Application Research and Analysis of Management Accounting in Enterprise Strategy Based on FAHP Model

DOI

10.2991/aebmr.k.220502.003How to use a DOI?

Keywords

Management Accounting; Enterprise Strategy; Index System; Fuzzy Analytic Hierarchy Process

Abstract

On the basis of summarizing the previous research directions and results of management accounting, and referring to some literature, this paper designs an index system for the application research of management accounting in enterprise strategy, which includes the first-level evaluation indexes, including enterprise management, enterprise development, value creation and core competitiveness, and 16 second-level evaluation indexes including operation management, risk management, competition and cooperation strategy. Through the fuzzy analytic hierarchy process, combined with an expert scoring method to determine the primary and secondary index weight, analyze and discuss the influence of each index in enterprise strategy. The results show that the proportion of core competitiveness and enterprise development is the largest, which are 26.57 % and 26.07 %, respectively. Enterprises need to focus on strategic decisions. The system is practical and feasible for enterprise strategy and has certain practical significance for enterprise management.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Xuan Deng
PY  - 2022
DA  - 2022/05/16
TI  - Application Research and Analysis of Management Accounting in Enterprise Strategy Based on FAHP Model
BT  - Proceedings of the 2022 International Conference on Urban Planning and Regional Economy（UPRE 2022）
PB  - Atlantis Press
SP  - 8
EP  - 14
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220502.003
DO  - 10.2991/aebmr.k.220502.003
ID  - Deng2022
ER  -