价值链与战略管理会计信息系统构建方法

Value Chain and Construction Method of Strategic Managerial Accounting Information System

价值链的价值活动与企业战略管理密切相关。以企业价值链为主线、价值活动为对象组建的战略管理会计信息系统,将有效支持企业战略管理活动。整个构建过程包括建立价值活动分类体系和记录价值活动的帐簿体系;扩展现有会计信息系统的功能,低成本地获取价值活动的会计数据;应用战略管理会计方法,为企业战略管理提供信息支持。

Value activities closely relate to strategic management of enterprises. Strategic managerial accounting information system (SMAIS) is constructed by enterprises' value chain and value activities. The whole process involves the construction of classification system of value activities and bookkeeping system recording value activities, extension of functions of accounting information system, obtaining the accounting data of value activities at the low cost, and application of strategic managerial accounting methods to information support for strategic management.