[Ⅱ. 一般硏究論文] 전략경영과 관리회계와의 관련성 연구

• 영문명: A Study on the Relatedness of Strategic Management and Managerial Accounting
• 발행기관: 한국전통상학회
• 저자명: 박대규(Park Dae-Kyu)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제17집 제1호, 113~145쪽, 전체 33쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2003.06.01

영문 초록

Strategic management is an essential decision making which can make and maintain competitive advantage. This is a modern concept which takes an important part in management. Therefore, decision maker should perceive the need of establishing suitable strategy. In general, decision maker usually perform decision making according to various strategic thoughts. In relation to this, strategic planning requires managerial accounting. Now managerial method needs to be established in its theoretical background and related with strategic management and managerial accounting. That is, the relationship between strategic management and managerial accounting made its appearance under the necessity of our times. The performance of strategic management should be done with its focus on the role of managerial accounting. Considering the characteristics of this area of study that emphasize practical use, researches on the relationship with strategic managerial accounting are required. Managerial accounting will contribute to strategic comparative analysis and carrying out the policy in real situation.

목차

I. 서 론

Ⅱ. 전략경영에 관련된 관리회계론의 발전

Ⅲ. 전략경영과 관리회계와의 관계

Ⅳ. 전략적 코스트관리와 전략경영

Ⅳ. 결 론

참고문헌

ABSTRACT