作　　者： ; ;

机构地区： 天津大学管理与经济学部

出　　处： 《西南交通大学学报（社会科学版）》 2006年第2期153-157,共5页

摘　　要： 随着经济网络化、知识化和全球化,企业竞争范围扩大到整个价值链,这对传统成本管理系统提出了新挑战,因此必须构建新的系统。价值链会计理论为新型成本管理系统的建设提供了方向,在该理论指导下,新系统以企业所在的整个价值链为考察对象,以作业成本法为核算基础,价值链战略扩展到完整的价值链计划、预算和控制,并建立起会计信息一体化计量模式。新成本管理系统能对企业成本信息进行更为全面和准确的反映,适应了现代企业竞争形势的需要。 In the situation of network economy, knowledge-based economy and globalizafion, enterprise competition covers the whole value chain, which is a new challenge to the traditional cost management system. The theory of value chain accounting offers a new horizon to establish new cost management system. Guided by the theory, the new system takes the whole value chain as its object of investigation and operation cost as its accounting basis, owns a strategy of value chain that covers planning, budget and control, and sets up an integrated metrical model of accounting information. The new system can reflect the enterprise cost in a more comprehensive and precise manner so as to meet the demands of competition among modem enterprises.

关 键 词： 价值链 价值链会计 成本管理系统

领　　域： [经济管理] [经济管理]