CAJ | 학술논문

本文切入重要的虚拟化协同网络视角,从理论上描绘了模块化价值网的系统结构视图认为其构造实质是建立在企业模块化与共同界面规则框架下,由集群品牌核心企业推动搭建的信息、知识和价值共享的虚拟化网络组织;其会计信息系统是由实体会计系统与虚拟会计系统组合而成;财务管理模式可以有集权型、分权型和混合型三种选择;财务制度包括显性财务制度、隐性财务制度以及财务治理;核心企业应采用深度参与型成本管理战略不断促使价值网中各成员企业资源的合理配置以及网络核心资源的持续优化;价值网产品成本既包含与订单有关的,也包括与订单无关的,与订单有关的成本又可划分为网络层次的成本和能力单元层次的成本.
본문절입중요적허의화협동망락시각,종이론상묘회료모괴화개치망적계통결구시도인위기구조실질시건립재기업모괴화여공동계면규칙광가하,유집군품패핵심기업추동탑건적신식、지식화개치공향적허의화망락조직;기회계신식계통시유실체회계계통여허의회계계통조합이성;재무관리모식가이유집권형、분권형화혼합형삼충선택;재무제도포괄현성재무제도、은성재무제도이급재무치리;핵심기업응채용심도삼여형성본관리전략불단촉사개치망중각성원기업자원적합리배치이급망락핵심자원적지속우화;개치망산품성본기포함여정단유관적,야포괄여정단무관적,여정단유관적성본우가화분위망락층차적성본화능력단원층차적성본.
This paper cut important virtualization collaborative network perspective, it theoretically describs systemic structure view of modularization value network, thinks the construction essence is based on the framework of both enterprise modular and common interface rules, the core enterprise of cluster brand to promote the virtualization network organization with share of the building information, knowledge and value. The accounting information system is made up of the entity accounting system and virtual accounting system. Financial management mode can have three kind of choice, the centralization model, the diapartment model and admixture model. Financial system includes the dominant financial system, recessive financial system and financial management. The core enterprise should adopt depth participative cost management strategy, constantly prompted reasonable allocation of resources to each member of value net and network core resources for the continued optimization. Value net product cost contain both order relevant, as well as order irrelevant, and the cost related order can also be divided into network level cost and ability unit level cost.