This paper refers to the concept of group strategic management accounting and strategic cost accounting, analyzes the problems of enterprises in depth to increase their ability to adapt to the society, and to make the enterprises be invincible in an increasingly competitive environment.%本文参考了集团战略管理会计及战略成本会计的概念,对企业中存在的问题进行了深入的分析,从而提高企业的适应能力,使企业在日渐激烈的竞争环境中,立于不败之地。
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