价值链成本管理下会计内容的分析

Analysis of Accounting Content Under Value Link Cost Management

说明了价值链成本管理作为内部价值链管理的观点,并进行了详细分析,在此基础上,对企业价值链分析后产生的会计问题进行了定义性分析,提出了弱化和强化等概念,在这些概念的基础上分析了会计内容的变化及应该遵循的原则.

This paper illustrates the idea of value link cost management acting as the internal value link management and analyses it in detail, On this base, the accounting issue, which is caused by the analysis of enterprise value link, has been analyzed in terms of definition and the concepts of weakening and strengthening have been put forward. On the base of these concepts, the changes accounting content and the rules which should be obeyed have been analyzed.