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传统的基于微观单个企业角度的价值链理论主要应用于企业内部的成本管理,也拓展到企业上下游的供应商和客户。基于互联网技术背景,Rayport和Sviokla提出了虚拟价值链概念,并指出通过实体和虚拟两种价值链构建价值矩阵来管理价值增值活动,而模块化的运用使组织中原有的纵向线性职能部门变成相互渗透、相互联系和模块化的结构,其与产业组织等理论结合,使模块化价值链理论运用到中观产业层面。全球价值链则研究了全球范围内的生产活动,更多从宏观层面阐述一国或地域通过国际分工来提升其竞争优势。国内管理会计领域关于价值链的研究也形成了自己的特色,包括价值流、E-供应链和网络价值链等概念,以及价值链会计理论框架的构建,并在跨组织价值链成本管理研究中也有一些新见地。基于以上研究成果,本文还探讨了目前研究中存在的缺陷及未来研究方向。
The traditional value chain theory based on micro and single individual enterprises is mainly applied to the cost management within the enterprise and also to the upstream and downstream suppliers and customers. Based on the Internet technology background, Rayport and Sviokla proposed the concept of virtual value chain and pointed out that value-added activities are managed through the construction of value matrices through both physical and virtual value chains, and the modular application turns the original vertical linear function of the organization into Interpenetrating, interrelated and modular structure, and its combination with the theory of industrial organization, so that the theory of modular value chain applied to the industry level. Global Value Chain, on the other hand, studies the production activities in the world and more expounds the promotion of its competitive advantage through the international division of labor by one country or region at a macro level. The research on value chain in the field of domestic management accounting also formed its own characteristics, including concepts of value flow, E-supply chain and network value chain, as well as the construction of value chain accounting theory framework. In the research of cross-organizational value chain cost management There are some new ideas. Based on the above research results, this article also discusses the shortcomings in the current research and future research directions.