The role of management accounting in enterprise strategic decision-making: a perspective based on financial data analysis
管理会计在企业战略决策中的作用：基于财务数据分析的视角

摘要

随着企业竞争环境的日益复杂，战略决策的科学性和精确性成为企业成功的关键因素之一。管理会计作为一种通过财务数据分析支持决策的工具，在企业战略规划和执行过程中扮演着至关重要的角色。本文从财务数据分析的视角出发，探讨了管理会计在企业战略决策中的多维度作用。首先，分析了管理会计如何通过成本管理、预算控制、财务预测等手段为企业决策提供精确的财务信息支持；其次，阐述了管理会计如何通过绩效评价与战略目标的对接，促进企业战略目标的实现；最后，探讨了管理会计在战略决策中如何帮助企业应对外部环境变化、优化资源配置以及提高决策效率。通过对相关文献的回顾与实证分析，本文总结了管理会计在不同战略决策阶段的作用机制，并提出了在现代企业管理中，如何有效利用财务数据分析提升战略决策质量的建议。

Abstract

As the business competition environment becomes increasingly complex, the scientificity and accuracy of strategic decision-making have become one of the key factors for the success of enterprises. Management accounting, as a tool that supports decision-making through financial data analysis, plays a crucial role in the strategic planning and execution of enterprises. This paper, from the perspective of financial data analysis, explores the multi-dimensional roles of management accounting in enterprise strategic decision-making. Firstly, it analyzes how management accounting provides precise financial information support for enterprise decision-making through cost management, budget control, financial forecasting, etc. Secondly, it elaborates on how management accounting promotes the realization of enterprise strategic goals by aligning performance evaluation with strategic objectives. Finally, it discusses how management accounting helps enterprises respond to external environmental changes, optimize resource allocation, and improve decision-making efficiency in strategic decision-making. Through a review of relevant literature and empirical analysis, this paper summarizes the mechanism of management accounting's role in different stages of strategic decision-making and proposes suggestions on how to effectively utilize financial data analysis to enhance the quality of strategic decision-making in modern enterprise management.