Studies On Value Chain Accounting

With the coming of information age in 20th great changes of enterprise's interior and exterior environment have taken place, as the fields of management appear new transforms. They will be countered with the uncertainty of the customers, the shortening of product life-spanned the more change complexity of the product structure. Taking a sweeping view on the history of the accounting, we can see that accounting development is reactivity. So we must reexamine current accounting model and create it new to be fit for new situations.According to the viewpoint that Accounting is a management activity of value and the theory of value chain, the thesis indicates some parts of current accounting model have fallen behind the age. At the same time, with the help of model information technology, the scope of accounting management will be developed from time and space. Then the theory framework of value chain accounting which is at the core of value management will be built to achieve forecast before the event, control in real time and appraisal after the event. Value chain accounting adds new content to accounting theory.The thesis is based on the changes of the accounting environment, discussed the impact that accounting theories and accounting methods were subjected to, and proposed the development of value chain accounting innovation under new managerial environment.The thesis is composed of four parts, and the main contents of each part are as follows:The introductory section reports firstly the purpose and significance to the selection of this subject, then the research achievements home and abroad, and finally the train of thought and methodology to bring up the study topic.Chapter I expounds on the background of value chain accounting. In this section, the author analyzes the challenge to accounting theory and accounting practice coming from the exterior and interior environmental changes of enterprise and the expansion in the management field, especially the invalid function of current accounting model. The analysis establishes the base for the following mention and theoretical restructuring of current value chain accounting.Chapter II analyzes the likelihood of reforming value chain accounting. In this section, the author considers the merge which comes from research object and target between accounting management theory and value chain management theory as the theory likelihood, and the development of scientific information technology and software profession in microcosmic levels and the policy support for example pushing on information in macrocosmic levels as practice likelihood.Chapter III is the emphasis of this paper. First, this part raises the basis theoretical constructs of value chain accounting, such as accounting essence, accounting goals, accounting factors, and accounting functions. Second, it puts forward the applied theoretical constructs of value chain accounting, including accounting hypotheses, accounting confirmation and measurement and basic accounting principles. Then it discusses the calculation patter. Drawing a lesson from the calculation principle of Activity-Based Costing, the patter works out new account and calculation procedure, and constructs an Integrated model of the accounting and the operation process which bases on event accounting method and REA accounting model with the help of information technology, such as date base technology.Chapter IV reports the significance and applied prospect of value chain accounting. First the part analyzes the distinguishing features possessed of value chain accounting, which embody many functions to be able to support related fields. Second it dissects the difficult point of value chain accounting coming from practice and theory. Then it draws the conclusion that the application of value chain accounting proceeds step by step.The original idea of the paper depends on constructing he theory framework of value chain accounting from three different levels, such as the basis theoretical construct, the applied theoretical construct, the calculation patter. Th...