价值链管理会计理论构建及纵向应用研究-财务管理专业论文.docxVIP

ABSTRACTAccompanied ABSTRACT Accompanied with the great development of modem technology，marketing economy is ripe day by day．The competition in the whole world is fierce and any company must stand the pressure anywhere． In this circumstance，management from aspects of value chain become popular around the wodd．Value chain management brings a big problem to the traditional management accounting and asks it to update its ideas，which means that in order to support the value chain management and the development and re-location of management accounting，traditional management accounting should absorb value chain ideas and build the theory framework ofvMue—chain management accounting． Value chain management accounting takes the value chain thoughts as the leadership，takes the value management as the core，assists the enterprise to make the related improvement and operation，it is actually a method system to the value fluctuation to enhance the economic efficiency and the social efficiency to help to make decisions，forecast，make policy,analyze，appraise and adjust．The thesis is built on the foundation ofdeep msearch ofvalue chain theory and taking exploration msearch ofvalue chain management accounting’S basic theory，content and the thesis is still makes research on the application ofthe company． 111e thesis is composed offour parts，and the main contents ofeach part are as follows： Chapterl：Value chain management accounting question is proposed domestically and foreign present research situations are proposed，and also the research goal and significance，innovation spot ofthis article are showed． Chapter2：The value chain management accounting’S theory system is constructed，firstly,it takes the value chain theory as the foundation，merged counts the management movement and the value chain management theory is built as value I chain chain management accotmting；Secondly，elaborated value chain management accounting the basic theory question，take value chain management accounting and