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激烈的市场环境,促使企业成本价值链管理思想的盛行与不断发展,它将企业与供应商、代理商、客户形成整体价值链,彻底改变传统低成本引发的,企业与上、下游企业在利益分配间激烈的价格矛盾,提高了企业持续长久的竞争力。建立在价值链管理下的企业内部成本会计是基于价值链管理的现代成本会计工作的核心与基础,是整条价值链上最为重要的一部分。做好基于价值链管理的内部成本会计管理,是企业整条价值链上最为核心的部分,主观能动的发挥出企业内部环节的有效管理,它对于基于价值链管理的现代成本会计有着重要意义,也是提高企业整体价值链的核心竞争能力,确保企业长久的发展。因此,对建立在基于价值链管理思想指导下的内部成本会计研究具有重要的现实积极意义。
The fierce market environment promotes the prevalence and continuous development of the thought of cost value chain management in enterprises. It forms a whole value chain with enterprises, suppliers, agents and customers, completely changing the traditional and low-cost enterprises’ Distribution of intense price conflicts, improve the long-term business competitiveness. Internal Cost Accounting Based on Value Chain Management Accounting is the core and foundation of modern cost accounting based on value chain management. It is the most important part of the entire value chain. To do well the internal cost accounting management based on value chain management is the most important part of the entire value chain of the enterprise. It can exert subjectively and effectively the effective management of the internal links of an enterprise, which is of great significance to modern cost accounting based on value chain management. It is also to improve the core competitiveness of the enterprise’s overall value chain to ensure the long-term development of enterprises. Therefore, it is of great realistic and positive significance to the research of internal cost accounting based on the guidance of value chain management.