2005•Unpublished venueRequires access

A Brief Discussion on Strategic Management Accounting and the Advantages of Business Competition

Chen Le-lin

Abstract

The paper introduces the characters of strategic management accounting.It mainly deals with the effects of strategic management accounting on value chains of the enterprises.The author holds that practicing strategic management accounting is an important means for the enterprises to obtain everlasting competition advantages.

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Available abstract

Key concepts: Management accounting, Business, Competition (biology), Strategic management, Accounting, Cost accounting, Value (mathematics), Strategic control