Application and Research of Enterprise Strategic Management Based on FAHP Model in Management Accounting
نویسندگان
چکیده
With the advent of digital economy era, traditional management accounting is facing great challenges. More and more attention has been paid to role in corporate strategy, it gradually evolved into a new branch accounting, also known as "strategic accounting". Analysis evaluation relative levels trends price, business volume, market share cash flow. In order study factors that affect enterprise this paper firstly constructs strategy index system from perspective then invites experts score each index, finally uses FAHP (Fuzzy Analytic Hierarchy Process) calculate weight value index. Quantitative qualitative set can obtain weights importance different schemes, provide basis for selecting best scheme, give guidance formulation company's goals next stage, have significance construction system.
منابع مشابه
Strategic Management of the Innovative Activity of the Enterprise
Effective innovative activity of enterprises with the dynamic economic development is possible under the conditions of timely implementation of innovative projects that satisfy and meet the requirements of the external and internal environment and contribute to building up their own potential with the orientation of the enterprise activity on the long-term prospect of development. This contribu...
متن کاملUtilizing Strategic Management Accounting Techniques in Iranian Firms
The main objective of this article is to describe and explain the utilization of Strategic Management Accounting Techniques (SMATs) in Iranian various firms. For this, a survey was carried out using questionnaires provided for the seventy-five Chief Executive Officers in productive and services firms. Data gathered from respondents about the usage rate of SMATs based on the five-point Likert sc...
متن کاملStrategic Management Accounting and Control
This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis and profit-linked performance measurement models. It shows two multi-period, multi-product models (Banker, Chang and Majumdar 1993; Banker and Johnston 1989) are specified, can be related to Port...
متن کاملDesign of Strategic Management Model in Technical and Vocational Training
The present research aims to design strategic management model in technical and vocational training. The research has qualitative design and for data analysis and classification, thematic Analysis Method (Thematic Network) was applied. The statistical population of the study consisted of experts of the Iran Technical and Vocational Training Organization. The number of 13 participants were selec...
متن کاملStrategic Management Accounting – a Messiah for Management Accounting?
When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a messiah for the discipline of accounting. Ne...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: BCP business & management
سال: 2022
ISSN: ['2692-6156']
DOI: https://doi.org/10.54691/bcpbm.v34i.3031