The practical conditions of application of strategic management accounting is provided with the perfection of market mechanism and enterprise system and the spread of information technology.
在我国，随着市场机制和现代企业制度的完善以及信息技术的普及，应用战略管理会计的现实条件已经具备。
Also, other material conditions may enhance or hinder the potential of management accounting systems as technologies of discipline and production.
此外，亦有其他关键性的因素会提高或妨碍管理会计系统的潜力，如将之作为训导和生产的技术。
Also, other material conditions may enhance or hinder the potential of management accounting systems as technologies of discipline and production.
此外，亦有其他关键性的因素会提高或妨碍管理会计系统的潜力，如将之作为训导和生产的技术。
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