| 基于面向对象技术的价值链会计构建 |
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| 引用本文： | 张涛.基于面向对象技术的价值链会计构建[J].财会通讯,2005(3). |
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| 作者姓名： | 张涛 |
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| 作者单位： | 中国矿业大学管理学院 江苏徐州221008 |
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| 摘 要： | 本文对使用面向对象技术构建价值链会计进行了探索,认为价值链会计的核心是增值链,每一个实现了价值增值的作业链环是监管和控制的对象,然后在面向作业链环对象的基础上分析和构建价值链会计。
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| 关 键 词： | 面向对象 价值链会计 价值链管理信息系统 |
The Construction of the Value Chain Accounting Based on the Object-Oriented Technology |
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| Zhang Tao.The Construction of the Value Chain Accounting Based on the Object-Oriented Technology[J].Communication of Finance and Accounting,2005(3). |
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| Authors: | Zhang Tao |
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| Abstract: | I This paper explores the object-oriented technology to construct the value chain accounting and points out that the core of the value chain accounting is the value-added chain and every activity-based chain for realizing value appreciation is the target of supervising and controlling. Then, I This paper analyzes and constructs the value chain accounting based on the activity-based chain oriented technology. |
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| Keywords: | Object-oriented The value chain accounting The management information system of the value chain accounting |
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