以提升企业核心竞争力为目的的价值链分析及其在会计中的作用

核心竞争力是刚兴起的价值管理概念,在竞争激烈的市场经济下一个没有核心竞争力的企业是难以立足的。因此如何培育企业的核心竞争力成为企业管理理论与实践研究的热点。进入21世纪后,价值链分析作为战略管理的一种方法日益受到人们的重视。本文首先介绍了核心竞争力的有关理论,并结合其价值取向指出价值链分析在培育企业的核心竞争力中的重要作用,最后在以上基础上对一种新的会计模式——价值链会计进行了探讨。

Value Chain Analysis Who Takes the Promotation of Enterprise Core Competitive Power as the Goal and Its in Accountant's Function

The core competitive power is the value management concept which has just emerged, the enterprise without core competitive power will not exist under the competitive economic market .Therefore how to cultivate the core competitive power is become the hot spot of business management theory and the practice research. In 21st century, the value chain analysis is valued day by day as one strategic management method.This article first introduced the core competitive power related theory, and unifies its value orientation to point out that how value chain analysis plays an important part in the cultivation of enterprise's core competitive power ,finally there is a discussion about a new accounting style--Value chain accoutant.