Value Chain Accounting System Study In Forestry Enterprises

Value creation is the foundation of business construction.Every business activities exists closed relationship, for example, planning, time and coordination on material supply related to production manufacture closely.Each activities could bring tangible and intangible value for business.Value chain not only concludes activities which like sets of chains inside the business, it is important that, it also concludes activities outside the business.It is benefit to make a correct decision in business financial management through analyzing on business value chain in accounting.As the basic industry of national economy—foresty enterprises, sustainable development has very important meanings.Analyzing foresty enterprises value chain can strengthen industry variance and promote industry competitive ability.The value of foresty enterprises can be promoted through establishing accounting system in foresty enterprises viewed from value chain, analyzing cost driver factors of business management viewed on value chain analysis method.Foresty industry can stand away the traditional analysis methods which uses few factors such as narrow accounts and products.Substitute to a wider methods which combines with strategic methods.Through this new method, business can analyze and understand cost from the view of strengthening, make foresty enterprises promoted rapidly.Explore reducing cost which make advantage of industry value chain, promote business operation variance and acquire competitive advantage.Then the business can make competitive strategy which can acquire competitive superiority by developing the advantages and avoiding the disadvantages, this supplies operation and reforming idea for state-owned foresty enterprises.It can hasten the grouth method transformation in forest resources.Setting up value chain accounting system in foresty enterprises, study applying value chain accounting in forestry enterprises is a deep reform which related to all fields in business, operating system, running system, management methods, operating measure and operating structure.It has very important theoretical meanings and actual value.First this article defines the concepts of value chain management and value chain accouning, select foresty enterprises as study object, lead value chain management theory to business management practice systematically, Based on analysis of foresty enterprises flow of operation, try to set up accounting transactions flow of operations, supply better decision and strengthen copmpetitive ability of foresty enterprises.Try to set up value chain accounting system in foresty enterprises.Management for value chain mainly embodies on management of activities, after resolving forest enterprises value chain bases on value, analyze basic activities and assisting activities in foresty enterprises.Recognize internal value activities in foresty enterprises,set up management system which concentrate on value chain.That is the system which concentrate on activities, then we should manage and account for value chain accounting system which concentrate on activities.Study value chain and value flow in forestenterprises.It is verified by innovation practice that the emphasis on foresty enterprises innovation is the group competition by promoting business combination, acquisition and reconstruction.The core of value chain accounting breaks through formerly accounting entity limitation in accounting system, extend accounting events from inner to outer.The scope of value chain accounting extends with the extension of business value chain.First, we should distinguish value activities in forestyenterprises, this requires every different activities independent on technique and strategy from each other.There are two kinds of value activities: basis activities and assistant activities.Basic activities includes:. inner logistics, produce operation, outer logistics, marketing and service.Assistant activities includes four types, they are purchase, technological development, human resources management and business infrastructure; Then we should determine the type of activities: direct activities or indirect activities, and quality insurance.All of the value activities supply measurements for cost and efficiency reduce, strengthen or cancel some value activities by adopting some methods of increasing efficiency.This cost control method can be benefit to management and strategy decision better than traditional accouting system.set up preliminarily management indicators system of value chain accounting in foresty enterprises.Through analyzing operation characters and operation process in foresty enterprises, explore to set up value chain and value flow, put forward effective factors on value chain, and set up preliminarily management indicators system of value chain accounting in foresty enterprises.Design the accounting process of value chain accounting in foresty enterprises.Bases on establishing value chain management indicators system of value chain accounting, through analyzing the current process of accounting system, determine the guidelines and principles of value chain accounting process in forest industry business viewed from value chain.Design accounting organization, accounts system and segments system of value chain accounting in foresty industry.Based on traditional financial report, reflects real-time control information supplied by value chain accounting, design financial report of value chain accounting system for foresty enterprises.To be mentioned that, after accounting system reform, accounting standards in industry tends to identity, including foresty enterprises, they all perform Business Accounting Standards and Business Accounting System in present.But mentioned of value chain accounting make accounting information more timly and more effective.This new accounting theory give a new reform in accounting practice.My aticle stands from the view of value chain, study accounting system in forestyenterprises.In order to reclaim a new page for value chain accounting in business practice.