价值链管理与管理会计创新

Value Chain Management and Accounting Innovation

价值链概念的提出,创新了管理会计,提升了管理方法。价值链管理理论的产生和发展具有里程碑意义,是会计管理理论的拓展,也是管理会计的创新。价值链管理理论的应用是一项系统工程,具有系统效应。本文结合价值链管理的系统效应从成本精简、职能协调、优化整合、同步共振四个方面阐述了价值链管理对管理会计创新的意义。

The concept of value chain, as an innovative idea in the management of accounting improves the management practices. The origin and development of the Value Chain Management Theory is such a milestone that it is the extension of Accounting Management Theory as well as the innovation of accounting theory. The application of Value Chain Management Theory is a systematic project, having a systematic effect. Combined with the systematic effect of value chain management, this paper expounds the significance of value chain management to the management accounting innovations from the 4 aspects： cost downsizing, function coordination, optimization and integration and resonance in synchronism.