基于价值链分析的价值链会计数据系统改进、范式变迁、框架设计.docVIP

基于价值链分析的价值链会计:数据系统改进、范式变迁、框架设计 朱炜 綦好东 山东财经大学会计学院 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 价值链分析所需数据与传统会计提供的数据不同,要求按价值活动改造会计系统;按价值活动归集成本、收入和资产;收集、加工价值链上相互联系的数据;收集、加工成本驱动因素的数据;重新确定产品成本结构;收集、加工价值活动产出价值和成本的相关数据。价值链会计将成本分析的范围聚焦到以企业内部价值链为核心,外延至行业价值链;将成本分析目标聚焦到通过成本管理制定战略规划;将成本动因分析聚焦到执行性成本驱动因素。会计必须面对这一挑战,从核算主导的“传统会计”转向战略导向的“价值链会计”,通过识别企业价值链、价值链会计分析、价值链成本分析、价值链绩效评价构建价值链会计基本框架。 关键词： 价值链会计; 价值链分析; 数据系统; 管理会计范式; 作者简介：朱炜,山东财经大学副教授,管理学博士,主要从事财务会计理论研究; 作者简介：綦好东,山东财经大学教授,博士生导师,主要从事会计理论研究,联系方式qihaodong112@163.com。 收稿日期：2015-05-12 基金：国家自然科学基金项目 Value Chain Accounting Based on Value Chain Analysis: Data System Improvement,Paradigm Changes, Framework Design ZHU Wei QI Hao-dong Shandong University of Finance and Economics; Abstract： The data required by value chain analysis is different from the data provided by traditional accounting, and it is required to reform the accounting system according to value activities;to collect cost, income and assets according to value activities; to collect and process interrelated data on the value chain; to collect and process the data of cost drivers; to re-determine the product cost structure; and to collect and process the output value and the related cost data of value activities. The value chain accounting focuses the scope of cost analysis on the enterprise internal value chain, which is regarded as the core, then extending it to the industry value chain. Accordingly, the objective of cost analysis is focused on making strategic planning through cost management, and the analysis of cost drivers is focused on the executive cost drivers. Accounting must face this challenge and transfer from traditional accounting to value chain accounting. The value chain accounting framework is to be constructed through identifying enterprise value chain, value chain accounting analysis, value chain cost analysis and value chain performance evaluation. Keyword： value chain accounting; value chain analy