管理会计价值创造之运行路径研究——以铁路运输企业为例

Research on the Path of Value Creation in Management Accounting: A Case Study of Railway Transportation Enterprises

本文在对管理会计价值创造分析的基础上,通过运用相关管理会计工具方法,将价值管理循环与企业生产经营管理过程相结合,将抽象的价值创造落实到具体的活动载体,构建了铁路运输企业管理会计价值创造活动的运行路径,对同类型企业管理会计的深入应用具有较大的参考和借鉴意义。

Based on the analysis of value creation of management accounting,this paper combines value management c ycle with enterprise production and operation management process by using relevant management accounting tools,makes the abstract conception of value creation concrete by introducing specific activity carriers,and constructs the operational path of how railway transportation enterprise establishes management accounting system to create value.This paper offers strong implications to the management accounting practice of similar enterprises.