基于价值链管理的成本会计的完善

随着科学技术和经济全球化的发展,会计环境发生变化,价值链管理成为企业管理的重要思想。传统的成本会计弊端暴露,已经不能适应价值链管理思想的需要。文中从价值链管理的需要出发,指出传统成本会计的缺陷,并为现代成本会计的完善提出建议。

To Perfect Cost Accounting Based on the Value Chain Management

With the development of economic, the environment of accounting has been changed. The Value Chain Management (VCM) became one important part of business management theory. The classic cost accounting revealed its weakness which makes it has been unable to meat the need of VCM theory. The paper points out the weakness of classic cost accounting and table a proposal to perfect the modern cost accounting.