价值链分析在战略管理会计中的应用

由于世界经济一体化的出现 ,以及跨国公司的迅猛发展 ,国际竞争的日趋激烈。企业为了适应这种竞争的需要 ,战略管理应运而生。企业的管理会计也经过发展、创新而产生了战略管理会计 ,价值链分析是战略管理会计的基本分析方法和关键环节 ,价值链各个环节的创新是企业竞争优势的源泉。今后 ,价值链分析也将成为企业管理的重要内容 ,此方法有助于保持企业的竞争地位 ,有助于企业管理者运筹帷幄。

APPLICATION OF VALUE CHAIN ANALYSIS IN STRATEGIC MANAGEMENT ACCOUNTING

Because of the integrative world economy,more and more drastically international competition and swift and violent development of MNC,strategic management emerged as the times require in order to adapt to competitive demand.Strategic Management Accounting was created through development and innovation of Management Accounting.Value Chain Analysis is a basic analytical method and key link in Strategic Magangement Accounting.In the future Strategic Management Accounting will be the main content in enterprise management.Value Chain's innovation of each link will be the source of competitive superiority.This method redounds to preserving competitive station of the enterprises and help managers to deveise strategies within a command tent.