| 对基于价值链会计预算编制的思考 |
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| 引用本文： | 李天侠. 对基于价值链会计预算编制的思考[J]. 价值工程, 2005, 24(11): 41-43 |
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| 作者姓名： | 李天侠 |
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| 作者单位： | 对外经济贸易大学国际商学院,北京,100029 |
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| 摘 要： | 价值链会计这个新兴的会计领域尚有很多未确定事项,其中价值链预算就是一个方面。本文阐述了价值链预算的作用、作业预算编制流程、价值链与作业链、价值链预算与作业预算的关系,提出以作业预算为借鉴编制价值链预算的设想。
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| 关 键 词： | 价值链会计 作业预算 价值链预算 |
| 文章编号： | 1006-4311（2005）11-0041-03 |
Budgeting for Value-Chain Accounting |
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| Li Tianxia. Budgeting for Value-Chain Accounting[J]. Value Engineering, 2005, 24(11): 41-43 |
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| Authors: | Li Tianxia |
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| Abstract: | Many things in the new field of Value- Chain Accounting are unascertainable now, one of which is the budgeting for it under the background of Value- Chain Management. This article discusses the function of VCB(Value- Chain Budgeting), ABB(Ac- tivity- Based Budgeting), the relationship between Value- Chain and Activity- Chain, and the relationship between those two kind of budgets, and then comes up with the consideration of using ABB for reference as to the budgeting for Value- Chain Accounting. |
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| Keywords: | value-chain accounting ABB value-chaln budgeting |
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