价值链分析中作业成本法的应用——一个案例的启示

Applicectien of Activity-bades Costiug in the Value Chain Analysis

公司间的关系给管理会计带来了新的课题,如何提供信息以达到协调和优化供应链上的企业之间的活动就成为其中一个挑战。价值链分析就是解决这个问题的一种方法。但是,在实际运用中利用价值链分析来解决这个问题还鲜有报道。本文拟以介绍英国零售企业森伯利公司及其36家供应商为例,以作业成本法来支持价值链管理的运用,以期对我国进一步研究价值链会计有所启示。

Inter-firm relationships introduce new challenges for management accounting. One such challenge is to provide the information for the coordination and optimization of activities across firms in a value chain. Value analysis is a method to meet this challenge. However, little empirical evidence currently exists on the use of this analysis in practice. This paper presents an introduction for a exploratory case study on the use of an activity-based costing model by the U.K. retail firm J. Sainsbury's and a group of 36 suppliers for supporting supply chain management practices. This cost model is based on the principles of value chain analysis, and integrates cost information of firms across the value chain. It is expected from this case study, we can get apocalypse for further studies on value chain accounting in China.