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

Abstract

With the advent of the digital economy era, traditional management accounting is facing great challenges. More and more attention has been paid to the role of management accounting in corporate strategy, and it has gradually evolved into a new branch of accounting, also known as "strategic management accounting". Analysis and evaluation of relative levels and trends of price, business volume, market share and cash flow. In order to study the factors that affect management accounting in the evaluation of enterprise strategy, this paper firstly constructs the enterprise strategy index system from the perspective of management accounting, then invites experts to score each index, and finally uses FAHP (Fuzzy Analytic Hierarchy Process) to calculate the weight value of each index. Quantitative and qualitative evaluation of each index set can obtain the weights of the importance of different schemes, provide a basis for selecting the best scheme, give guidance for the formulation of the company's goals in the next stage, and also have great significance for the construction of a new management accounting system.