价值管理的新方法:基于价值流的战略管理会计

本文剖析了价值链、价值流、虚拟价值链和价值网与战略管理会计的关系 ;试图将价值链、价值流、虚拟价值链和价值网等类似概念集成为新概念网络价值流。在网络化环境下 ,我们探讨网络价值链与战略管理会计的集成 ,建立一个基于网络价值流的战略会计集成系统 ,也称为价值流战略管理会计系统 ,为应用网络价值流解决企业战略决策和战略监控问题提供一个基本框架。

The New Method of Value Management:Value Flow Based Strategic Management Accounting

This article analyses the relation of between value chain, value flows, value network, virtual value chain and strategic management accounting, and describes a new conception-Cyber-value chain, and integrates those conceptions (value chain, value flows, value net, virtual value chain) into the new conception. In internet era, we discuss the integration between Cyber-value chain and strategic management accounting, and setup an integrated system of strategic management accounting based on value flow. It provides a new framework to apply Cyber-value chain to solve the problem of strategic management accounting.