企业成本管理中价值链会计的应用研究

Research on the Application of Value Chain Accounting in Enterprise Cost Management

价值链会计与企业成本管理进行有机融合是当代企业所寻找的创新性成本管理模式,与企业过去单一性的成本管理模式相比较而言,价值链会计成本管理更加重视提高企业的核心竞争力,致力于降低企业成本、优化各项工作流程,能够为企业赢得更大的价值,获取更高的经济效益。因此,本文首先阐述了价值链会计的概念,并基于企业成本管理应用价值链会计的重要意义,分别从企业自身价值链、竞争目标价值链、行业整体价值链三个维度,深入探究了价值链会计在企业成本管理中的具体应用,说明了详细的应用方法,旨在能够充分体现价值链会计的积极能效,为企业的长足发展奠定坚实基础。

This paper first elaborates the concept of value chain accounting,and based on the significance of the application of value chain accounting in enterprise cost management,it deeply explores the value chain from the three dimensions of the enterprise＇s own value chain,the competition target value chain,and the industry＇s overall value chain. The specific application of accounting in enterprise cost management explains the detailed application method,which aims to fully reflect the positive energy efficiency of value chain accounting and lay a solid foundation for the rapid development of the company.