摘要
价值链会计研究国外主要体现在管理会计的文献中,从企业内部价值链的角度研究产品属性成本形成了成本管理会计分析的工具,从企业纵向价值链的角度研究满足顾客价值需求的成本形成了战略管理会计分析的工具;国内可分为价值链会计理论框架和价值链会计管理框架的研究。价值链思想在国内外会计实务中的研究文献较少。本文认为,应构建完整的、指导实践的价值链会计理论体系;从内部价值链的角度研究价值链会计如何提供企业价值增值的信息,服务于企业价值管理决策;加强价值链会计实务研究。
The value chain used in accounting theory reflects in management accounting in foreign countries: Studying the cost of product attributes from enterprise internal value chain forms cost management accounting analysis tools, Studying the cost of custom value demand from enterprise vertical value chain forms strategic management accounting analysis tools; The value chain used in accounting theory is divided into value chain accounting theory framework and value chain accounting management framework in china. There is little literature about the value chain used in accounting practice. We should set up complete theory system of value chain accounting to guide practice, study how value chain accounting provides enterprise' value-added information from internal value chain to service enterprise value management decision, and strengthen practice research of value chain accounting, especially the case study.
出处
《财会通讯（下）》
2012年第12期13-16,161,共4页
Communication of Finance and Accounting
关键词
价值链
价值链会计
Value chain Value chain accounting Literature review
