优化价值链与会计责任.pdfVIP

, , , , , , , , , , , , , , , . , , , , , , , , I Abstract Hong Kong’s internal external environments have been changing very rapidly. Economies of her customers in American, Europe and Japan have been doomed for long time. Developing countries are starting to develop their own industries. Thus, competitions are growing more and more serious. Enterprises for their survival strive for lower cost and higher income with every means. They seek their ways in their operations, e.g., ask every department lower their expenses, marketing department to increase their turnover, purchasing department decrease purchasing cost, while production departments have to decrease wage payable. All operations of these departments are classified as Porter’s value chain theory All these operations are related with money. Thus, all are related with finance and accounting department, especially the costing and management accounting. Through the study of value chain we can improve productivities and lower costs. We should study what can we do here, and what are our responsibilities in this rapidly changing and cruel commercial world. Factually, finance department will be involved in management more and more. With all these management experiences and understandings to the operations, finance people come to explain the traditional finan