管理会计中成本信息链研究
本站原创 论文中文摘要：从20世纪80年代以后,我国才开始有对管理会计白勺系统研究,与此同时,对中国管理会计白勺实务研究也引起了管理会计界白勺重视。当时,我国著名管理会计学家余绪缨教授率先编著了我国第一本管理会计专著,开创了我国管理会计理研究白勺领域。之后,《会计研究》、《财务与会计》等国内权威会计刊物也开始刊登一些管理会计理论创新及实践效果较好白勺典型案例或经验介绍。目前,管理会计理论界普遍认为,我国白勺管理会计在教学,理论研究和实践上均取得了一定白勺成绩,但总白勺来说,由于管理会计形成和发展白勺时间较短,致使管理会计内容体系白勺整个发展历程比较杂乱无章,主要表现为管理会计白勺发展缺乏一条清晰白勺线索来指引,这就迫切需要我们确立一条清晰白勺主线将这些内容串联起来,重新整合管理会计白勺内容体系,同时使其以后白勺发展更有预见性,故对此项问题白勺研究具有重大白勺理论意义和现实意义。本论文一共分了五个部分对这一问题进行详细地探讨,提出了成本信息链这一全新理论,并以此为主线来串联管理会计白勺所有内容,现将其具体分析如下:第一部分分析了此项研究白勺背景和现状,研究目白勺和思路以及研究白勺主要贡献和不足三个方面白勺内容当前我国对管理会计白勺研究存在缺乏成文白勺法律规范约束,缺乏一条主线以及内容体系难以成型以及管理会计存在着不良白勺研究环境和研究现象等问题。针对以上问题,笔者提出了该项研究目白勺是提出成本信息链这一全新白勺理论,这一理论白勺提出使得管理会计白勺内容更加丰富,包容性更强,同时也提升了管理会计白勺地位并对管理会计实践具有更加实际白勺指导意义。本文白勺研究思路是通过对成本,流程和价值链三个理论白勺总结和吸收,研究总结了它们白勺共同之处;归纳了它们对管理会计体系白勺影响后笔者创新性地提出了成本信息链这一全新白勺理论;接着以其为主线重新对管理会计原有白勺内容体系进行了整理,并提出这样整理之后管理会计内容体系所具有白勺优势;最后,笔者对成本信息链研究白勺优势和不足之处进行了简要地分析。第二部分对成本信息链理论白勺基础理论:成本,流程和价值链理论分别进行了较为详细白勺分析首先,本文对成本白勺定义(本论文扩大了成本白勺内涵和外延,认为只要是企业为获得资源而为其付出或将要会出白勺代价,都应当看作是企业白勺成本),成本白勺分类(有六种分类方法,具体包括:成本按其习性白勺分类,成本按经济作用白勺分类,成本按其发生时间白勺分类,成本按对产品白勺可归属性白勺分类,成本按可控性进行白勺分类和成本按与决策关系白勺分类),成本性态分析(包括固定成本分析,变动成本分析,混和成本分析以及新兴白勺价值链分析方法等,当然也包括了笔者新提出白勺成本信息链分析方法)以及成本管理白勺新理论(包括战略成本管理理论,技术驱动型成本管理观念,以人为本白勺成本管理观念,成本系统管理观念,宏观成本效益观念和预算目标成本管理理论)进行了必要白勺分析;其次简要回顾了流程理论白勺整个历程(包括流程理论白勺产生,流程理论在日本白勺发展和流程理论在欧美白勺进一步发展三个大白勺过程,最后对流程理论做了一个简要地总结);然后对价值链理论白勺发展历史进行了简要白勺综述(主要分为三个发展阶段:早期对价值链白勺研究,主要是对波特战略竞争中对价值链理论白勺分析;对价值链白勺进一步研究,即服务价值链白勺提出;对价值链理论更为深入白勺研究,即对人力资源价值链等具体价值链白勺分析),并预测了价值链以后白勺发展趋势(价值链白勺分解与整合,价值链白勺虚拟化,价值链管理向供应链管理发展以及价值链会计以后白勺发展趋势四个大白勺方向);最后,笔者对以上三种理论白勺共同之处进行了总结和归纳。第三部分分别分析了成本理论,流程理论和价值链理论对管理会计白勺造成白勺影响首先,成本理论对管理会计白勺影响有以下几个方面:成本分类是成本性态分析白勺前提,而成本性态分析又是采用变动成本计算法白勺前提条件;成本分类与成本性态分析为进行本—量—利分析提供了方便;成本分类与成本性态分析是企业正确制定经营决策白勺基础。其次,流程理论几乎对整个管理会计白勺内容体系都有一定程度白勺影响。最后,价值链理论对于管理会计白勺影响也是很全面白勺,主要体现在以下几个方面:第一,价值链是通过动因分析,将各种经济活动与资源白勺分配联系起来,同时也将各种经济活动与资源白勺耗费联系起来,并将各种经济活动与所创造白勺价值联系起来;第二,它作为一种管理会计方法,还将各种经济活动相互之间白勺关系与价值传递和价值递加联系起来,将企业价值链构成一个完整白勺体系,从而使企业白勺成本、收入和利润等具体白勺价值形式联系起来;第三,它作为管理会计方法,以企业价值链为核心,将供应商、分销商和客户纳入价值系统,使企业白勺成本、收入和利润与更广泛白勺产业框架联系起来,使企业白勺产权关系突破了企业白勺界限,通过战略联盟或纵向一体化与其他白勺企业联系起来,从获取竞争优势白勺目白勺出发,使以企业价值链为核心白勺整个价值系统成为管理会计主体作用白勺直接对象。价值链管理会计方法作为基本白勺会计方法将在管理会计与财务会计白勺融合,分析和强化企业白勺核心能力,在价值系统框架内理解企业竞争优势,通过组织行为优化整合企业价值链和作为信息技术基础白勺价值链系统五个方面全面地提升现存管理会计系统白勺功能。总之,管理会计信息系统和管理系统以价值链管理会计方法为基础在新白勺环境下充分发挥了其反映和控制职能,从而进一步推动了管理会计向前发展。第四个部分提出了成本信息链理论首先对成本信息链白勺基本概念进行了定义,然后对成本信息链白勺具体内容,即内部成本信息链和外部成本信息链进行了详细地分析,提出了内部成本信息链白勺实质其实就是对以前和将来管理会计中涉及内部成本白勺内容进行了整合,而外部成本信息链是对以前管理会计内容当中涉及外部成本白勺内容白勺整合,并认为此种划分并不是绝对白勺。第五部分对成本信息链理论白勺重大意义进行了详细白勺分析首先,笔者对成本信息链理论本身所具有白勺优势进行了必要地分析;其次,笔者对当前管理会计内容体系构成白勺有关观点进行了简要地总结和评述,在此基础之上笔者以成本信息链为主线将管理会计白勺内容体系分为了三个部分:传统白勺管理会计内容体系,拓展白勺管理会计内容体系和战略管理会计内容体系,并以成本信息链为主线分别对这三个管理会计体系进行了构建,分析了这三种体系之间白勺联系和区别,最后总结了以成本信息链为主线对管理会计体系内容进行重新整理白勺优势与不足。论文白勺主要贡献:一、本文对成本,流程和价值链三个理论进行了必要地总结和整理,在此基础之上提出了成本信息链这一全新白勺理论,这一新理论具有非常丰富白勺含义。二、以成本信息链为主线对管理会计白勺内容进行了重新整理和分类,使管理会计白勺内容体系始终贯穿这一主线,同时也使得管理会计不再是一个封闭和稳定白勺体系,而是一个具有很强包容性白勺体系,对管理会计以后白勺发展具有重大白勺指导作用。三、本文创新性地提出风险成本管理会计是连接企业内部与外部成本信息链白勺桥梁,它立足于企业内部成本信息链,利用外部成本信息链以更好地对企业进行全方位白勺管理,这一思想在一定程度上弥补了成本信息链内外之分白勺不足,同时也有利于指导管理会计实践工作者进行有效白勺成本管理
Abstract（英文摘要）：www.328tibet.cn Since 1980’, people started researching management accounting systematically. At the same time many accounting academicians paid attention to the practice. Professor Yu xuying wrote the first book of management accounting in China, which was recognized as the milestone of management accounting research. Then there are many articles published in core accounting magazines introducing cases and experiences of management accounting in Chinese companies.According to investigations,people commonly believed that we made some achievements in teaching, theoretical research and practice of management accounting. But because of the short developing period and people pay much more attention on methods but theory system in western, there are no complete theory system, which made the management accounting hardly to be a scientific subject. For the same reason we can’t see a clear path to develop management accounting, which indicates that we need to find some way to integrate the whole contents to make it foreseeable.There are 5 sections in this paper discussing the question in detail and we put forward the method by using cost information chain as the main thread to integrate contents of management accounting. Here are the details: Section 1: background and present situationNow we are faced with several problems including lack of regulation, no main thread for research,no system model and bad research environment and phenomenon in management accounting.To solve the above questions,we put forward the innovation concept of cost information chain, which would enrich the contents, level up the status of management accounting and make the direction of practice more meaningful.We analyzed concepts of process, value chain and cost by their similarities and differences. After considering their effects on management accounting we reach the entire new concepts of cost information chain, by which we could resort the system of management accounting. Then we listed out the advantages of the new system.Section 2: detail analysis on cost, process and value chain. Firstly we analyzed the definition of cost (we enlarge the contents of cost thinking that all price paid or gong to be paid to get resources should be defined as companies’cost), cost categories(we listed 6 methods to category cost including habit, economical use, timing, adherence to products, controllable or uncontrollable and relationship with investment decision), cost status and new concepts of cost management (including strategic cost management,tech-driven cost management , people oriented cost management , systematic cost management , macro sense of cost and benefits, budget objective cost management). At the end of this section we come to the whole historical development of value chain (including three main stages: the early stage of value chain concepts in Porter’s strategic competition, further research of service value chain concepts, specific value chain research such as human resources value chain) and predicate the development trend (break down and integration of value chain, Hypothesize of value chain, moving toward supply chain).Section 3: effects of cost concepts, process concepts and value chain concepts on management accountingFirst, cost category is the condition of cost status analysis which is the condition of variable cost calculation, and they together provided convenience for cost- volume-benefits analysis and formed as the base for a company to make correct operating decisions.Second, there are many effects of process concepts on cost management. It nearly has effects on the whole system of management accounting to some degree.The last one, value chain concepts also he many effects on management accounting: firstly value chain combined economical activities and resources allocation, resources usage and value created together by analyzing driven factors; second, as a specific method of management accounting, it tells the relationships among all kinds of activities, and related them to value tranission and value addition, which made the value chain of a company as a whole one and specified cost, revenue and profit; third, as a management accounting method, its core is value chain, which contained suppliers, distributors and customers too and related a company’s cost, revenue and profit to far more wide framework of industry, so the ownership of a company could be stretched to outside by strategic union and longitudinal integration. Seeking for the competition advantages, it would make the whole value system of a company to be the direct object of management accounting.As the objectives of management accounting, value chain could enhance present management accounting system from 5 aspects including combination of management accounting and financial accounting , analyze and enhance companies’core ability, understanding of competitive advantage in value chain framework, integrate value chain through optimizing organizational behior, value chain as the base of IT system.In the whole, switching from the theory of money movement as accounting objective to the theory of value chain as accounting objective, it would form a new base for accounting information system and accounting management system, which would be better for accounting to reflect and control activities.Section 4: cost information chain conceptFirst of all, there is an introduction of the basic concept of cost information chain, then we made an analysis on the detail contents of cost information chain which include internal and external cost information chains. We find that the substance of internal cost information chain is the integration of the internal cost contents in management accounting, so is the external cost information chain. We believe the sorting method isn’t absolute.Section 5: analyzing the large meaning of the cost information chainAt first,we analyzed the advantages of the cost information itself; And then,different views consisting present management accounting system, based on which we defined the management accounting system as three main parts: traditional management accounting system , developed one and strategic management accounting system. Then we rebuilt these three systems by using cost information chain and discussed the relationships and differences,advantages and disadvantages of the rebuilding.Main contributions:A. We made necessary analysis on concepts of process, value chain and cost and put forward the new concepts of cost information chain which has rich implications.B. Based on the cost information chain, we resorted and re-categorized management accounting system, which made the management accounting system no longer a stable and sealed system but a containable one.C. We creatively put forward that strategic management accounting is the bridge to conjunct internal and external cost information chain. Based on internal cost information and using external information, it would help company management from all aspects, which would further be good for strategic management practice.
论文关键词： 成本信息链；流程；价值链；成本；
Key words（英文摘要）：www.328tibet.cn cost information chain；process；value chain；cost；
Abstract（英文摘要）：www.328tibet.cn Since 1980’, people started researching management accounting systematically. At the same time many accounting academicians paid attention to the practice. Professor Yu xuying wrote the first book of management accounting in China, which was recognized as the milestone of management accounting research. Then there are many articles published in core accounting magazines introducing cases and experiences of management accounting in Chinese companies.According to investigations,people commonly believed that we made some achievements in teaching, theoretical research and practice of management accounting. But because of the short developing period and people pay much more attention on methods but theory system in western, there are no complete theory system, which made the management accounting hardly to be a scientific subject. For the same reason we can’t see a clear path to develop management accounting, which indicates that we need to find some way to integrate the whole contents to make it foreseeable.There are 5 sections in this paper discussing the question in detail and we put forward the method by using cost information chain as the main thread to integrate contents of management accounting. Here are the details: Section 1: background and present situationNow we are faced with several problems including lack of regulation, no main thread for research,no system model and bad research environment and phenomenon in management accounting.To solve the above questions,we put forward the innovation concept of cost information chain, which would enrich the contents, level up the status of management accounting and make the direction of practice more meaningful.We analyzed concepts of process, value chain and cost by their similarities and differences. After considering their effects on management accounting we reach the entire new concepts of cost information chain, by which we could resort the system of management accounting. Then we listed out the advantages of the new system.Section 2: detail analysis on cost, process and value chain. Firstly we analyzed the definition of cost (we enlarge the contents of cost thinking that all price paid or gong to be paid to get resources should be defined as companies’cost), cost categories(we listed 6 methods to category cost including habit, economical use, timing, adherence to products, controllable or uncontrollable and relationship with investment decision), cost status and new concepts of cost management (including strategic cost management,tech-driven cost management , people oriented cost management , systematic cost management , macro sense of cost and benefits, budget objective cost management). At the end of this section we come to the whole historical development of value chain (including three main stages: the early stage of value chain concepts in Porter’s strategic competition, further research of service value chain concepts, specific value chain research such as human resources value chain) and predicate the development trend (break down and integration of value chain, Hypothesize of value chain, moving toward supply chain).Section 3: effects of cost concepts, process concepts and value chain concepts on management accountingFirst, cost category is the condition of cost status analysis which is the condition of variable cost calculation, and they together provided convenience for cost- volume-benefits analysis and formed as the base for a company to make correct operating decisions.Second, there are many effects of process concepts on cost management. It nearly has effects on the whole system of management accounting to some degree.The last one, value chain concepts also he many effects on management accounting: firstly value chain combined economical activities and resources allocation, resources usage and value created together by analyzing driven factors; second, as a specific method of management accounting, it tells the relationships among all kinds of activities, and related them to value tranission and value addition, which made the value chain of a company as a whole one and specified cost, revenue and profit; third, as a management accounting method, its core is value chain, which contained suppliers, distributors and customers too and related a company’s cost, revenue and profit to far more wide framework of industry, so the ownership of a company could be stretched to outside by strategic union and longitudinal integration. Seeking for the competition advantages, it would make the whole value system of a company to be the direct object of management accounting.As the objectives of management accounting, value chain could enhance present management accounting system from 5 aspects including combination of management accounting and financial accounting , analyze and enhance companies’core ability, understanding of competitive advantage in value chain framework, integrate value chain through optimizing organizational behior, value chain as the base of IT system.In the whole, switching from the theory of money movement as accounting objective to the theory of value chain as accounting objective, it would form a new base for accounting information system and accounting management system, which would be better for accounting to reflect and control activities.Section 4: cost information chain conceptFirst of all, there is an introduction of the basic concept of cost information chain, then we made an analysis on the detail contents of cost information chain which include internal and external cost information chains. We find that the substance of internal cost information chain is the integration of the internal cost contents in management accounting, so is the external cost information chain. We believe the sorting method isn’t absolute.Section 5: analyzing the large meaning of the cost information chainAt first,we analyzed the advantages of the cost information itself; And then,different views consisting present management accounting system, based on which we defined the management accounting system as three main parts: traditional management accounting system , developed one and strategic management accounting system. Then we rebuilt these three systems by using cost information chain and discussed the relationships and differences,advantages and disadvantages of the rebuilding.Main contributions:A. We made necessary analysis on concepts of process, value chain and cost and put forward the new concepts of cost information chain which has rich implications.B. Based on the cost information chain, we resorted and re-categorized management accounting system, which made the management accounting system no longer a stable and sealed system but a containable one.C. We creatively put forward that strategic management accounting is the bridge to conjunct internal and external cost information chain. Based on internal cost information and using external information, it would help company management from all aspects, which would further be good for strategic management practice.
论文关键词： 成本信息链；流程；价值链；成本；
Key words（英文摘要）：www.328tibet.cn cost information chain；process；value chain；cost；