Exploration Research In Value-Chain Management Accounting

Accompanied with the great development speed of modern technology, market-direct economy is ripe day by day. The competition lies in the whole world and any company must stand the pressure came from every corner. Under this circumstance, management from the aspect of value chain become popular around the world. Value chain management brings a big problem to the traditional management accounting and ask it to update its ideas, which means that in order to support the value chain management and the development and re-location of management accounting, traditional management accounting should absorb value chain ideas and build the theory framework of value-chain management accounting. In words, value-chain management accounting mainly discuss the prediction, decision, analyzing, evaluation and adjusting of value, which is led by value-chain ideas, rotate with value-chain management and supports the decision making.The thesis is built on the foundation of deep research of value chain theory, and takes exploration research of value chain management accounting's basic theory, content and analyzing method.