基于价值链视角的管会计报告体系构架——以造业为例级会计学罗锐.docVIP

基于价值链视角的管理会计报告体系构架 ——以制造业为例 Management accounting report system architecture based on the perspective of value chain --In manufacturing industry 罗锐 （安徽财经大学 会计学院，安徽 蚌埠，233030） 摘要：21世纪以来，随着市场经济的快速发展，生产力的不断提高，电子信息技术特别是互联网应用的普及，使得企业间的竞争更加激烈。能否掌握实时的决策信息，准确判断内外部环境的变化，从而做出正确的经营决策，成为企业在市场竞争中成败的关键。传统的财务会计信息侧重于事后调节，提供的会计报告具有一定的滞后性，这就促使了企业管理理念和方法的改进，而管理会计报告体系恰好可以弥补财务会计报告方面的不足。为了提升管理会计报告的动态效果，文本将价值链和管理会计相结合，从而更加全面了解企业流程中各环节的管理会计信息，促进各环节的密切配合，最终提升企业自身的核心竞争力和整体价值。 关键词：管理会计；管理会计报告；价值链 Abstract: Since the 21st century, with the rapid development of market economy, the continuous improvement of productivity, and the popularization of electronic information technology application, especially the Internet ,the competition between the enterprises become much more intensely. The key to be successful in market competition is to have abilities that can master the real-time decision-making information, accurately judge the change of internal and external environment, so as to make the right business decisions. Traditional financial accounting information focus on after-adjustment, for that accounting reports is known as hysteresis in a certain degree.Management accounting report system just can make up for the deficiency of the traditional accounting reports,which result from the improvement of management ideas and methods.In order to improve the dynamic effect of management accounting report, the text combines the value chain and the management accounting, thus the management accounting information of each link of business processes can have a more comprehensive understanding , so as to promote the close cooperation of each link, and finally improve enterprises own core competitiveness and overall value. Key words: management accounting; Management accounting report; The value chain 引言 经济越发展，管理会计越重要。与财务会计报告相比，管理会计报告在很长一段时间并没有得到理论界和实务界的重视。大部分学者都是从预算、成本控制、业绩评价等方面对管理会计报告进行了研究，但管理会计报告体系还没有形成完整的体系，还有很多地方需要我们完善。 迈克尔·波特（1985）提出价值链的概念，他从企业内部环境出发，认为企业的价值创造是由一系列活动构成的，通过这些互不相同但又相互关联