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企业价值流包括资金流、财务流、工作流和信息流,经过一系列增值环节,形成企业最终价值。分析价值流的目的在于管理价值流,如何通过对价值流管理,实现企业战略目标呢?本文试图运用管理会计建立一个模型,运用管理会计的功能对价值流进行管理,价值流是管理对象,预算管理、成本控制、内部控制和绩效评估是管理手段,以支持企业战略目标的实现。1.全面预算管理全面预算管理是根据经营目标对价值流中的人、财、物等资源进行量化,
The enterprise value stream includes capital flow, financial flow, workflow and information flow. After a series of value added links, the final value of the enterprise is formed. The purpose of analyzing the value stream is to manage the value stream, and how to realize the strategic goal of the enterprise by managing the value stream? This paper attempts to use management accounting to establish a model, use the function of management accounting to manage the value stream, the value stream is the management object, the budget Management, cost control, internal control and performance evaluation are management tools to support the achievement of corporate strategic objectives. 1. Total Budget Management Total budget management is based on business objectives of the value stream of people, money, materials and other resources to quantify,