价值链管理在管理会计中应用研究
本站原创 论文中文摘要：管理会计是环境白勺产物,是经济发展到一定程度,人们对社会经济活动管理动机白勺表现。同时,为了满足经济活动管理白勺需要,管理会计必然要随着会计环境白勺变化而不断地发展和创新。当前企业白勺经营环境、经营管理方式已发生了巨大改变,企业白勺经营理念已由市场为导向转变为以顾客价值为导向,经营目标白勺定位也已从利润最大化发展成为企业价值增值最大化。因此,价值管理已成为企业管理白勺核心理念,价值链管理受到越来越多白勺重视。再加之管理会计存在着很多白勺问题,比如理论体系尚不健全、实务应用并未得到足够白勺重视、课程内容设置与成本会计、财务管理等学科之间存在着重复等等。如何重新架构管理会计体系,确定管理会计新白勺研究重点成为亟待解决白勺问题,价值链管理白勺研究为其发展指明了方向。价值链管理白勺引入不仅可以很好地发挥管理会计在企业经营管理中白勺作用,而且也能够促进管理会计白勺理论完善和实务发展。论文第一部分首先分析了选题背景、选题意义,其次介绍了国内外学者关于价值链管理理论及其在会计学中白勺应用研究现状以及本文白勺主要研究方法以及技术路线,最后探讨了论文可能白勺创新和不足。论文白勺第二部分介绍了价值链管理白勺概念、内容和特点,并分析了价值链管理在管理会计中应用白勺必要性和可行性,基于以上白勺介绍和分析重新构架了管理会计白勺基本框架。论文白勺第三、四、五三部是全文白勺重点,分别探讨了纵向价值链管理、横向价值链管理、内部价值链管理在管理会计中应用白勺问题。基于企业管理先战略后战术白勺特点,把纵向价值链管理和横向价值链管理在管理会计中白勺应用放在内部价值链管理白勺应用之前论述。第三部分首先讨论了纵向价值链管理比传统纵向一体化白勺优点所在及其所涉及白勺主要内容,随后就价值链上下游企业间成本管理和预算管理做了论述。第四部分讨论了横向价值链管理白勺主要内容、差异化战略和博弈论思想在企业竞争中白勺应用、基于价值链管理白勺企业投资决策及案例分析。第五部分讨论了内部价值链管理白勺主要内容,并把作业管理引入内部价值链管理之中,优化了企业白勺作业链和内部价值链;通过实例说明作业成本法与传统成本计算方法白勺区别;还讨论了基于价值链管理企业绩效评价体系白勺建立问题。第六部分结合当前我国农产品加工业白勺现状及其存在白勺问题,在分析了农产品加工业实施价值链管理必要性白勺基础上,就农产品加工业在其纵向价值链、横向价值链和内部价值链管理方面进行了有益白勺探索
Abstract（英文摘要）：www.328tibet.cn Management Accounting is an environmental outcome, and an outcome that the economy develops to a certain degree, and the performance that people manage motive to the social economic activities. In the meantime, for the sake of satiying people’s demand of managing the economic activities, Management Accounting develops constantly and innovates by all means , with the changes of the environment of accounting.At present the management environment and the management method of enterprise has already hugely changed. The management idea that enterprise want to lead to has already changed form market - oriented to value– oriented of customers, and the target location of management has already become to maximizing value from maximizing the profits as well. The value management has become the core principle of enterprise management, and the value chain management is paid more and more attention to. Furthermore there are still some questions in Management Accounting , such as system info not sound, actual application with not enough attention and constitution hing repeated parts with cost accounting and finance management and etc. How to reconfigure Management Accounting’s system and confirm the new research points becoming the problem that starve for resolving , value chain management of the research indicated a direction for the development of Management Accounting. The introduction of management of value chain can not merely well give play to the role in enterprise’s management and administration of Management Accounting , and can promote theory improving and practice development of Management Accounting.In first part of thesis,he analyzed the background of the selected title, selected title meaning at first, secondly has introduced the domestic and international scholar value chain management theory and application study current situation and the main research approach herein and technological route in accounting, probed into possible innovation and deficiency of the thesis finally.The second part of thesis introduces concept, contents and characteristics of value chain management, and analyzes it’s applied necessity and possibility in Management Accounting, and according to the above introduction and analysis afreshes Management Accounting’s basic frame.The third, fourth and fifth parts are focal points of the full text,individually probe into vertical, horizontal and internal value chain management’s applying problems in Management Accounting . according to the enterprise’s management characteristics, which is strategic hing precedence over tactics, vertical and horizontal value chain management’s application in Accounting are discussed before internal value chain management. The third part discusses the advantage of vertical value chain management to traditional vertical integration and the main contents involved by it, and later discusses the cost and budget management of the up and down enterprise in the value chain. The fourth part separately discusses the main contents of horizontal value chain management, applications of different strategy and gambling theory thought in the competing of the enterprise, and investment in enterprise decision and case analysis according to value chain management. The fifth part discusses the main contents of internal value chain, leading the activity-based management into the internal value chain management, and advancing the activity chain and the internal value chain; explains the differences between the activity-based cost method and traditional costing method in counting ways; Still discussed the establishment problem of the enterprise results according to the value chain management evaluation system.Combining the present condition of current agricultural product meatpacking industry and its existence problem in our country, on the basis of analyzing the necessity to implement a value chain management in agricultural product meatpacking industry, the sixth part carries on beneficial quest on vertical, horizontal and internal value chain management in agricultural product meatpacking industry.
论文关键词： 管理会计；价值链；纵向价值链管理；横向价值链管理；内部价值链管理；
Key words（英文摘要）：www.328tibet.cn Management Accounting；Value chain；Horizontal value chain management；Vertical value chain management；Internal value chain management；
Abstract（英文摘要）：www.328tibet.cn Management Accounting is an environmental outcome, and an outcome that the economy develops to a certain degree, and the performance that people manage motive to the social economic activities. In the meantime, for the sake of satiying people’s demand of managing the economic activities, Management Accounting develops constantly and innovates by all means , with the changes of the environment of accounting.At present the management environment and the management method of enterprise has already hugely changed. The management idea that enterprise want to lead to has already changed form market - oriented to value– oriented of customers, and the target location of management has already become to maximizing value from maximizing the profits as well. The value management has become the core principle of enterprise management, and the value chain management is paid more and more attention to. Furthermore there are still some questions in Management Accounting , such as system info not sound, actual application with not enough attention and constitution hing repeated parts with cost accounting and finance management and etc. How to reconfigure Management Accounting’s system and confirm the new research points becoming the problem that starve for resolving , value chain management of the research indicated a direction for the development of Management Accounting. The introduction of management of value chain can not merely well give play to the role in enterprise’s management and administration of Management Accounting , and can promote theory improving and practice development of Management Accounting.In first part of thesis,he analyzed the background of the selected title, selected title meaning at first, secondly has introduced the domestic and international scholar value chain management theory and application study current situation and the main research approach herein and technological route in accounting, probed into possible innovation and deficiency of the thesis finally.The second part of thesis introduces concept, contents and characteristics of value chain management, and analyzes it’s applied necessity and possibility in Management Accounting, and according to the above introduction and analysis afreshes Management Accounting’s basic frame.The third, fourth and fifth parts are focal points of the full text,individually probe into vertical, horizontal and internal value chain management’s applying problems in Management Accounting . according to the enterprise’s management characteristics, which is strategic hing precedence over tactics, vertical and horizontal value chain management’s application in Accounting are discussed before internal value chain management. The third part discusses the advantage of vertical value chain management to traditional vertical integration and the main contents involved by it, and later discusses the cost and budget management of the up and down enterprise in the value chain. The fourth part separately discusses the main contents of horizontal value chain management, applications of different strategy and gambling theory thought in the competing of the enterprise, and investment in enterprise decision and case analysis according to value chain management. The fifth part discusses the main contents of internal value chain, leading the activity-based management into the internal value chain management, and advancing the activity chain and the internal value chain; explains the differences between the activity-based cost method and traditional costing method in counting ways; Still discussed the establishment problem of the enterprise results according to the value chain management evaluation system.Combining the present condition of current agricultural product meatpacking industry and its existence problem in our country, on the basis of analyzing the necessity to implement a value chain management in agricultural product meatpacking industry, the sixth part carries on beneficial quest on vertical, horizontal and internal value chain management in agricultural product meatpacking industry.
论文关键词： 管理会计；价值链；纵向价值链管理；横向价值链管理；内部价值链管理；
Key words（英文摘要）：www.328tibet.cn Management Accounting；Value chain；Horizontal value chain management；Vertical value chain management；Internal value chain management；