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价值链管理成本会计和传统会计管理相比较,所涉及的范围更加广泛,不只关注企业的内部,也关注企业的外部情况,为了企业的整体利益而出现,可以使企业的竞争能力增加。所以,企业管理当中引入价值链管理成本会计的研究非常有意义。本文在研究价值链管理概念的前提下,提出了价值链管理成本会计的许多优势,指出了现代企业会计管理要根据价值链管理成本会计进行完善和改进。
Compared with the traditional accounting management, value chain management cost accounting is more extensive in scope. It not only focuses on the inside of the enterprise, but also focuses on the external situation of the enterprise. For the sake of the overall interests of the enterprise, the cost competitiveness of the enterprise can be increased. Therefore, the introduction of value chain management cost accounting research is very meaningful. Under the premise of studying the concept of value chain management, this paper puts forward many advantages of value chain management cost accounting and points out that modern enterprise accounting management should be perfected and improved according to value chain management cost accounting.