价值链会计的内容和方法初探

Probe into the Content and Method in Value Chain Accounting

现有文献关于价值链会计的定义还有待进一步规范。价值链会计对价值链管理技术性难题具有支持性作用,其内容与方法应包括核算企业价值活动的成本与价值、评价价值链优化方案等。

The definition of value chain accounting in present literatures needs to be further standardized.Value chain accounting plays a supporting role in dealing with the difficult problems in value chain technology.The contents and methods consist of the cost and value evaluation its optimization in business accounting value activities.