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.。
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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。