| 价值链、价值创造与管理会计关系研究 |
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| 引用本文： | 康霞,赵晶.价值链、价值创造与管理会计关系研究[J].财会通讯,2007(6). |
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| 作者姓名： | 康霞 赵晶 |
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| 作者单位： | [1]河北经贸大学会计学院 [2]河北省网通公司石家庄分公司 河北石家庄 |
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| 摘 要： | 随着科学技术的进步和生产力的发展,以及顾客消费水平的不断提高,管理会计面临着诸多困境,价值链会计管理应运而生,并且随着社会经济环境的不断变化,其对企业的影响会越来越明显,本文对此进行了探讨。
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| 关 键 词： | 价值链 管理会计 价值链管理 |
Relation Research on Value Chain,Value Creation with Management Accounting |
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| Kang Xia Zhao Jing.Relation Research on Value Chain,Value Creation with Management Accounting[J].Communication of Finance and Accounting,2007(6). |
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| Authors: | Kang Xia Zhao Jing |
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| Abstract: | With the progress of science ,technology, the development of productivity ,and the unceasing raise of customer consumption level, management accounting face the difficult position, so management of value chain accounting advents. And with the unceasing change of social economy environment, the influence can be more and more obvious to the enterprise, this paper probes on it. |
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| Keywords: | Value chain Management accounting Management of value chain |
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