2007•Jingji yu guanliRequires access
On Strategic Management Accounting and Enterprise Core Competence
Shi Bing-hua
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Abstract
The demand of enterprises' strategic management and the limitation of traditional managerial accounting come into being strategic management accounting,which is an information supporting platform to effectively improve enterprises' core competence.The factors of enterprise core competence include creative competence and resource advantage,managerial coordination and company culture.