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最近几年,价值链会计这一新型会计领域开始兴起,为会计模式注入了新的活力。随着价值链会计模式理论与管理方式的逐渐成熟,很多企业开始将其引入到自身的成本管理之中,期望其能够有效提升企业自身的成本管理水平。通过实践证明,在成本管理中使用该模式,能够使企业领导对企业的成本结构进行全面的了解,并以此为根据对现行的成本管理机制进行完善,从而科学的制定出企业的发展方案,帮助企业在市场之中占得一席之地。通过对价值链会计在成本管理中运用的基本思路以及作用的分析,找到这一模式与传统成本管理的不同之处与问题,从而探索出这一模式在成本管理中的有效开展方式。
In recent years, the new accounting field of value chain accounting has started to emerge, injecting new vitality into the accounting model. With the gradual maturity of value chain accounting theory and management methods, many enterprises begin to introduce them into their own cost management, hoping they can effectively improve their own cost management. The practice proves that the use of this model in cost management enables the enterprise leaders to have a comprehensive understanding of the cost structure of the enterprise and use it as a basis for perfecting the existing cost management mechanism so as to formulate a scientific development plan for the enterprise, To help businesses gain a place in the market. Through the analysis of the basic ideas and functions of value chain accounting in cost management, this paper finds out the differences and problems between this model and the traditional cost management, and explores the effective way of this model in cost management.