會計外文翻譯管理會計的戰(zhàn)略方法

1、管理會計的戰(zhàn)略方法摘要：長期以來, 基于在嚴格計算費用的主要技術途徑上，就已經(jīng)使用了管理會計。漸漸地，在影響負責資源管理的工作人員的行為中，管理會計增加了決策方式。但是，現(xiàn)代管理需要管理會計的新目標，以幫助管理者進行公司戰(zhàn)略分析; 因此，我們認為復議管理會計的目標和工具是必要的，采用有利于長期決策的戰(zhàn)略方法（外部和前瞻性的觀點），以確保持續(xù)的競爭優(yōu)勢。關鍵詞：管理會計；戰(zhàn)略；決策過程；長期光合作用是決定作物產(chǎn)量的最重要的因素之一1-3，因為大于90%的作物干物重直接來自于光合作用。這意味著，在農(nóng)業(yè)生產(chǎn)中，光合效率直接關系到最終產(chǎn)量。因此，許多國家的研究人員已經(jīng)積極地參與到新的育種方法的研究中，

2、目的是改善作物的光合能力4,5，并且通過我們長期在不同發(fā)育階段采取多種措施以提高作物生產(chǎn)潛力的研究，高光效育種已經(jīng)被視為重要的方法之一。在過去的二十年里，通過植物生理學家和基因學家的密切科學合作，中國研究人員已經(jīng)采取許多不同手段，廣泛地研究了個別作物增加產(chǎn)量的潛力，并且已經(jīng)取得了明顯進展。這篇文章是對我們以前在大豆高光效育種研究以及其他研究者的相關工作的簡短回顧。不同的光合參數(shù)，例如光截獲能力、光能轉換效率、碳同化作用和光合特性的遺傳等等，都有待討論。1. 引言首先，會計是一種通信工具，它有利于內(nèi)部和外部參與者之間的溝通和與對話，它規(guī)定了一種終身的教育與培訓。在當今社會，經(jīng)濟和社會環(huán)境正在全面

3、轉型，合理、高效的管理涉及越來越多的控制信息，會計更必要的是被證明。有些由會計提供的信息是“透明”的，供出版的，它們特別關注與第三方的關系。而另一部分信息則是保密的，它們涉及到公司管理、不同部門或產(chǎn)品產(chǎn)出結果和公司采用的戰(zhàn)略戰(zhàn)術。為了確保管理會計在組織管理過程的有用性，其目標和工具與實體目標和長期戰(zhàn)略需要極其相似。傳統(tǒng)上，戰(zhàn)略是面向未來，作出長期決定，涉及實體的概述，而會計是以過去為導向，為實現(xiàn)短期目標，旨介紹該組織的形勢，及在一些可控組件中進行削減。2. 管理會計 概念和目標關于管理會計的定義，最專業(yè)的文件指的是管理會計師的定義。它指“一個識別，計量，積累，分析，編制，解釋和交流財政信息的過

4、程，管理部門在組織內(nèi)部用它計劃，評估和控制，以確保恰當?shù)厥褂觅Y源。”(管理會計目標的聲明一, 1981). 但最新的定義強調(diào)了擴大戰(zhàn)略要素分析的必要性。在這種情況下，簡貝爾等人（2004）把管理會計定義為測量和提供業(yè)務與財務信息的系統(tǒng)，它指導管理活動，激勵行為，支持并創(chuàng)造必要的文化價值觀來實現(xiàn)組織的戰(zhàn)略目標。這個定義反映了作者關注管理會計實踐和工具與實體戰(zhàn)略的關系。貝爾的定義不僅強調(diào)了管理會計師的行為，而且強調(diào)了他們的目的實現(xiàn)戰(zhàn)略目標，這與普遍接受的管理會計學會的定義并沒有矛盾。最近，管理會計系統(tǒng)越來越關注所有各級組織將進行的活動。評估，管理和持續(xù)改進這些活動對于一個公司的成功是至關重要的。對

5、于一個企業(yè)來講，通過以下五項（希爾頓, 2005: p.6）主要目標，管理會計是能夠“增值”的：提供信息用以決策和規(guī)劃，在決策和規(guī)劃過程中，作為管理團隊的一員要積極地參與;在指導和控制業(yè)務活動中協(xié)助管理人員;激勵管理者和其他員工向該組織的目標努力;測量活動，子單位，管理者和其他員工在組織內(nèi)的表現(xiàn);評估該組織的競爭地位，并與其他管理者合作，以確保該組織在同行業(yè)中長期運行的競爭力。從這個小組的管理會計目標可以看出對經(jīng)營活動和與它進行合作的明確方向，以便實現(xiàn)公司的戰(zhàn)略目標，永久地協(xié)調(diào)和控制當前（日常）的活動。隨著產(chǎn)品品種的增加、生命周期的降低、新生產(chǎn)技術的出現(xiàn)和經(jīng)濟全球化，在所有的市場，我們目睹到越

6、來越多的競爭對手，這使得“任何經(jīng)濟優(yōu)勢都是短暫的，任何對未來的賭注都是非常冒險的”(米哈伊爾, 2004)。在實體所面臨的戰(zhàn)略決策和當前決策中，都涉及管理會計，它發(fā)揮了遠非只提供信息的那種被動作用。事實上，管理會計的作用是創(chuàng)建該組織的戰(zhàn)略與為實現(xiàn)其目標而采取的當前行動之間的鏈接。管理會計能提供管理者所需要的財務和業(yè)務信息，以實現(xiàn)組織的戰(zhàn)略目標。(貝爾, 2004) 從本質(zhì)上，管理會計是一個測量過程。管理會計的范圍包括財務信息，如成本、業(yè)務信息。管理會計的目的是幫助組織實現(xiàn)其關鍵的戰(zhàn)略目標。它并不用途于授權的財政和稅務申報。良好的管理會計信息有三種屬性：技術性它能增強被測量現(xiàn)象的理解并為戰(zhàn)略決策

7、提供相關信息。行為性它能鼓勵與組織戰(zhàn)略目標相一致的行動。文化性它能在一個組織和社團中支持和/或創(chuàng)建一套共同的文化價值觀，信念和思維方式。雖然成本的計算仍然是管理會計的一個重要目標，但是必須強調(diào)設計和開發(fā)以實現(xiàn)組織戰(zhàn)略目標為導向的管理會計系統(tǒng)的重要性。我們認為，直到最近，管理人員的決定在實現(xiàn)增加短期成果，最大限度地增加利潤，采取產(chǎn)生長期不利影響的行動，那么則有必要重新考慮管理會計的目標，以便使它所產(chǎn)生的信息在組織中積極創(chuàng)造價值并確保長期成功的過程中發(fā)揮有益的作用。3. 實現(xiàn)戰(zhàn)略目標的管理會計方向為了確保有效的資源分配而必須作出的決定需要各種信息，而這些信息只有管理會計能提供給管理人員。依據(jù)經(jīng)濟環(huán)

8、境，管理會計的作用會隨時間而變化。當然，在一個復雜，動蕩和不確定的環(huán)境中，管理者的信息需求是多樣化和不斷增長的，管理會計 作為管理系統(tǒng)的一個主要信息來源 能夠滿足這些要求，但條件是其工具和實踐永久地適應于決策者的要求。一方面，在財務報告方面（對資產(chǎn)負債表項目的評估），需要使用成本計算系統(tǒng)；另一方面，在有關過程改進的內(nèi)部信息需求方面，也要使用成本計算系統(tǒng)，以促進戰(zhàn)略決策的制定和運作。戰(zhàn)略成本管理是當前發(fā)生變化的結果，它需要工具與技術的永久適應，以提高組織的戰(zhàn)略地位。使管理會計提供的信息對管理者有用，以實現(xiàn)該組織的戰(zhàn)略目標，應隨著經(jīng)濟環(huán)境，聯(lián)系成本、客戶和競爭對手等進行相關分析，設計和使用管理會計

9、，以便能跟隨組織的任務和競爭策略。80年代，戰(zhàn)略管理會計的概念在專業(yè)文獻中引起了爭論。一般來說，戰(zhàn)略管理會計被視為一種用于戰(zhàn)略定位的通用的會計方法。管理會計的戰(zhàn)略性質(zhì)在于其外部和前瞻性的方向。戰(zhàn)略管理會計可被定義為“一個確認，收集，選擇和分析會計數(shù)據(jù)的過程，它能幫助管理層做出戰(zhàn)略決策和評估組織效能”(霍克, 2001: p.2)。 一般情況下，發(fā)展和運用戰(zhàn)略管理會計方法與外部信息需求的戰(zhàn)略問題有關，以面對不確定的經(jīng)濟環(huán)境并支持戰(zhàn)略決策。這種外部的方向可能涉及到競爭（競爭方面的信息在實現(xiàn)競爭優(yōu)勢中發(fā)揮著關鍵的作用），業(yè)務合作伙伴（從價值鏈角度來看，利用外部信息的效用與供應商和客戶的聯(lián)系有關）和/

10、或市場（假設提供服務的方向，以滿足客戶的需求）（欽奎尼泰努奇，2007）。柯瑞文和吉爾?。?001）確定了14個戰(zhàn)略管理會計的方法：基于成本/管理的活動（美國廣播公司/米）該技術的戰(zhàn)略重點在于這些活動的管理，通過它可以界定在實現(xiàn)競爭優(yōu)勢的行動；屬性成本把產(chǎn)品/服務看做一個能區(qū)分哪些產(chǎn)品的成本是確定的功能，這種技術可以作為一個外向型的解釋，因為服務的屬性是根據(jù)客戶的要求確定的;標桿管理包括確定最佳做法和比較組織的績效與改善目標的做法; 該技術強調(diào)對競爭對手的外部戰(zhàn)略方向;競爭定位監(jiān)測旨在收集競爭對手有關銷售、市場份額、數(shù)量和單位成本方面的信息; 基于提供的資料，該公司能夠評估自己相對于主要競爭對

11、手的定位，因此，能控制或制訂其戰(zhàn)略;競爭對手成本評估相對于以前的技術，競爭對手成本評估獨特地集中于競爭對手的成本結構，這一技術的主要批評是關于信息來源方面的;基于公共財務報表的競爭者績效評估競爭對手評價的一個相關來源是由公共財政報表構成的；當今的國際會計協(xié)調(diào)允許下不同國家公司之間的簡單比較;客戶會計這種技術分析把客戶或客戶組作為會計分析的單位，旨在估價由客戶或客戶群產(chǎn)生的利潤、銷售額或成本; 綜合績效測量意味著一個綜合績效測試系統(tǒng)，其中包含財務和非財務指標（均衡的記分卡）；壽命周期成本旨在計算產(chǎn)品整個生命周期的總成本，從設計到下降，通過引進，成長和成熟；它是一個明確的會計遠景和市場導向;質(zhì)量成

12、本產(chǎn)品質(zhì)量已成為其市場成功的先決條件；這種技術分類及監(jiān)察由質(zhì)量預防，評估，內(nèi)部和外部故障所產(chǎn)生的費用;戰(zhàn)略成本成本系統(tǒng)正逐步進入戰(zhàn)略管理的過程中，這意味著成本系統(tǒng)必須明確地考慮戰(zhàn)略和追求長期的競爭優(yōu)勢; 戰(zhàn)略定價在定價過程中，專注于利用競爭對手的信息，例如利用其對價格變化，價格彈性，經(jīng)濟規(guī)模和經(jīng)驗的反應等信息；目標成本法在這種技術中涉及許多外部因素的干預;價值鏈成本提出一種會計方法，它考慮從設計到產(chǎn)品銷售的所有活動; 其戰(zhàn)略意義在于形成該公司與供應商和客戶的外部聯(lián)系，從而開發(fā)經(jīng)濟，提高效率。這種戰(zhàn)略管理會計技術小組發(fā)現(xiàn)，一方面，基于分析和監(jiān)測過程的方法為實現(xiàn)戰(zhàn)略目標打下了堅實的基礎；另一方面，

13、事實上，如同財務指標一樣，非財務指標對于績效評估也同樣重要。戰(zhàn)略管理會計為戰(zhàn)略決策提供有用的信息，為組織的績效評估提供必要的信息。以活動為基礎的方法把產(chǎn)品或服務視為活動產(chǎn)生的成果，每個活動都消費資源，從而導致成本。這種基于成本驅動的方法分配成本去開展活動，建立活動、費用和活動成果（產(chǎn)品/服務）之間的一個更加清晰的因果關系更加清晰。約翰遜(1992: p.131)曾說過，“相信基于活動的成本管理工具將提高企業(yè)的競爭力是一個危險的幻想”，并稱“它作為改善成本會計信息的工具是無可挑剔的”，但它不是一個能改善企業(yè)競爭力的工具。筆者之所以作出這種斷言在于競爭力的卓越只有通過極好地管理組織與客戶的關系才能

14、實現(xiàn)。通過一個以過程為導向的思想，基于活動的管理有利于長期決策的制定。起初，伴隨著改善內(nèi)部流程和創(chuàng)新，這個工具被認為是適當?shù)某杀静呗裕挠锰幨窃诠静捎昧瞬町惢瘧?zhàn)略的情況下表現(xiàn)出來的。(琴霍爾&拉基菲爾德-史密斯, 1998)。一方面，基于活動的管理允許有更好的成本控制；另一方面，通過促進本組織內(nèi)部的溝通，它允許有更好的行為。此外，為了能真正支持決策過程，以活動為基礎的管理必須伴隨著以客戶、溝通和對話為導向的組織文化。4. 結論從提出的問題中可以看出，把管理會計所提供的信息與實體的目標聯(lián)系起來是必要的。只有這樣，管理會計在決策過程中才能作成為有用的工具。在這方面，為了發(fā)展真正的“商業(yè)伙伴關

15、系”，管理會計和組織管理，二者都是必要的。鑒于有關改組整個企業(yè)活動的新要求，管理者提出了問題：是否由傳統(tǒng)的會計系統(tǒng)提供的信息可以成功地滿足這些要求。提供給管理人員的信息應協(xié)助他們確定將生產(chǎn)和銷售的最佳產(chǎn)品/服務組合，以及每個產(chǎn)品或服務所產(chǎn)生的利潤。產(chǎn)品或服務的多樣性，還有客戶的多樣性都增加了開展活動的復雜性。在這種情況下，它必須重新考慮整個生產(chǎn)過程并拋棄傳統(tǒng)工藝。通過價值鏈，必須放棄垂直“導向”而轉移到橫向方式。每個企業(yè)都必須被看作在一個普通的價值創(chuàng)造鏈中。價值鏈分析在確定哪些因素會導致價值提升和/或降低成本方面是至關重要的。出于這個原因，我們必須要了解整個鏈條，不僅僅是該公司所參與的那一部分

16、。 正如戰(zhàn)略管理會計方法所言，采用基于活動的成本核算系統(tǒng)是一個堅實的辦法，它同時支持實體的戰(zhàn)略決策過程。基于活動的成本核算的有效實施往往取決于行為性因素，而非技術性因素，因為整個工作人員的參與對這一進程的成功是必不可少的。失去了由管理會計提供信息的相關性并不一定由企業(yè)信息管理使用不當造成的，特別是在業(yè)務控制不當使用中。基于活動的成本核算消除了許多使成本信息與規(guī)劃和決策不相關的問題。原文出處:almasan alina carmen、grosu corina.a strategic approach of management accountingj university of oradea,

17、the journal,2009,3:736-741.a strategic approach of management accountingabstract：for a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. gradually, to the management accounting it has been added a decisional approa

18、ch aimed at influencing the behaviour of those responsible for resource management. but modern management requires new objectives of management accounting to help managers in the strategic analysis of the firm; therefore we consider that it is necessary the reconsideration of the objectives and tool

19、s of management accounting, using a strategic approach (external and prospective view) that facilitates long-term decisions and to ensures a sustainable competitive advantage.keywords: management accounting, strategy, decision making process, long-term1. introduction in the first place, accounting i

20、s a communication tool that favours communication and dialogue between the internal and external actors, which imposes a permanent education and training. this proves to be the more necessary in nowadays, when economic and social environment is in full transformation process and a rational and effic

21、ient management of the organization involves more and more controlling the information. some of the information provided by the accounting concerns particularly the relations with third parties, being transparent, published. the other part regards the companys management, the results generated by th

22、e different sectors or products, the strategy and tactics adopted by the company, being confidential. this separation of the information generates the distinction between the two accounting circuits, namely financial accounting and management accounting. to ensure the usefulness of the management ac

23、counting in the managerial process of the organization, a closeness of its objectives and tools with the entitys objectives and long-term strategy must be achieved. traditionally, the strategy is oriented towards the future, making long term decisions and involves an overview of the entity, while ac

24、counting is past oriented, for achieving short term objectives and aims at presenting the situation of the organization cut up in some controllable components.2. management accounting - concept and objectivesregarding the definition of management accounting, most specialized papers refer to the inst

25、itute of management accountants definition. this refers to management accounting as the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by management to plan, evaluate, and control within an organization and

26、 to assure appropriate use of its resources (statement on objectives of management accounting a no.1, 1981).but the latest definitions emphasize the necessity of extending the analysis to the strategic elements. in this context, jan bell et al (2004) defined management accounting as a system of meas

27、uring and providing operational and financial information that guides managerial action, motivates behaviours, and supports and creates the cultural values necessary to achieve an organizations strategic objectives. this definition reflects the authors concerns regarding the correlation of managemen

28、t accounting practices and tools with the entitys strategy. without contradicting the definition of the institute of management accounting (generally accepted), bells definition emphasizes not only the management accountants actions, but also their purpose - achieving strategic objectives.lately, th

29、e management accounting system focuses increasingly more to activities to be undertaken at all organizational levels. assessment, management and continuous improvement of these activities are critical to the success of a company. management accounting is able to add value to a business, through the

30、following five major goals (hilton, 2005: p.6):-providing information for decision making and planning, and proactively participating as part of the management team in the decision-making and planning processes; -assisting managers in directing and controlling operational activities; -motivating man

31、agers and other employees toward the organizations goal; -measuring the performance of activities,subunits,managers, and other employees within the organization; -assessing the organizationscompetitive position, and working with other managers to ensure the organizations long-run competitiveness in

32、its industry.it can be noticed from this panel of the management accounting objectives a clear orientation towards the management activity and to ongoing collaboration with it, in order to achieve the companys strategic objectives, coordinating and controlling permanently the current (daily) activit

33、ies.along with the increasing of products variety, reduction of lifecycle, the emergence of new production technologies and economic globalization, we are witnessing to the growing number of competitors in all markets, which makes that any economic advantage to be ephemeral and any bet on future ext

34、remely risky(tabr & mihail, 2004). far from playing a passive role in providing information, management accounting is involved both in strategic decisions, and current decisions faced by an entity. in fact, the role of management accounting is to make the link between strategy of the organization an

35、d current actions taken to achieve its objectives. management accounting is the one that provides financial and operational information needed by managers in order to achieve the strategic objectives of the organization (bell et al, 2004).-by nature management accounting is a measurement process; -t

36、he scope of management accounting includes financial information, such as cost, and operational information; -the purpose of management accounting is to help an organization reach its key strategic objectives. it is not meant for mandated financial and tax reporting purposes. -good management accoun

37、ting information has three attributes: -technical - it enhances the understanding of the phenomena measured and provides relevant information for strategic decisions; -behavioural - it encourages actions that are consistent with an organizations strategic objectives; -cultural - it supports and/or c

38、reates a set of shared cultural values, beliefs, and mindsets in an organization and society.although the costs computation remains an important objective of management accounting, it must be emphasized the importance of designing and developing a management accounting system oriented to achieving t

39、he strategic objectives of the organization. if until recent, the managers decisions aimed at achieving increased short term results, by maximizing profits, in detriment of the actions that generate long-term effects, in our opinion is essential to reconsider the objectives of management accounting,

40、 so that information generated by it to be useful for an organization in its efforts of creating value and ensuring long-term success.3. management accounting orientation toward the achieving strategic objectivesthe decisions that have to be made in order to ensure effective resources allocation req

41、uires a variety of information that only management accounting can make available to managers. the role of management accounting changed over time, depending on the economic context. of course, in a complex, turbulent and uncertain environment, the managers information needs are diversifying and gro

42、wing, and management accounting - as a privileged source of information for the management system - can meet these requirements, provided that permanently adapt its tools and practices to the requests of decision-makers. a costing system is used, on the one hand, for financial reporting needs (to th

43、e evaluation of balance sheet items) and, on the other hand, for the internal information needs regarding the processes improvement, in order to facilitate strategic decisions-making, and operational too. strategic cost management is a consequence of changes that currently take place and requires a

44、permanent adaptation of the tools and techniques so as to improve the strategic position of the organizations. for information provided by management accounting to be useful to managers, in order to achieve the strategic objectives of the organization, the management accounting should be designed an

45、d used so as to follow the mission and the competitive strategies of the organizations, by conducting an analysis correlated with the economic environment, costs associated with customers, competitors, etc. in the 80s the concept of strategic management accounting had generated debate in the special

46、ized literature. generally, strategic management accounting is identified with a generic approach of accounting for strategic positioning. the strategic nature of management accounting aims at its external and prospective orientation. strategic management accounting can be defined as a process of id

47、entifying, gathering, choosing and analyzing accounting data for helping the management team to make strategic decisions and to assess organizational effectiveness (hoque, 2001: p.2). normally, the development and use of strategic management accounting techniques is related to strategic issues regar

48、ding the external information needs in order to face the uncertainties of economic environment and to support strategic decisions. this external orientation may relate to competition (information regarding the competition plays a key role in achieving competitive advantage), business partners (from

49、the value chain perspective, the external information usefulness exploits the link with the suppliers and customers) and / or market (assumes the orientation toward offer of services in order to meet customer needs) (cinquini & tenucci, 2007). cravens and guilding (2001) identified 14 techniques of

50、strategic management accounting:-activity based costing/management (abc/m) - the strategic focus of this technique consists in the management of the activities through which it is possible to define actions aiming at achieving a competitive advantage; -attribute costing - consider products / service

51、s as a bundle of features that differentiate the products which costs are determined, this technique can be interpreted as an externally oriented because the attributes of services are determined according to customer requirements; -benchmarking - involves identifying the best practices and comparin

52、g the organizations performance to those practices with the goal of improvement; this technique underline the external strategic orientation toward competitors;-competitive position monitoring - aims at gathering the information on competitors regarding sales, market share, volume and unit costs; ba

53、sing on the information provided, the company is able to assess its own position relative to main competitors and, consequently, control or formulate its strategy; -competitor cost assessment - in contrast to the previous technique, competitor cost assessment concentrates uniquely on cost structures

54、 of competitors; the main criticism of this technique regards the information sources; -competitor performance appraisal based on public financial statements - a relevant source of competitors evaluation is constituted by public financial statements; todays international accounting harmonization per

55、mits a simpler comparison between companies of different countries; -customer accounting - this technique considers customers or group of customers as unit of accounting analysis and aims at appraising profit, sales or costs deriving from customers or customer segments; -integrated performance measu

56、rement - implies a definition of an integrated performance measurement system, which contains both financial and non-financial measures (balanced scorecard); -life cycle costing - aims at calculating the total cost of a product throughout its life cycle, from the design to the decline, through intro

57、duction, growth and maturity; it is a clear long term accounting perspective and market orientation; -quality costing - product quality has become a precondition to its market success; this technique classifies and monitors costs as deriving from quality prevention, appraisal, internal and external

58、failures; -strategic costing - costing systems are progressively getting into the strategic management process, which means that costing systems must explicitly consider strategy and the pursuit of long - term competitive advantage; -strategic pricing- focuses on the use of competitor information, like competitorsreactions to price changes, price elasticity, economies of scale and experience, in the pricing pro