基于价值链分析的价值链会计:数据系统改进、范式变迁、框架设计

Value Chain Accounting Based on Value Chain Analysis: Data System Improvement,Paradigm Changes, Framework Design

价值链分析所需数据与传统会计提供的数据不同,要求按价值活动改造会计系统;按价值活动归集成本、收入和资产;收集、加工价值链上相互联系的数据;收集、加工成本驱动因素的数据;重新确定产品成本结构;收集、加工价值活动产出价值和成本的相关数据。价值链会计将成本分析的范围聚焦到以企业内部价值链为核心,外延至行业价值链;将成本分析目标聚焦到通过成本管理制定战略规划;将成本动因分析聚焦到执行性成本驱动因素。会计必须面对这一挑战,从核算主导的"传统会计"转向战略导向的"价值链会计",通过识别企业价值链、价值链会计分析、价值链成本分析、价值链绩效评价构建价值链会计基本框架。

The data required by value chain analysis is different from the data provided by traditional accounting, and it is required to reform the accounting system according to value activities; to collect cost, income and assets according to value activities; to collect and process interrelated data on the value chain; to collect and process the data of cost drivers; to re-determine the product cost structure; and to collect and process the output value and the related cost data of value activities. The value chain accounting focuses the scope of cost analysis on the enterprise internal value chain, which is regarded as the core, then extending it to the industry value chain. Accordingly, the objective of cost analysis is focused on making strategic planning through cost management, and the analysis of cost drivers is focused on the executive cost drivers. Accounting must face this challenge and transfer from traditional accounting to value chain accounting. The value chain accounting framework is to be constructed through identifying enterprise value chain, value chain accounting analysis, value chain cost analysis and value chain performance evaluation.