论价值链会计管理框架

本文从价值链理论与会计管理理论出发,分析了一个基于价值链分析的会计管理框架,该框架以时间序列为基础,并结合了不同价值链的特点,具体包括事前的预测、决策和预算,事中的实时管理与控制,事后的分析与考评。与已有文献不同的是,本文对该框架的分析深入到了具体的组成部分与运行机制。

Study on the Management Framework of Value Chain Accounting

From the analysis about value chain theory and accounting management theory,this paper proposes an accounting management framework based on value chain analysis.This framework is organized from time angle,which includes accounting forecast,accounting decision,accounting budget,timely managing and control,analysis and valuing.This paper analyzes ingredients and operational mechanism of the management framework of value chain accounting,which are different from other papers.