| 顾客价值创造与管理会计发展 |
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| 引用本文： | 刘丹,李进.顾客价值创造与管理会计发展[J].财经理论与实践,2009,30(4). |
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| 作者姓名： | 刘丹 李进 |
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| 作者单位： | 1. 中南大学商学院,湖南长沙,410083
2. 长沙引水及质环境有限公司,湖南,长沙,410129 |
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| 摘 要： | 企业经营的重点正在"从销售额向利润,再进一步向价值"的方向转变。对于价值(value),人们更加重视企业价值以及股东价值之外的顾客价值。顾客价值的创造经营(Custom er Value Added M anage-m ent:CVAM)催生了管理会计的两大工具,即成本企画与作业成本管理。
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| 关 键 词： | 顾客价值 创造 管理会计 成本企画 作业成本管理 |
Customer Value Added and Management Accounting |
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| LIU dang,LI Jin.Customer Value Added and Management Accounting[J].The Theory and Practice of Finance and Economics,2009,30(4). |
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| Authors: | LIU dang LI Jin |
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| Institution: | 1.Business School;Central South University;Changsha;Hunan 410083;2.Changsha Water Environment Limited Co.Changsha;Hunan 410129 |
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| Abstract: | The emphasis of business operating is changing "from sales to profit,then to value".People pay more attention to enterprise value and customer value besides shareholder value than before.Customer Value Added Management(CVAM) promoted the birth of two major tools of management accounting: target costing and activity based costing. |
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| Keywords: | Customer value added Management accounting |
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