本文選題：戰(zhàn)略管理會計 + 戰(zhàn)略管理會計方法��； 參考：《中國科學(xué)技術(shù)大學(xué)》2016年碩士論文

【摘要】：戰(zhàn)略管理會計顛覆傳統(tǒng)會計,成為管理會計的前沿。近年相關(guān)研究蓬勃發(fā)展,情境研究空間很大。中國理論研究多而結(jié)合企業(yè)實際的研究少；日本案例豐富而整體數(shù)據(jù)匱乏；戰(zhàn)略管理會計方法要真正與戰(zhàn)略進(jìn)行匹配的呼聲高漲。為了解兩國戰(zhàn)略管理方法的運(yùn)用情況及方法與總體戰(zhàn)略的關(guān)系,展開如下調(diào)查。首先通過文獻(xiàn)研究法發(fā)現(xiàn),20余種戰(zhàn)略管理會計方法中只有9種在我國學(xué)術(shù)界得到認(rèn)可和關(guān)注�；趪檫@9種方法被分為成本、競爭和績效三類,基于前人研究企業(yè)總體戰(zhàn)略類型被分為防御者、分析者、探索者三類。在此基礎(chǔ)上的實證研究分別收集了105家和121家制造業(yè)上市公司中業(yè)績領(lǐng)先的中日企業(yè)的數(shù)據(jù)。發(fā)現(xiàn)除作業(yè)成本法外,日企對其他方法的運(yùn)用程度均顯著高于中國,公司業(yè)績和成熟度也在中國之上�？傮w上,日本的戰(zhàn)略管理會計實踐領(lǐng)先世界,中國尚處于初級階段。中國樣本內(nèi),防御者對成本類方法的使用程度高于分析者,分析者高于探索者。中日樣本內(nèi),探索者對競爭類和績效類方法的使用程度高于分析者,分析者高于防御者。兩國分析者使用程度最高的三種方法是目標(biāo)成本計算,基于公開財報的競爭對手分析和競爭地位監(jiān)督；兩國探索者使用程度最高的三種方法中都包含基于公開財報的競爭對手分析和全面質(zhì)量管理；而兩國的防御者差異較大。中國的防御者偏好成本類方法,但從投資回報率來看該匹配不是最佳選擇。日本的防御者使用程度最高的方法是競爭地位監(jiān)督,標(biāo)桿管理和全面質(zhì)量管理,這樣的匹配帶來了較高回報率。在實證研究基礎(chǔ)上對J電子股份有限公司進(jìn)行了案例訪問。了解了基于公開財務(wù)報表的競爭對手分析,競爭地位監(jiān)督,標(biāo)桿管理和全面質(zhì)量管理這四種成功運(yùn)用的方法的實施要點。公司戰(zhàn)略變革前屬于防御者,運(yùn)用成本類方法,變革后屬于探索者,運(yùn)用競爭類和績效類方法,與實證結(jié)果吻合。訪問也發(fā)現(xiàn)總體戰(zhàn)略目標(biāo)確實是影響戰(zhàn)略管理會計方法選擇的因素之一,而戰(zhàn)略管理會計方法又反過來促進(jìn)了戰(zhàn)略變革。公司為實施戰(zhàn)略管理會計制定了相應(yīng)流程體系,幫助其運(yùn)用的同時也使方法選擇出現(xiàn)了路徑依賴,反過來導(dǎo)致戰(zhàn)略調(diào)整的滯后。研究順應(yīng)了戰(zhàn)略管理會計的學(xué)術(shù)需求,提出了基于國情的方法體系和分類標(biāo)準(zhǔn),加入了新的情境因素,補(bǔ)充了重要的新數(shù)據(jù),討論了具有經(jīng)濟(jì)實力的企業(yè)的總體戰(zhàn)略類型和戰(zhàn)略管理會計方法的匹配傾向及對應(yīng)效果,使我國更多企業(yè)在運(yùn)用戰(zhàn)略管理會計方法時有據(jù)可依。另外兩國對比研究有助發(fā)現(xiàn)我國戰(zhàn)略管理會計方法運(yùn)用程度的不足及方法和總體戰(zhàn)略類型匹配的缺陷。
[Abstract]:Strategic management accounting subverts traditional accounting and becomes the frontier of management accounting. In recent years, the related research is booming, the situation research space is very big. There are many theoretical studies in China but few in combination with enterprise practice; there are abundant cases in Japan and lack of overall data; the voice that strategic management accounting methods should truly match with strategy is high. In order to understand the application of strategic management methods and the relationship between them and the overall strategy, the following investigation is carried out. Firstly, through literature research, it is found that only 9 out of more than 20 kinds of strategic management accounting methods have been recognized and paid attention to in the academic circles of our country. The nine methods are divided into three categories: cost, competition and performance. Based on the previous studies, the overall strategic types of enterprises are divided into three categories: defenders, analysts and explorers. On this basis, the empirical study collected 105 and 121 listed manufacturing companies in the performance of the leading Chinese and Japanese companies data. With the exception of activity-based costing, the degree of application of other methods by Japanese enterprises is significantly higher than that in China, and the performance and maturity of Japanese enterprises are also higher than that of China. Overall, Japan's strategic management accounting practices lead the world, China is still in its infancy. In Chinese samples, the use of cost-based methods by defenders is higher than that by analysts and explorers. In the Chinese and Japanese samples, the explorers use more competitive and performance methods than the analysts, and the analysts are higher than the defenders. The top three methods used by analysts in the two countries are target cost calculation, competitor analysis based on open financial statements and competitive position supervision. The three methods most used by explorers in both countries include competitor analysis and total quality management (TQM) based on open financial statements, while the defenses of the two countries differ greatly. Chinese defenders prefer cost-based methods, but the match is not the best choice in terms of ROI. Japan's defenses use the most sophisticated methods of competitive position monitoring, benchmarking and total quality management, a match that yields higher returns. On the basis of empirical research, a case study of J Electronic Co., Ltd. was carried out. The key points of the successful application of the four successful methods of competitor analysis, competitive position supervision, benchmarking management and total quality management based on open financial statements are understood. Before the change of company strategy, it belongs to the defender, uses the cost method, and after the change belongs to the seeker, and applies the method of competition and performance, which coincides with the empirical results. It is also found that the overall strategic objective is indeed one of the factors that influence the selection of strategic management accounting methods, which in turn promote the strategic change. The company formulates the corresponding process system for the implementation of strategic management accounting, helps it to use it, and at the same time makes the method choice appear path dependence, which in turn leads to the lag of strategic adjustment. The research conforms to the academic demand of strategic management accounting, puts forward the method system and classification standard based on national conditions, adds new situational factors, and complements important new data. This paper discusses the overall strategic types of enterprises with economic strength and the matching tendency and corresponding effects of strategic management accounting methods, which makes more and more enterprises in our country have evidence to rely on when applying strategic management accounting methods. The comparative study between the two countries is helpful to find out the deficiency of the application of strategic management accounting method in China and the defect of matching the method with the overall strategy type.
【學(xué)位授予單位】：中國科學(xué)技術(shù)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F234.3

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