摘 要
随着全球经济环境的复杂化和企业竞争的加剧，管理会计作为支持企业战略决策的重要工具，其作用日益凸显。本研究旨在探讨管理会计在企业战略决策中的具体应用及其价值创造机制，以期为企业提升决策效率和竞争优势提供理论与实践指导。研究基于现代管理会计理论框架，结合案例分析和问卷调查方法，选取了多个行业内的典型企业进行深入研究。通过对数据的定量与定性分析，发现管理会计通过成本控制、预算管理、绩效评估及风险预警等核心功能，能够有效支持企业战略目标的制定与实施。此外，研究还揭示了数字化技术对管理会计功能拓展的推动作用，特别是在大数据分析和人工智能领域的应用，显著提升了管理会计的信息处理能力和决策支持水平。本研究的创新点在于将传统管理会计理论与新兴技术相结合，提出了适应数字经济时代的企业管理会计应用模式，并构建了相应的评价指标体系。研究表明，管理会计不仅是财务信息的加工者，更是企业战略决策的核心参与者，其功能的充分发挥需要企业管理层的支持以及信息技术的深度融合。研究成果为企业优化管理会计体系、提升战略决策能力提供了重要参考，同时为管理会计理论的发展注入了新的视角和内容。关 键 词：管理会计，战略决策，数字化技术，价值创造，评价指标体系
Application of Management Accounting in Corporate Strategic Decision-Making
ABSTRACT
With the increasing complexity of the global economic environment and the intensification of corporate competition, management accounting, as a critical tool for supporting strategic decision-making in enterprises, has become increasingly prominent. This study aims to explore the specific applications of management accounting in corporate strategic decision-making and its value creation mechanism, thereby providing theoretical and practical guidance for enhancing decision-making efficiency and competitive advantage. Based on the modern management accounting theory fr amework, this research combines case analysis with questionnaire surveys, selecting typical enterprises from multiple industries for in-depth investigation. Through both quantitative and qualitative analyses of the data, it is found that management accounting effectively supports the formulation and implementation of corporate strategic goals via its core functions, including cost control, budget management, performance evaluation, and risk warning. Furthermore, the study reveals the promoting role of digital technologies in expanding the functionality of management accounting, particularly in the fields of big data analytics and artificial intelligence, which have significantly improved the information processing capabilities and decision-support levels of management accounting. The innovation of this study lies in integrating traditional management accounting theories with emerging technologies, proposing an application model for enterprise management accounting adapted to the digital economy era, and constructing a corresponding evaluation indicator system. The findings indicate that management accounting is not merely a processor of financial information but also a core participant in corporate strategic decision-making, whose full potential can only be realized with the support of enterprise management and the deep integration of information technology. This research provides significant references for enterprises to optimize their management accounting systems and enhance their strategic decision-making capabilities, while also contributing new perspectives and content to the development of management accounting theory.
KEY WORDS：Management Accounting, Strategic Decision, Digital Technology, Value Creation, Evaluation Index System
目 录
第1章 绪论 2
1.1 管理会计与企业战略决策的背景分析 2
1.2 研究管理会计在战略决策中应用的意义 2
1.3 国内外研究现状与发展趋势 3
1.4 本文研究方法与创新点 3
第2章 管理会计在战略决策中的理论基础 4
2.1 管理会计的核心概念与功能 4
2.2 战略决策的基本框架与流程 4
2.3 管理会计与战略决策的关联性分析 5
2.4 关键理论模型及其应用价值 5
2.5 理论对实践的指导意义 6
第3章 管理会计工具在战略决策中的应用分析 8
3.1 预算管理在战略规划中的作用 8
3.2 成本控制对企业竞争力的影响 8
3.3 业绩评价体系的战略导向功能 9
3.4 资源配置优化的管理会计方法 9
3.5 数据驱动决策的支持机制 10
第4章 管理会计在企业战略决策中的案例研究 12
4.1 案例选择与研究方法设计 12
4.2 管理会计在企业战略转型中的应用 12
4.3 管理会计支持市场拓展的实践分析 13
4.4 管理会计促进内部效率提升的案例探讨 13
4.5 案例总结与经验启示 14
结 论 16
参考文献 17
致 谢 18
