Strategic Management Accounting (SMA) is a newly developed branch of accounting discipline in recent years. It is the product of the incorporation of enterprise strategic management and management accounting.

 
  • 戰略管理會(huì )計(Strategic Management Accounting,SMA)是近年來(lái)興起的會(huì )計學(xué)領(lǐng)域的新內容,是企業(yè)戰略管理與管理會(huì )計相結合的產(chǎn)物。
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