CAJ | 학술논문

价值链会计是一个新兴的会计领域,是现行会计模式变革的重要方向之一.将价值链会计相关理论运用于成本管理是现代企业所寻求的新型成本管理模式.该模式有助于管理者全面了解企业成本结构,优化企业成本管理机制,确立企业竞争战略,使企业能够在激烈的市场竞争中获胜.价值链会计和成本管理的结合应选准切入点,结合我国企业的实际情况,转变成本管理理念,完善价值链会计理论体系,提高企业员工素质.
개치련회계시일개신흥적회계영역,시현행회계모식변혁적중요방향지일.장개치련회계상관이론운용우성본관리시현대기업소심구적신형성본관리모식.해모식유조우관리자전면료해기업성본결구,우화기업성본관리궤제,학립기업경쟁전략,사기업능구재격렬적시장경쟁중획성.개치련회계화성본관리적결합응선준절입점,결합아국기업적실제정황,전변성본관리이념,완선개치련회계이론체계,제고기업원공소질.
Value chain accounting is an emerging accounting field and one important orientation of the current accounting model reforming. The application of the related value chain theory to cost management is the way to seek a new modern enterprise cost management model. This model helps managers to fully understand the business cost structure, to optimize enterprise cost management system, to establish the competitive strategy, so that the enterprises are able to win in the fierce market competition. The integration of value chain accounting and cost management should make an accurate selection of cut-in point, combine with the actual situation of China's enterprises, change the idea about cost management, perfect the system of value chain accounting theories, and improve the staff proficiency.