外文文献中英文翻译管理会计.doc

毕设附件 外文文献 原文及译文 文献出处 作者：Smith D 期刊：Economics Management, 2016年，第5卷，第5期，pp：31-41. 原文 The research of management accounting based on the value chain Smith D Abstract Since the 20th century, the emergence and development of management accounting, not only enriched the content of the accounting discipline, changed peoples concept of accounting, also marks the accounting discipline has entered a new period of development, become an important part of enterprise management. In order to better understand the management accounting, grasp its future development, from the perspective of value chain, review the evolution of management accounting, management accounting system will not only help to explore research and optimizing the value-added process, expand the field of vision of research, the management accounting to the development and improvement of management accounting discipline construction to provide a scientific train of thought and conception, but also can expand the space for the research of the management accounting, to promote the practice and application of management accounting in enterprise management. Key words: Management accounting; Value chain; Value stream strategy 1 Introduction Porter, Michael e. Porter) first proposed the concept of value chain, and in the past nearly 20 years obtained the very big development, is listed as one of modern advanced management ideas, become the effective tool of competitive advantage, the enterprise financial management and management accounting has a larger effect. Porters value chain is often considered in the traditional sense of the value chain, a favor to a single enterprises point of view to analyze the value activities of enterprise, the enterprise with suppliers and customers can connect, as well as enterprise gain competitive advantage. In the original based on manufacturing industrys point of view, the value chain is seen as a series of activities completed in a row, the raw materials are conver