| 价值链会计的职能定位 |
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| 引用本文： | 王志定.价值链会计的职能定位[J].价值工程,2006,25(9):40-41. |
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| 作者姓名： | 王志定 |
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| 作者单位： | 山东经济学院会计学院,济南,250014 |
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| 基金项目： | 山东经济学院校科研和教改项目 |
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| 摘 要： | 述及价值链会计数据采集、控制、业务处理,得出价值链会计职能应定位于以价值链为载体、以事中实时控制为核心、融财务会计与管理会计于一体的结论。
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| 关 键 词： | 价值链会计 会计职能 |
| 文章编号： | 1006-4311（2006）09-0040-02 |
On The Function Location of Value Chain Accounting |
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| Wang Zhiding.On The Function Location of Value Chain Accounting[J].Value Engineering,2006,25(9):40-41. |
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| Authors: | Wang Zhiding |
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| Institution: | School of Accounting, Shandong Institute of Economics, Jinan 250014, China |
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| Abstract: | The paper discussed the value chain accounting data collection and control, and operational processing. The function of value chain accounting should be locate in the value chain as the carrier, and as a matter of real-time control of the core, both in the financial accounting and management accounting integration conclusions. |
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| Keywords: | value chain accounting accounting function |
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