| 价值链管理与管理会计创新 |
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| 引用本文： | 欧阳晓慧.价值链管理与管理会计创新[J].湖南商学院学报,2009,16(3):94-97. |
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| 作者姓名： | 欧阳晓慧 |
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| 作者单位： | 中国青年政治学院经济系,北京,100089 |
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| 摘 要： | 价值链概念的提出,创新了管理会计,提升了管理方法.价值链管理理论的产生和发展具有里程碑意义,是会计管理理论的拓展,也是管理会计的创新.价值链管理理论的应用是一项系统工程,具有系统效应.本文结合价值链管理的系统效应从成本精简、职能协调、优化整合、同步共振四个方面阐述了价值链管理对管理会计创新的意义.
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| 关 键 词： | 价值链 价值链管理 管理会计 |
Value Chain Management and Accounting Innovation |
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| OUYANG Xia-hui.Value Chain Management and Accounting Innovation[J].Journal of Hunan Business College,2009,16(3):94-97. |
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| Authors: | OUYANG Xia-hui |
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| Institution: | Department of Economics;China Youth University for Political Sciences;Beijing 100089 |
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| Abstract: | The concept of value chain,as an innovative idea in the management of accounting improves the management practices.The origin and development of the Value Chain Management Theory is such a milestone that it is the extension of Accounting Management Theory as well as the innovation of accounting theory.The application of Value Chain Management Theory is a systematic project,having a systematic effect.Combined with the systematic effect of value chain management,this paper expounds the significance of value c... |
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| Keywords: | value chain value chain management management accounting |
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