摘要
文章基于供应链的管理会计工具整合运用的研究,以"链"为导向,突破企业边界,对企业管理的有效性和管理会计理论的丰富性具有参考意义。基于问卷调查的数据,文章利用因子分析法并构建结构方程模型,探究管理会计工具的整合运用能否提高企业绩效并明确竞争优势在其影响中的路径作用。研究发现:管理会计工具在供应链上的整合能够显著提升企业绩效;管理会计工具整合运用通过竞争优势三个维度(产品与柔性、递送有效性、质量与研发),影响企业绩效的提升,其中管理会计工具整合通过提升产品和柔性,对企业绩效的提升最高。
This paper,based on the integrated application of management accounting tools,is guided by the“chain”and breaks through the boundary of enterprises.which has reference significance for the effectiveness of enterprise management and the richness of management accounting theory.Based on the questionnaire data,the paper,applying the factor analysis and building the structural equation model,explores whether the integrated application of management accounting tools can improve corporate performance and clarify the path role of competitive advantages in its influence.The study finds that:The in.tegration of management accounting tools in the supply chain can significantly improve corporate performance;The integrated application of management accounting tools affects the improvement of corporate performance through three dimensions of competitive advantages(product and flexibility,delivery effectiveness,quality and R&D).Among them,the integrated applica.tion of management accounting tools enhances corporate performance the most by improving product and flexibility.
作者
钟芳
王满
周鹏
ZHONG Fang;WANG Man;ZHOU Peng(Accounting School,Dongbei University of Finance&Economics,Dalian 116025,China;China Internal Control Research Centre,Dongbei University of Finance&Economics,Dalian 116025,China)
出处
《华东经济管理》
CSSCI
北大核心
2019年第1期145-153,共9页
East China Economic Management
基金
国家社会科学基金项目(15BGL058)
关键词
管理会计工具整合运用
企业绩效
供应链
竞争优势
integrated application of management accounting tool
corporate performance
supply chain
competitive advantage
