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随着我国信息化水平的不断提高,会计决策的方法受到越来越多的关注,在一定程度上推动了会计管理的发展。如今,价值链的分析方法已经得到应用,成为管理会计研究工作的重要手段之一,但是受各种因素的制约对于价值链的应用和了解主要还是停留在理论阶段,对于决策方法的认识不够深入。因此,不断加强价值链的管理应用是推动管理会计决策发展的主要手段。
With the continuous improvement of the informatization level in our country, the method of accounting decision-making has received more and more attention, which has promoted the development of accounting management to a certain extent. Nowadays, the analysis of the value chain has been applied and become one of the important means of management accounting research. However, due to various factors, the application and understanding of the value chain mainly remain in the theoretical stage, and the understanding of the decision-making method is not deep enough . Therefore, continuously strengthening the management and application of the value chain is the main means to promote the development of management accounting decision-making.