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价值链会计是为企业创造最大化的价值增值及其合理分配的一种管理活动,是知识经济环境下的产物。价值链会计的对象是价值链管理对象的数据化和具体化,即价值链信息及其所体现的经济关系,其表现形式是价值链,实质是价值链信息背后所体现的经济关系,核心是增值流。因此,本文通过对价值链会计理论与方法进行分析,来探讨如何将价值链管理思想落实到企业的管理活动中,以实现价值增值的最大化,创造企业各方利益相关者的共赢。
Value chain accounting is to create maximum value-added for the enterprise and its rational distribution of a management activity, is the product of the knowledge-based economy. The object of the value chain accounting is the dataization and concretization of the object of value chain management, that is, the value chain information and the economic relationship it embodies. The manifestation is the value chain, the essence is the economic relationship embodied in the value chain information, the core is Value added stream. Therefore, this article analyzes the theory and method of value chain accounting to explore how to implement the value chain management thought into the management activities of enterprises, in order to maximize the value added value and create a win-win situation for all stakeholders in the enterprise.