterprise defines its strategic position and strategic goals through vertical value chain analysis. In order to achieve the enterprise’s objectives, it is through a series of scientific prediction, decision-making process to determine its decision scheme which is thought to be the most satisfactory or feasible in all aspects of short-term business operations and long-term investments. Then it carries out budget analysis for material purchase, product sales and other aspects in decision scheme to strengthen the enterprise’s collaborative relationship with suppliers and customers.Through horizontal value-chain analysis, enterprises implement a full range of market research, data collection towards the external environment such as cost information,marketing tools and market share of existing and potential competitors from the perspective of the whole industry to confirm the enterprises’ positions in the indus trial chain to understand the strategic positions and development prospects of themselves, as well as evaluate their own competitive advantages and disadvantages, and based on this to establish strategic decision scheme, lower enterprises’ relative cost to achieve strategic objectives of enhancing their competitive positions.Through internal value chain analysis, enterprises acquire a comprehensive and detailed understanding which activity in the activity chain can generate value, which can not produce value but increase the costs of activity in the process of production and operations, for example, the activity in product design, packaging, marketing and other aspects can generate value, and the activity in inventory storage, sorting can not produce value. Analysis can help companies with the use of modern high-tech and advanced forms of management, which enables the activity which can not add value have been effectively reduce or even eliminated, leaving the activity which can increase value be deployed based on the needs of customers, thereby fully demonstrating its originality.2.2 Activity-based cost analysis in management accountingManufacturing is one of an enterprise's core processes, cost accounting is the key which influences the level of completion of an enterprise’s task of manufacturing. Facing with the impact of new manufacturing environment, if an enterprise continues to use traditional management accounting techniques and methods, which would result in at least two major consequences, including:2.2.1 The inaccurate products cost calculation.In the new manufacturing environment, machines and computer-aided production system have replaced manpower in some work, the proportion of labor costs has been reduced to less than today’s 5% from 20% -40% in a traditional manufacturing environment. But manufacturing costs have been increased and diversified at the same,if it only uses man-hours in standard of allocation, it is difficult to accurately reflect the cost of a variety of products.2.2.2 Cost control may produce negative functional behavior.In traditional cost accounting, budgeted and actual performance will be compiled into variancereport, that is, a report about a comparison of the actual costs and the standard cost. But under the new manufacturing environment, this control system will produce a negative function behavior (Maheshwar, 1995), for example, in order to obtain a favorable efficiency variance, it could cause a one-sided pursuit of mass production, resulting in an increase in inventories. In addition, in order to obtain a favorable price difference, purchasing departments may buy low-quality raw materials, or conduct bulk purchases, resulting in quality problems or backlog of material inventory and so on.Activity-based costing as an important strategic management accounting approach is being adopted by more and more companies. Surveys show that many companies are implementing activity-based costing for the main purpose of solving the problem of cost distortions, the implementation of activity-based costing can provide product pricing with more accurate cost information, improve cost control and management, improve the understanding for cost drivers and conduct better performance evaluation and more accurate customer profitability analysis.2.2.3 It is conducive to rational development of production and marketing decision-makingIn traditional costing calculation, it usually collects the inhomogeneous manufacturing expense together based on the department it belongs to, it uses subjective allocation with a single allocation rate, which only meets the distribution of manufacturing costs associated with output. While activity-based costing assigns manufacturing expense to cost pool for collection based on different motives, the costs of each cost pool are homogeneous, then their will be distributed according to their motivation. In this way,the manufacturing expense collected in the cost pool is more homogeneous, the causal relationship between cost allocation and the distribution standards will be more clear, the costs for each product or service can represent the its actual consumption of resources more, cost information is more scientific, making production, marketing and pricing decision-making more rational and profit information more real.2.2.4 It helps with improving an enterprise’s cost control.The use of activity-based costing for cost control must first carry out value chain analysis, activity has been divided into value-added activity and non-value-added activity, it stresses the cost control of activity and eliminates some activity which can not increase customer value. Then it analyzes the relationships between the resource consumed by each activity and resource driver, understanding why costs occur and analyzing if the cost of resource is necessary, whether it can be reduced, thereby seeking for opportunities to improve it to achieve the objectives of controlling costs and reducing costs.2.2.5 It helps management staff with improving cost-benefit decision-making and management level.Under the circumstance of high indirect costs and complex varieties of products, as the wrong cost information provided by traditional cost method seriously distorts the actual cost of products, which would mislead enterprises’ management and decision-making, while activity-based cost analysis can correct this information distortion. Activity-based cost analysis takes activity as intermediaries to associate resources and products, it takes drivers of diversified cost as basis to trace resources in activity and track the costs of activity in product, which can provide more accurate information about the cost information relates to enterprises’operations and manufacturing processes, products, services and customers. It is widely used in production decision-making, pricing decision-making and long-term investment decision-making, which can provide more accurate, timely relevant information,improve the effectiveness of decision-making models and methods to help enterprises to improve decision-making.2.3 Strategic accounting and balanced scorecardFacing the changing external environment, it requires enterprises to formulate an overall plan for enterprises’ development from a height of strategic management. Traditional management accounting system has become less and less able to meet the requirements of the development of modern enterprise management. Because the traditional single financial evaluation system only provides a enterprise limited information, on the one hand, this information only reflects past performance and does not make evaluation for an enterprise’s future prospects and profitability; on the other hand, this information only reflects the results and it does not reflect the factors that that lead to the results; the more important is that it can not achieve the organic integration of an organization's strategic objectives and management tools. In view of the above problems, enterprises and academia have researched and explored comprehensive, strategic evaluation index system, which includes a combination of financial index and non-financial index, of which, the basic analysis of strategic management accounting approach- balanced scorecard (BSC) is a typical one, when the method has been proposed, it has been rapidly applied in enterprises and governments in the United States and throughout all developed countries.Balanced Scorecard is based on enterprises’ s trategy and integrates a variety of measurement methods into an organic whole, which not only involves financial targets, but also through the index of customer satisfaction, internal processes, learning and growth to supply for interpreting financial index, these index are factors which drive financial index. In this way, it enable organizations track financial results and pay close attention to the progress of intangible assets such as which enables enterprises to improve capacity and acquire future growth potential, so that enterprises not only have the financial index which can reflect their ‘hardware’, but also have the index of ‘software’ which enable them succeed in the competition.The so-called ‘balance’ in balanced scorecard means to maintain a balance between the two of the following four aspects (Kaplan RS & Norton DP., 1992):2.3.1 long-term and short-term objectives;2.3.2 external measures (shareholders and customers) and key internal measures (internal processes / learning and growth);2.3.3 desired results and the motivation of these results;2.3.4 objective measurement and subjective measurement.A reasonable balanced scorecard can reflect an enterprise’s strategy and translate the enterprise’s strategies into a series of interrelated index (these index are jointly determined by long-term decision-making objectives and ways to achieve these objectives); it can define the causal relationship between result index and the motivation of producing them.2.4 Strategic management accounting and performance evaluationTraditional management accounting system separately from profitability, solvency, capacities of assets ' management, liquidity to reflect an enterprise’s financial situation. Then with the deepening of researches on enterprise s’performance evaluation, it also includes rate of employees’ income, market share, sales income of main products, gross sale of similar products, rate of tax of total assets, average total assets , and other financial index.However, with the advent of the information age, two limitation of the traditional financial evaluation have been increasingly exposed. First, the financial evaluation index only reflects an enterprise’s past, operating results, does not reflect the present and future business performance, showing a hysteretic nature. The second is the single financial evaluation index can not fully measure the operations and performance of management, some business activities are difficult to be measured with financial data,indicating a one-sided characteristic.In response to the two shortcomings of the above traditional financial evaluation index, the implementation of strategic management accounting performance evaluation system can make up for deficiencies separately from improving financial index and increasing the non-financial index (Drucker, 1999).2.4.1 Improvement of financial indexIn real situations, although people usually use the average return on assets and total profit in a period of years to calculate and estimate the total business performance, but the strategy of pursuit of maximizing the current profit is still likely to weaken or destroy a long-term viability of a business. In view of this, Robert D. Buzzell (Buzzell & Bradley, 1987) used value-added as an index to measure long-term performance.The index organically integrates cash flow and market value which are the most important index for mea suring an enterprise’s performance and values together, illustrating an important objective of the investors to create the business, that is, to create wealth as much as possible, this wealth should be performed as the value of the enterprise. In calculations of value, it should take into account cash flow, time value of money and risk, any decision-making without careful thinking is not conducive to the improvement of an enterprise’s.This index combines enhancing long-term viability of an enterprise’s with strategic choice, thereby expanding an enterprise’s performance evaluation to a more far-reaching significance.2.4.2 Non financial index appraisalUsing non-financial index to make up for the deficiencies in financial index is the requirement of today's information age. Strategic measurement index should reflect the requirements of the strategy, industries in which different enterprises due to the development of different stages and competition, as different enterprises belong to different industries may be in different stage of development and face different competition, what’s more, the objectives they want to achieve are different, so thestrategic measurement index will be different. Different enterprises can consider the settings of non-financial index according to their specific circumstances from the following aspects:2.4.2.1customer indexOnly when an enterprise meets customer needs faster and better, making customer satisfaction rise, making market share increase, which are reflected in the growth of financial index can an enterprise achieve an raising in its long-term profitability and shareholder value .2.4.2.2 internal operation indexCustomer s’ satisfaction derives from the process of excellent internal operation, the internal operation which has greatest impact on customer satisfaction are labor productivity, quality levels, cost control ability, security, etc. In the information age, the market environment changes quickly, levels of customer consumption is rising continuously, customer demand is increasingly diverse, if an enterprise wants to gain a competitive advantage, it should not only pay attention to internal resource utilization, but also concern about the external stakeholders.2.4.2.3 learning and innovation indexOnly when an enterprise constantly introduces new products, improve operational efficiency and create more value for customers can it finally achieve sustained growth and increase shareholder value. From this perspective, the index of innovation and learning includes new product development, market responsiveness, degree of technology leading, and so on.3. ConclusionStrategic management accounting mainly overcomes the shortcomings of traditional management accounting in the following areas: first, it avoids the shortcomings oftraditional management accounting which only concerns about the internal while disregards the impact of environment and uses the static perspective look on problems, it looks at enterprises’ objectives and behavior with a strategic perspective, it always concerns about changes in market related to conditions and its impact on enterprises. The most important is that enterprises have the ability of effectively acquiring, distributing, using resources in order to take full advantage of environmental opportunities and prevent environmental threats. Cost concept should be fundamentally changed. From a comprehensive point of view, cost is both operating and strategic, which both includes the tangible and the intangible. Second, it overcomes the limitation of traditional management accounting, which only emphasizes short-term interests, it focuses on long-term healthy development of enterprises’.Traditional management accounting takes ‘profit maximization’as the ultimate goal while ignores long-term development of enterprises’ and an important factor under the conditions of market economy - risk, which is likely to cause short-term behavior, such as to reduce the quality standards for the interests of the moment, but it will ultimately harm an enterprise’s reputation and brand image as well as its long-term interests.Strategic management accounting strongly challenge traditional accounting, the future accounting may no longer be synonym of enterprises’ intern al currency information, but the collection, collation, processing, analysis, use and disclosure of comprehensive information.(Word count: 3070)References[1] Buzzell, Robert D. and Bradley T. Gale. (1987). The PIMS principles: linking strategy to performance. New York, Free Press.[2] Kaplan RS, Norton DP. (1992). The balanced scorecard-measures that drive performance. Harvard Business Review, 70(1):701.[3] Peter F. Drucker. (1999). Enterprise performance evaluation. Beijing Renmin University of China Press.[4] Proceedings of the Third International Symposium on Global Manufacturing and China. (2007). Strategic alliance based on value network.[5] Sunnel Maheshwar. (1995). Activity based costing system. Management Accounting, 9(9):649-656.[6] Wemerfelt B. (1984). A resource-based View of the Firm. Strategic Management Journal, 5 (5):171.。
浅谈管理会计的现状及其发展大学毕业论文外文文献翻译及原文
毕业设计（论文）外文文献翻译文献、资料中文题目：浅谈管理会计的现状及其发展文献、资料英文题目：文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14Introduction to the present situation and development ofmanagement accountingthe connotation of management accountingManagement accounting is the accounting and management directly combined with a comprehensive discipline, it is based on modern management theory, using a series of special methods and techniques, for financial accounting and statistics and other relevant information to carry on the recognition, measurement, sorting, comparison and analysis, to organize the internal management personnel at all levels throughout the organization and individual responsibility to its unit current and future economic activity forecast, decision-making, planning, control and evaluation, the management authorities for rational allocation of their resources and use to provide scientific basis to make optimal decision.Management accounting subjects include business leaders and management personnel, asking them to not only the fierce competition between modern enterprises to understand the operation and management, and knowledge of management, and management depends on management accounting provides the management decision of information. Therefore, the enterprise leader's own perspective as well as the importance of management accounting, directly affect the application of management accounting in the enterprise. In addition, the application of management accounting need to adopt flexible and varied methods to collecting, sorting, processing all kinds of information, objectively requires to be able to do the work of highly qualified management accounting personnel, should not only have the management consciousness, the master of management accounting, economics, prediction and statistics knowledge, but also should know the organizational behavior, psychology and other related social science knowledge, to the management accounting theory into practice, make them give full play to the role.the present situation of the management accounting in our countryAt present, our country enterprise management mode is still in the building of management accounting as part of enterprise management, whether in the theoreticalresearch, still exist many deficiencies in the practice, mainly displays in the following areas:First, the theory has not formed a set of relatively scientific management accounting system. Management accounting the lack of a solid theoretical basis and methods, lack of uniqueness. With the development of knowledge economy, management accounting theory innovation didn't catch up with the development of the economic environment.Second, the method has great limitations in the application in practice. Due to the traditional management accounting theory is set up under the specific economic environment, the identified quantitative models and assumptions in changing reality economic life, there are many is not established, it is difficult to use these theories and models to solve practical problems.Third, old ideas, not to meet the requirements of modern management. Some of traditional management accounting methods are based on the concept of it has become obsolete over time.Fourth, short-sighted, attaches great importance to the immediate interests only. Traditional management accounting in setting business objectives, decision analysis and cost control, tend to focus on the enterprise internal environment and the authors throttling of existing products, they are concerned about the immediate interests, the pursuit of short-term profit maximization, and ignore the design and development of new products, to ignore the impact of the external environment change to the enterprise internal environment and the influence of non-monetary measurement factors, neglect the pursuit of a greater degree of comprehensive long-term shareholder value maximization.The development of managemeng accounting in ChinaChina’s long accounting history,extending back more than three thousand years,reflects its position as one of the word’oldest civilizations.This history includes the development of various forms of bookkeeping systems.including the “increase-decrease”method that was in prevalent use from 1960s to the 1980s.The development of these systems played a significant part in the evolution of Chinese accounting.The evolution of accounting continued during the period of the socialisteconomy.During this period Chinese companies faced similar problems of industrial organization and control as companies in market-oriented economies and developed their own unique management accounting techniques,including”mass line accounting”The practice of management accounting in China has continued to evolve since the beginning of the transaction to a socialist market economy.This includes the adoption of Western-style techniques.As may be expected,this adoption of western techniques is influenced by the extent of companies’interactions with foreign parters.Despite the adoption of these adoption of these techniques by some firms,questions remain regarding the applicability of these techniques,or the need to modify them,in a non-Western setting due to cultural and institutional differences,which result in differences in decision-making in a team-based work setting,managerial styles,and organizational structure,aming other things.It has been argued that Chinese firms are unlikely to find an entirely satisfactory management accounting framework in the West.Modifying these techniques may help:Tang and Li describe implementation of a scorecard system at a large Chinese state-owned ing a set of perspectives different from those in Kaplan and Norton’s balanced scorecard.While prior studies have contributed to our understanding of Chinese management accounting practices,they may be limited in that the business environment of the People’s Republic of China is undergoing a period of rapid evolution and these studies may not reflect current practice.Besides providing a broader view of management accounting than most of the above-cited studies,the current study thus also contributes to the accounting literature by providing an updated view of management accounting in the People’s Republic of China today.As Scapens,R.And Meng Y. note,”so long as the government continues the policies of economic reform and openness,there is doubt that management accounting will play an increasingly important role in the management of Chinese enterprises.”By providing an unprecedented view of management accounting in contemporary China,and by identitying its strengths and weaknesses,this study should help facilitate its future development and growth.the development trend of management accountingFirst, on the concept of innovation. In order to adapt to the objective economicenvironment of the contemporary changing, impregnable in the fierce market competition, enterprises should first renew the idea, keeping a close eye on market trends, according to the change of market demand timely adjust enterprise production and business operation activities, in order to get market competition advantage. Second to have overall advantage as the foundation and conditions, the management as a whole to carry on the analysis, sets up the overall concept, overall analysis and evaluation of enterprise's management activities. Finally to build value as the core of enterprise culture.Second, strengthen the management of accounting education. Theory for the stages of higher education and the latest development of management accounting theory, writing corresponding teaching materials, economic colleges and universities should not only set the management accounting as a professional backbone course in accounting major teaching plan, but also in other related to open this course, to let more students understand and master the management accounting theory. Only let enterprise leadership to management accounting have some basic understanding, so that it is aware of management accounting in enterprise that play an important role in future survival and development, they would like to work in the future, focus on management accounting in the prediction, decision making, planning, control the role, will truly theory of management accounting applied in the practice of enterprise.Third, summarize the experience of the management accounting, form their own management accounting system. Chinese management accounting system, walk in the way of typical case study, from practice to practice, combining theory with practice, and to find out the objective laws of development of management accounting, to facilitate the further development of management accounting.Fourth, the homework cost method and target cost method will become a mainstream application. At present, many enterprises in our country are all adopt the mode of many varieties, small batch production, to the enterprise as the pilot unit, and accounting and management personnel with enterprise improve degree of automation and to raise the level of cost management ideas and market matures and perfect and dissemination of a wide range of USES, forming a nationwide cost calculation and management methods, which not only can provide relatively accurate cost information, and helps to formulate scientific and effective business decision-making, investment decision-making, improve the enterprise competition ability, increase the enterprise value, promote the level of economic development in our country.Therefore, homework cost method would be on the core method of cost management in our country in the future.Fifth, the balance of financial and non-financial indicators become important means of performance appraisal. Is a long time, the evaluation index system of wide application in the enterprise especially listed companies, the investment return rate index has become a guidance to the enterprises a powerful tool for investment, financing, income distribution, and high investment return rate also tend to become synonymous with excellent performance. With the expansion of enterprise and department system is becoming more and more confused, return rate indicators show great limitations. Investment return rate sometimes even bring the wrong signal, may mask some department's actual performance, and make people pay attention to the calculation of relative rate, ignoring the absolute amount of performance evaluation.Predictably, the development of management accounting is future, with limitless scenery, has a long way to go. Innovation will be more difficult. But, with all parties efforts and support, the management accounting will develop into a system, perfect and have guiding and practical science, must be in the world economy, the national economy, the enterprise management plays more and more important role.浅谈管理会计的现状及其发展一、管理会计的内涵管理会计是会计学与管理学直接结合的一门综合性学科，它以现代管理理论为基础，运用一系列专门方法和技术，对财务会计和统计资料及其他相关资料进行确认、计量、整理、对比和分析，为组织内部各级管理人员对其整个组织及各个责任单位当前和未来的经济活动进行预测、决策、规划、控制和评价考核，为管理当局对其资源的合理配置和使用做出最优决策提供科学依据。
财务战略管理外文翻译文献
财务战略管理外文翻译文献外文文献原文及译文财务战略管理外文翻译文献(文档含中英文对照即英文原文和中文翻译)Small and medium-sized enterprise financial strategy choice indifferentFinancial strategic management of the significance of the development of small and medium-sized enterprises, this paper expounds the development of enterprise needs not only scientific, fine daily management, need more forward-looking strategic vision and strategic thinking;Through the analysis of the financial characteristics of small and medium-sized enterprises (smes) in different development period, discusses the enterprise should be how to choose matching financial strategy problems, for the enterprise bigger and stronger, sustainable development, provides a feasible way of thinking.With the establishment of the modern enterprise system and market economic system reform deepening, the business activities of enterprises both contain the great vitality, also lies the great crisis.Small and medium-sized enterprises how to adapt to the environment, and maintain competitive advantage not only need to strengthen the daily management of science, fine, more need to have a forward-looking strategic thought, especially the financial and strategic thinking.Enterprise financial strategy, need to consider the enterprise external environment and internal conditions, and many other factors.Due to the small and medium-sized enterprise its own characteristics, in financial strategy can't be consistent with the practice of large enterprise,it must has its own way.Seek financial strategy for the development of small and medium-sized enterprises, make the small and medium-sized enterprise to do strongly does, sustainable development, has important practical significance for the enterprise.First, the significance of small and medium-sized enterprise financial strategy managementModern enterprise financial faces a diverse, dynamic and complicated management environment, enterprise financial management is no longer a specific methods and means of financial management, but absorbs the principle and method of strategic management, from the perspective of to adapt to the environment, use conditions, pay attention to the long-term problem of financial and strategic issues.In the small and 外文文献原文及译文medium-sized enterprises under the condition of relative lack of resources, to develop a suitable financial strategy, and at a reasonable allocation of scarce resources is particularly important.Enterprise financial strategic focus is the development direction of the future financial activities, goals, as well as a basic approach to achieve the goal and strategy, this is a financial strategy is different from other features of various kinds of strategy.Enterprise financial strategy is the overall goal of assemble, configuration, and use resources rationally, to seek balanced and effective flow of enterprise funds, build enterprise core competitive power, finally realizes the enterprise value maximization.The several aspects of the goal is connected with each other.In the long term performance for, seek the sustainable growth of enterprise financial resources and ability, to realize theenterprise capital appreciation, and make the enterprise financial ability sustainable, rapid and healthy growth, maintain and develop the enterprise the competitive advantage.Strategic management in building enterprise core competitive power, need the support of enterprise financial management.Enterprise capital management as the important content of financial management must reflect the requirements of enterprise strategy, ensure the implementation of the strategy of its.Implement the strategy of enterprise financial management value is that it can maintain a healthy enterprise financial situation, to effectively control the financial risk of the enterprise.Second, the small and medium-sized enterprise financial characteristics analysisSuccessful financial strategy must be adapted to the enterprise financial characteristics, the development stage of conform to the enterprise overall strategy and the current and the benefits of stakeholders, the associated risks.Roughly divided into enterprise's development stage, initial, maturation and decline stages.Small and medium-sized enterprises in different stages of development presents the financial characteristics are different and should be based on the analysis of characteristics of its financial seek suitable for different development period of the small and medium-sized enterprise financial strategy.1)the initial financial characteristicsThe management risk of the enterprise life cycle of the initial stage is the highest, thisis because the products on the market soon, a single product structure, the scale of production limited, the product cost is higher, profitability is very poor, also need to invest a lot of money for the new product development and marketdevelopment, and product market whether to expand the product should be enough space for the development of is uncertain and compensation costs, core competence has not yet formed.To small businesses from the impact of the financial management activities of enterprises cash flow, operating activities and investment activities belong to the state of outflows greater than inflows, shortage of funds, cash flows is negative, it is difficult to form internal capital accumulation, financing activities is the only source of cash.This is the initial financial characteristics of the enterprise.2)mature financial characteristicsIn the beginning of small business success across, they will enter a relatively stable mature stage.In the process of enterprise tend to mature, the enterprise growth and prospect than as well as the management risk will fall;Enterprises have the product of the stability of the relatively high market share and account back continuously, has the high efficiency of capital turnover;At the same time, due to the new project, cash flow, less business net cash flow is positive, the enterprise the management activities and investment activities generally characterized by net income.Financing scale than the initial decline, and at this stage is given priority to with retained earnings and debt financing policy, a lot of debt servicing period, along with the increase of debt financing, rise to financial risk and operational risk equivalent.Dividend proportion also have improved, high cash per share net profit ratio make the dividend payment rate and payments will improve, investors return at this time more is through the dividend distribution rather than the start-up phase of the capital gains to meet.3)the recession financial characteristicsFor recession enterprises, reduce business and product death is inevitable, and the opportunity for profitable investment is very small, the purpose of business is the turning point in order to continue to make a living.To small business financial management activities of enterprises from the impact of cash flow, because the enterprise product sales decline, slow cash flow, business activities have obvious negative cash flow.At the same time, as companies in recession more to take high dividend distribution policy, debt financing in the process of decline will increase, and外文文献原文及译文financing activities generate positive cash flow, financial leverage and financial risk increases.Three, different development period of the financial strategy choiceThe choice of financial strategy decision of small and medium-sized enterprise financial orientation and pattern of resource distribution, affects the behavior of enterprise financing activity and efficiency.From the perspective of life cycle theory, the development of small and medium-sized enterprises generally to undergo early stage, mature stage and decline stages.Small and medium-sized enterprise's financial strategy will vary at different stages of development, only select and match the different developmental stages of the enterprise's financial strategy, in order to promote the small and medium-sized enterprises bigger and stronger, sustainable development.1)leading the financial and strategic choiceFinancing strategy is an integral part of the corporate financial strategy, it is the enterprise to raise funds to solve the main goal, principle, direction, scale, structure, major issues suchas channels and means, it is not a specific fund-raising plan, but in order to meet the future environment and the requirements of enterprise strategy, to the enterprise financing, and the idea of the system for a long time, enterprise strategy implementation and enhance the competitiveness of enterprise is dedicated to provide you with reliable cash flow support.In terms of external financing, small and medium-sized enterprises have difficulty in direct financing is a worldwide phenomenon.Objectively, to the extent of direct financing for smes, determined by the small and medium-sized enterprise its own problems.If it is difficult to find eligible collateral or guarantee units, commercial Banks to small and medium-sized enterprise is hard to track supervision and inspection.Most small and medium-sized enterprises small scale, the risk is big, once insolvency bankruptcy, commercial Banks and so on, the security of the creditor's rights will be these are the important factors that affect sme loans.Endogenous financing strategy refers to an enterprise that mainly from internal financing source of financing.Under the guidance of strategic thinking in the financing, the enterprise is not dependent on external funding, and raise the needed capital, and in this unit interior longitudinal accumulation of capital through retained profits before it.The main source of funds will be retained earnings, amortization, etc without having to pay cash, capital takes up less, savings brought by the revolving speed and so on.Type endogenous financing strategy is especially suitable for the lack of external financing channels of small and medium-sized enterprises.From the perspective of tax analysis, debt financing can bring tax benefits for enterprises.But since most startups accounting only produce loss, debt financingcan bring positive influence for the enterprise, and at present because our country small and medium-sized enterprises in the internal financing is relatively easy to some, lower the cost of financing, so should choose mainly endogenous financing, external financing is complementary financing strategy, provided by the owners and affiliated enterprise loan, at the same time to strengthen its own capital reserves, creating certain credit conditions, with their own assets as collateral, borrowing from financial institutions make the enterprise keep good capital structure.Enterprises should choose according to future solvency acceptable way of financing, prevent enterprises from the initial stage back heavy debt burden and was in financial crisis.Investment strategy is based on enterprise internal and external environment condition and its change trend, the enterprise has or the actual control of economic resources effectively put out, in order to obtain economic benefits and competitive advantage in the future.The content of investment strategy of investment direction, the determination of investment scale and proportion.Content must be combined with the specific investment enterprise overall strategy and investment environment, enterprise development stage to set.In the implementation of the investment strategy, managers should pay more attention to growth, leading technology and market share targets.At the start-up stage and growth stage of medium and small enterprises,They need a lot of money to develop new products, expand the market and expand business.Because it difficult to get loans from the outside, so the owners of the small and medium-sized enterprises (smes) are generally the after-tax profits retained in the enterprise, as far as possible use of cash dividend policy, keep more profits, to enrich the capital.2)mature small and medium-sized enterprise financial strategy choiceFor mature type of small and medium-sized enterprises, in order to obtain sufficient funds or stable sources of funds and excellent capital structure, usually adopt the combination of a variety of financing methods for financing.Financing strategy 外文文献原文及译文combinations can achieve better effect, such as financing, revitalize the memory through the financial assets financing, financing and depreciation enterprise commercial credit financing, etc.Type financial financing strategy refers to the enterprises with financial institutions to establish close cooperation relations, use of these financial institutions long-term stable credit the funds to reach the purpose of financing the financing strategy.Financial funding sources including policy Banks, commercial Banks and non-bank financial institutions credit financing lease, leasing company.Its advantage is financing large-scale, flexible form, enterprises need to pay interest charge, does not involve the use of equity.Type financial financing both bring to enterprise financial leverage effect, and can prevent the dilution of return on net assets and earnings per share, so in the meantime, small and medium-sized enterprises should be in order to improve the effect of financial leverage as a starting point, take active financing strategies, appropriately increase the proportion of debt.The deficiency of this form of financing is financing conditions and high cost, applicable to the product markets mature, is developing rapidly and has substantial advantages, especially small and medium-sized enterprises with technical advantage, is the premise of its financing is expected to borrow funds capital profit margin is higher than interest rates.In addition to this, mature type of small and medium-sized enterprises should also be effective to the implementation of the internal financing strategy, optimize the enterprise internal stock fund adjustment, the enterprise stock assets.Mature enterprises already have depreciation financing conditions, should play the advantages of depreciation financing.Depreciation financing possesses the advantages of low cost, low risk, through the depreciation financing to optimize financing /doc/f43449150.html,panies can also make full use of the commercial credit financing.Between enterprises credit financing, including accounts payable, notes payable, advance payment, etc.Credit financing for small and medium-sized enterprises limited liquidity is more special significance, it is the effective way to solve the enterprise capital especially the lack of liquidity.According to the characteristics of the small and medium-sized enterprises mature financial enterprises gradually rise in profits and stable at the same time, maintain production cost is reduced, which makes the enterprise capital at the beginning of the mature found some surplus.This stage of the small and medium-sized enterprises with profit maximization as the financial management goal, usually by taking scaleexpansion, development of diversification and find new ways to invest profit opportunities.Suitable for mature with the situation of small and medium-sized enterprises investment strategy includes scale expansion strategy and stable investment strategy.The expansion of scale expansion mainly refers to the core product sales.Expansion investment strategy is the mature period of small and medium-sized enterprises one of the most commonly used investment strategy, is small and medium-sizedenterprises achieve high growth of the most direct, the most effective way.The main means to realize scale expansion of market penetration, development strategy and product development strategy.After entering the mature stage of small and medium-sized enterprises, can produce a stronger intention and the growth of their own lack of various conditions, and ability of its internal contradiction, therefore, should hold more prudent attitude in financial aspects, blind expansion of avoid by all means.Summary of small and medium-sized enterprises in the reasons for failure in the process of seeking development, finance unsound accounts for large proportion.When companies have some occupy the market of products, with the possible longer profitable accumulation, often not very attention to working capital turnover, but for the past business on success, a large amount of working capital will be used for investment in fixed assets, it will lead to new tensions on the turnover of working capital.There is in order to avoid a single product, is trying to spread risk through diversification and the diversification operation, however due to the small and medium-sized enterprises generally smaller overall capital, diversification is very easy to cause the original items of working capital turnover difficult, and the new investment projects and could not form a certain scale, management ability and management experience, combined with the lack of necessary beyond to establish competitive advantage, enhancing the management risk.Different enterprises in the investment operation of the project will have different requirements, the expansion of investment strategy and stable investment strategy selection, small and medium-sized enterprise must look at the businessconditions and environment, to choose the appropriate investment strategy.Enterprises in the investment management aspects, therefore, should be to put money to be able to take advantage of the enterprise market of the products, and constantly update technical renovation, equipment, expand production scale, improve product yield and quality, to 外文文献原文及译文increase economies of scale, improve market share.At this stage, the enterprise should be scientific, reasonable choice of the mode of investment, strengthen the investment project feasibility study and argument, to strengthen the evaluation of project investment and summarizes the work.3)recession type of small and medium-sized enterprise financial strategy choiceRecession type is an important feature of small and medium-sized enterprise financing structure is highly leveraged, the most important is the compression ratio of debt financing, to avoid the risk of financial leverage.In the case of high financial risk management, often adopt defensive deflating financial strategy.Defense deflating financial strategy is to prevent financial crisis and survive, and the new development for the purpose of a financial strategy.Defense deflating financial strategy, general will minimize cash outflows and as far as possible to increase cash inflows as a top priority.In financial financing decision, should be given priority to with the use of short-term funds, as far as possible avoid the use of long-term funds, take on endogenous financing including profit retained accumulation, owner, shareholder investment and borrowing to owner, partners and shareholders of endogenous debt financing is given priority to, an application for a patent for divestitures,relies on external financing of the financing way.When enterprise sales began to decline, high fixed costs can make the enterprise into serious losses, but by signing a short-term contract or completely based on the variable cost, thus reduce fixed costs ratio lower the total cost.When many factors shows that the enterprise is in decline, can choose to some non-critical product or technology transfer, to abandon the development investment in a particular field, reduce the money for the old products, the accumulation of capital, to find new investment opportunities.To sum up, small and medium-sized enterprises (smes) on the sustainable development road, must choose to match with different stages of development of financial strategy, it can make up for the congenital defects existing in the financial, improving the capacity of sustainable development, it is the key to the small and medium-sized enterprises bigger and stronger.The arrangement of the small and medium-sized enterprises in the financial strategy, we should pay attention to keep a good capital structure, attach importance to connotation development, sound financial management, avoid blind investment and diversification, should be saving money andtimely realize scale expa。
毕业论文外文文献翻译We-need-strategic-cost-management我们需要战略成本管理
毕业设计（论文）外文文献翻译文献、资料中文题目：我们需要战略成本管理文献、资料英文题目：We need strategic cost management 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14本科毕业论文（设计）外文翻译原文：We need strategic cost managementWe need strategic cost management? As noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, Xi. Improve efficiency, reduce costs, many companies have become one of the ultimate weapon. Consequently, from Europe to the Americas, from global to domestic, sounded a dismissal, caused many large and small vibration. Various enterprises began Wujin their own property, to control expenditure, lowering of standards, so these are all related to the cost of this topic.In fact, the companies cut costs, all costs should not be without identification, "indiscriminate white uniform." If a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of enterprises and thus affects the business, results of more harm than good. Therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. Consequently, cost-plus strategy, it leads to strategic cost management topics.He suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier cost management efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. for large fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. for smaller organizations which might not have as great an on-going need, or as great an asset base.So, what is strategic cost management? Strategy can be defined as the establishment of their fundamental long-term goals and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. The so-called strategic cost management from a strategic perspective to study the formation and control costs. In established under the principle of corporate strategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of Shang Du Zhuiqiu lowest cost. Includes two levels of content: one from a cost perspective, the selection and optimization of business strategy; Second, the implementation of cost control strategies. Strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas.In the background of the crisis under the cost-cutting, more Xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large Ke Yi drastic cuts; and the related core competitive Li's Guanjianyaosu, but not rule out the possibility of expanding into so targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice.The basic tools of strategic cost management cost management strategy has three elements: value chain analysis, strategic positioning analysis and cost driver analysis. They also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools.(A) of the value chain analysis of each end product from initial raw materials into the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (Value-chain). Value chain analysis can be divided into industry specific value chain analysis, value chain analysis and value chainanalysis of competitors. Through the analysis of the industry value chain, we understand the position of enterprises in industry and trade situation and prospects; through its own analysis of the value chain, eliminate non-value-added factors, we can not affect the decline in cost competitiveness of the premise; by value chain analysis of the competitors, you can know ourselves and insight into the situation, and the resulting business cost management strategies.(B) the strategic positioning analysis. Strategic positioning means of selecting the means of competition, and compete with rivals. Enterprises should first of all the internal and external environment in which their own detailed investigation of; then Queding enterprises are entering the Xing Ye Ying, based on the market by Shige Yijisuoxu Kaifa of products; finally determine to what strategy to ensure that enterprises in the selected industry, market and product stand firm in the defeat, to obtain profits above the industry average. To illustrate, such as cost leadership strategy, which is all a strategy most clearly? Under the guidance in this strategy, Enterprise's goal is to become of its properties to low-cost, Sheng Chan (services) Chang Shang, that is, offerings (or service) features, little quality difference in the conditions, cutting costs gain a competitive edge. If enterprises can create and maintain a comprehensive cost leader. That is as long as the price control in the industry average or close to the average level, we can obtain better than average results of operations. With opponents equal to or lower price, the cost leader in low-cost advantage will translate into higher earnings. The difference between strategic requirements of enterprises leading the extensive attention on some aspects of customers in unique within the industry, or the difference in cost is difficult to further expand the circumstances, the production of more powerful than the competition, better quality, service and better products to show the difference between operating . Of course, this difference should the buyer want or willing to accept. If a leader can be different, you can get the price premium paid, or in a certain price to sell more products, or cyclical, seasonal market access, such as shrinking the buyer loyalty during the corresponding benefits. Requirements between the logic of a leading strategic business choices that are conducive to competition and make theirown unique nature of the business, focusing on innovation. In addition to these, other common gathering strategies targeted strategic positioning, life cycle strategy and integration strategy and so on.(C) Cost Driver Analysis. Cost drivers is the driving force caused by production costs and causes of occurrence. Strategic cost driver is mainly a strategic cost management perspective, research on the company's cost structure and cost behavior of long-term impact of cost drivers. Theory of competitive strategy to create a business management scientist Michael * Porter will be divided into ten areas of these factors, namely economies of scale, learning curve, production capacity, use the form, contact, mutual relations, joint, select the time, independent policy, geography factor in location and form of government. Some scholars further strategic structural cost drivers and cost driver is divided into two types of implementation of cost drivers. The case of structural cost control, such as Southwest Airlines in response to competition, positioning its service route rather than the full route in a particular short-distance flights to avoid engaging in large-scale airport operations, to cancel dinner, reservation and other special services, and the establishment of automatic ticketing system and other measures to reduce costs. The results of many of its daily flights and low issue price attracted a lot of short-range travelers, lead to the establishment of the final cost.Source:Shank. J.K and V. Govindarajan,1993.”We need strategic cost management” . Harvard business review. August.pp.112-135.译文：我们需要战略成本管理我们需要战略成本管理？就像之前提到的，全球的金融危机继续，金融危机的时段过去后，提高效率，降低成本，已成为许多公司的最终武器。
管理会计在企业运用中的问题及对策国外文献
管理会计在企业运用中的问题及对策国外文献在国外，管理会计在企业运用中的问题及对策是一个备受关注的话题。
以下是一些国外关于管理会计在企业运用中的问题与对策的文献：1. Mintzberg, H. and McHugh, A. (1986). Managers and Their Jobs. New York: Free Press.2. Robbins, S. P. and Judge, T. A. (1988). Organizational Behavior: Concepts, Controversies, and Applications. Englewood Cliffs, NJ: Prentice-Hall.3. Dutton, J. E., Dukerich, J. M., and Harwood, J. A. (1994). "The Organization of Strategy and Process for Advancing Theory and Research on Strategic Management." Journal of Management 20(3): .4. Kaplan, R. S. and Norton, D. P. (1986). The Balanced Scorecard: Measures That Drive Performance. Harvard Business Review, 74(1): 71-79.5. Langfield-Smith, K. (1997). Management Accounting: An Introduction. Harlow, England: Financial Times Prentice Hall.这些文献从不同角度探讨了管理会计在企业运用中的问题，包括管理会计在实践中的局限性、管理会计与组织结构的关系、战略管理对管理会计的影响等。
战略管理会计外文译文初稿
关于战略管理会计学（SMA）这一特殊问题有几个相关原因。
一方面，最近关于这个主题的特刊发表于1996年（由Tomkins 和Carr编辑）。
从此以后，外部环境的速度和相互作用性质的变化继续转变为战略管理(SM)的工具和实践者，顾问和研究人员的观念。
为了预测和快速响应变化(Reeves和Deimler，2011年)，越来越多的组织设计的一个目标是“制度化变化”(Nadler和Tushman，1999年，49页)，通过这样的变化来创造灵活的自适应系统的结构和文化。
快速变化环境的战略与组织设计要求是战略管理和战略管理会计学中的“转变景观”(Jacobides，2010年，第77页)。
这个改变景观可以很迅速，几乎是不知不觉的渲染行之有效的观念和过时的做法。
快速变化和不连续性确保“相关性损失”(Johnson and Kaplan，1987年)的风险是永远存在的。
这个特殊问题的另一个原因是大部分的战略管理会计学的实证研究包括调查，它们的重点在于对特殊战略管理会计学技术的采用和实现来支持竞争和营销策略（Langfield-Smith，2008年）。
因此，关于战略管理会计学技术打算支持的战略本质，他们是如何制定和实施的，以及由谁来做，我们知道的相对较少。
在“战略实践”的松散标签下，这样一个快速增长的研究目前正在专注于这些问题（Whittington，2003年；Grant和Jordan，2012年）。
另一个重要的问题是没有解决战略管理会计学技术涉及的长期调查，但是仍然是局部问题，他们的战略是什么，例如“三重底线”（Savitz和Weber，2006年）之间的平衡。
关于股东利益相关者的平衡是其中一个关键因素，来区分许多学派、观点和策略(Mintzberg和Lampel，1999年；Whittington，2001年)。
在发展战略管理会计学的背景下，盛行的不同观点，相关的概念和技术需要被考虑。
对于这个特殊问题的第三个原因是反复呼吁，加强战略管理和战略管理会计学文献(Tomkins和Carr，1996年；Nyamori 等，2001年; Bhimani和Langfield-Smith，2007年)之间的联系。
战略管理会计理论与应用探究本科毕业论文
本科毕业论文（20 届）战略管理会计理论与应用探究战略管理会计理论与应用探究摘要：在当前日趋激烈的竞争环境下，企业为了更好地生存和发展，就必须站在战略的高度上进行科学决策和管理，迫切要求更新传统管理会计观念，并将战略管理思想引入管理会计中。
本文从战略管理会计的定义出发，结合理论与应用两方面，对战略管理会计的理论体系和方法体系进行了探究，分析了影响战略管理会计的因素，例举了战略管理会计应用的成功案例。
旨在不断完善战略管理会计体系，促进战略管理会计的广泛应用。
关键词：战略管理会计;理论体系;方法体系;应用The theory of strategic management accounting and itsapplicationAbstract:Under currently gradually fierce environment of competition, enterprise composes in reply development for existing better, decision-making and administration carrying out science with regard to necessary station on the strategy altitude, an urgent demand renews tradition management accounting concept, and thought leads Strategic Management into management accounting middle. The main body of a book the accountant definition sets off from Strategic Management, be tied in wedlock reason with the applying two aspect, accountant theory system and method system have carried out an exploration on Strategic Management , have analysed the successful case that the Strategic Management accountant having affected strategy management accounting factor , example act applies. Aim at perfecting Strategic Management accounting system ceaselessly , promoting strategy management accounting extensive use.Key words:strategic management accounting;theoretical system; methodes system;application目录一、引言 (1)二、战略管理会计理论体系探究 (1)（一）战略管理会计的含义 (1)（二）战略管理会计的特点 (2)（三）战略管理会计的目标 (3)（四）战略管理会计的对象 (3)（五）战略管理会计的研究内容 (3)三、战略管理会计方法体系探究 (3)（一）价值链分析 (4)（二）竞争对手分析 (4)（三）成本管理 (4)（四）全面质量管理 (4)（五）综合业绩评价 (5)（六）市场定位分析 (5)四、影响战略管理会计应用的因素 (5)（一）战略管理会计理论体系不完善，知识普及程度不高 (5)（二）战略管理会计的应用受环境的制约 (5)（三）战略管理会计人才缺乏 (6)五、战略管理会计的应用 (6)（一）邯钢简介 (6)（二）邯钢ERP的战略选择 (6)（三）邯钢的ERP战略规划 (7)（四）邯钢ERP战略实施 (7)（五）邯钢的经验启示 (8)六、结论 (9)注释 (10)参考文献 (10)战略管理会计理论与应用探究一、引言20世纪末，全球经济开始发生剧烈的变化。
企业战略管理与战略管理会计探析
企业战略管理与战略管理会计探析1. 企业战略管理的概念企业战略管理指企业在制定和实施企业战略时所采取的管理行为和管理方法。
在全球化和市场竞争日益激烈的时代，企业必须不断地调整战略，以适应市场的快速变化。
企业战略管理是重要的一环，是企业长期发展的关键。
企业战略管理包括以下几个方面：•分析企业内外部环境；•制定企业发展战略；•实施战略；•控制战略执行的过程。
2. 战略管理会计的定义战略管理会计（Strategic Management Accounting，SMA）是指企业在制定战略、实施战略以及战略监控的过程中所运用的会计信息和技术。
战略管理会计的目的是为了帮助企业制定更加有效的战略，并监控战略的执行过程。
战略管理会计不同于传统会计，它更加强调企业之间的比较和分析，而不是仅仅关注财务报表内容的合规性。
3. 企业战略管理和战略管理会计的关系企业战略管理和战略管理会计是不可分割的关系，二者相互依存。
在企业战略制定的过程中，战略管理会计为企业提供了必要的会计信息和技术支持。
SMA可以对企业现有的财务数据进行分析，帮助企业制定更加有效的战略规划，并追踪战略的执行结果，确定什么会起作用，什么不会产生效果。
同时，战略管理会计还能够为企业提供一些利润预测、市场预测和费用变动的预测数据，帮助企业制定可靠的预算和计划。
战略管理会计在监控战略执行过程中也起到至关重要的作用。
SMA可以监控企业的人力、资金和其他资源，并制定预警机制，及时提醒企业执行战略的问题。
4. 战略管理会计的应用战略管理会计的应用包含了以下几个方面：•制定战略：SMA可以为企业制定出各种战略方案，为企业发展提供多样化的选择；•监控战略执行：SMA可以对当前执行的战略进行监控，并对可能存在的问题提前开展预警，保证战略的及时调整；•形成目标成本：SMA可以帮助企业根据市场需求或自身成本等因素预设目标成本，并在生产实践中逐步实现目标成本；•进行企业价值链分析：SMA可以以企业价值链为基础，识别企业利润的来源，并能指导企业如何改进生产流程、减轻成本、提高竞争力等。
论战略管理会计的产生背景及其与传统管理会计的区别
论战略管理会计的产生背景及其与传统管理会计的区别
杨志春
【期刊名称】《现代商业》
【年(卷),期】2008(000)005
【摘要】战略管理会计(strategjcMan-agementAccountng简称SMA)是企业战略管理与管理会计相结合的产物.它是建立在企业战略管理(strategic Management)的有关理论基础之上,并以管理会计手段,运用会计信息有效地服务于企业战略的新领域.本文将对战略管理会计产生的背景及其与传统管理会计之间的区别进行相关的探讨.
【总页数】1页(P97)
【作者】杨志春
【作者单位】北京慧运会计师事务所,100082
【正文语种】中文
【中图分类】F2
【相关文献】
1.浅析传统管理会计与战略管理会计的区别 [J], 郜衍
2.论战略管理会计对传统管理会计的突破 [J], 陈忠红
3.略论战略管理会计与传统管理会计 [J], 聂桢
4.论战略管理会计对传统管理会计的突破 [J], 逯艳丽;王嫱
5.浅论战略管理会计与传统管理会计的比较及其发展趋势 [J], 英晓巍
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战略管理会计探析外文翻译文献(文档含中英文对照即英文原文和中文翻译)企业战略管理与战略管理会计探析中英文翻译Strategic management and strategic management accounting literature translation in both Chinese and English[论文关键词]战略管理会计企业战略内容方法[key words] strategic management accounting strategy content method [论文摘要]战略管理会计是当今企业经营环境更加复杂多变、全球性市场战略管理会计探析外文翻译文献竞争空前广泛激烈的情况下，为满足现代企业实施战略管理的特定信息需要而建立的新的管理会计信息系统。
本文从战略管理会计的内涵、目标及特点阐述到战略管理会计的主要内容和方法对战略管理会计进行论述。
/ paper pick to strategic management accounting is the enterprise management environment is more complex, an unprecedented high competitive global market, to meet the modern enterprise to implement strategic management specific information need and establish a new management accounting information system. This article from connotation, goals and characteristics of strategic management accounting to the main content of strategic management accounting and methods of strategic management accounting in this paper.一、从企业战略的高度来看战略管理会计One, from the perspective of the height of business strategy, strategic management accounting1981年，英国学者西蒙斯最早将管理会计与战略管理相结合，提出战略管理会计之说。
战略管理会计是明确强调战略问题及相关重点的一种管理会计方法，是一种外向型和具有长远意义的管理系统。
它站在战略的角度上，以企业价值最大化为最终目标，旨在帮助企业管理层从长远利益出发，科学地审视、分析企业的经营现状，持续地降低企业经营成本，并把握各种潜在机会，回避可能的风险，从而最大限度地增加企业盈利能力和价值创造能力。
依据战略管理会计，企业管理者必须根据本企业自身情况，以市场为导向，从长远利益出发，全方位地制定动态的战略战术，才可避免企业经营中出现的成本浪费现象，时时为企业注入新鲜的活力，使企业保持长久的竞争优势。
战略管理会计首先要协助高层管理者制定战略目标。
企业的战略目标可以分为三个层次，即公司战略目标、竞争战略目标、职能战略目标。
战略管理会计要从企业外部和内部收集各种相关信息、运用战略管理会计进行系统分析，以此为基础提出各种可行的战略目标，供企业管理当局决策时参考。
In 1981, the British scholar simmons first combines the management accounting and strategic management, strategic management accounting. Strategic management accounting is the focus of the clear emphasis on strategic issues and related a method of management accounting is a kind of extroversion and long-term significance to management system. It stand on the strategic point of view, to the enterprise value maximization as the ultimate goal, to help corporate management from a long-term interests, scientific examination, analysis enterprise management present situation, continue to reduce enterprise operating cost, and grasp all kinds of potential opportunities, to avoid possible risks, so as to maximize the enterprise profit and value creation ability. According to the strategic management accounting, enterprise战略管理会计探析外文翻译文献managers must according to the enterprise itself situation, take the market as the guidance, from the long-term interests, set up a comprehensive dynamic strategy and tactics, and to avoid waste in the enterprise management of cost, constantly inject fresh vitality for the enterprise, make enterprise keep long-term competitive advantage. Strategic management accounting to assist the top managers set strategic goals in the first place. Enterprise strategic objectives can be divided into three levels, namely the company strategic target, competition strategy, functional strategy goals. Strategic management accounting to collecting all kinds of relevant information, from the external and internal use of strategic management accounting systems analysis, on this basis, proposed various feasible strategic goal, for enterprise management decision-making reference.二、战略管理会计的目标及特点Second, the target and characteristics of strategic management accounting（一）战略管理会计的目标(a) strategic management accounting goal传统管理会计的最终目标是利润最大化，利润最大化虽然能够使企业讲求核算和加强管理，但是，它不仅没有考虑企业的远景规划，而且忽略了市场经济条件下最重要的一个因素风险。
为了克服利润最大化的短期性和不顾风险的缺陷，战略管理会计的目标应立足于企业的长远发展，权衡风险与报酬之间的关系。
企业价值是企业现实与未来收益、有形与无形资产等的综合表现。
因此，企业价值最大化也就是战略管理会计的最终目标。
战略管理会计的具体目标主要包括以下四个方面：（1）协助管理当局确定战略目标；（2）协助管理当局编制战略规划；（3）协助管理当局实施战略规划；（4）协助管理当局评价战略管理业绩。
Traditional management accounting's ultimate goal is profit maximization and profit maximization while can make the enterprise accounting and to strengthen management, however, it does not take into account not only the enterprise's vision, and ignored the market economy under the conditions of one of the most important risk factors. In order to overcome the profit maximization of short-term and regardless of the risk of defects, the goal of strategic management accounting should be based on in the long-term development of the enterprise, the relationship between the trade-offs between risk and reward. Enterprise value is the enterprise reality and future benefits, tangible and intangible assets such as comprehensive performance. Therefore, the enterprise value maximization is the ultimate goal of strategic management accounting. Strategic management accounting of the specific target mainly includes the following four aspects: (1) to assist management authorities determine strategic goals; (2) to assist management authorities prepare strategic plan; (3) to assist management authorities to implement strategic planning; (4) to assist management authorities evaluation strategy management performance.（二）战略管理会计的特点(2) the characteristics of the strategic management accounting战略管理会计探析外文翻译文献与传统管理会计相比，战略管理会计具有以下特点。