A Research On The Value Chain Accounting Based On The Value Chain Theory

This thesis discusses a new accounting theory—value chain accounting, which is the frontier of accounting theory research. With the background of social and economic reform and based on the rapid development of value chain management theory, Chain accounting theory is appearing to the researchers. However, this theory is still under the academic study stage. Value chain accounting emphasizes on management from the perspective of accounting, it effectively applies information technology that breaks the restrictions of the traditional accounting systems and helps to merge into the internal corporation management even into the whole industry chain management. Based on the value chain accounting theory research, this thesis aims to put forward the applying system and hopes to make some contributions on the chain accounting theory from academic to practical, which fully applies in the corporation value management. In order to finish this thesis, besides all the preparation of academic research, the author made lots of efforts looking into more than 30 companies in Nanjing, Wuxi and Shanghai for the research and gaining lots valuable information and data as well as precious opinions from experts. This thesis applies industry value chain models to achieve the system research.The sparking points of this thesis are as followings: firstly, it gives a detailed and deep analysis of the chain accounting background and its meaning; secondly, it first puts forward the idea that individually setting up inter value chain accounting and industry value chain accounting to achieve the value chain accounting management system; thirdly, it first brings up the thoughts that inter value chain accounting develops with ERP together; fourthly, it gives a deep study on industry value chain accounting in terms of its achievements items, e.g. accounting calculation method of industry chain, financial evaluation index of value chain, financial information sharing mode of value chain; fifthly, it puts forward and analyses the research direction of value chain accounting on solving practical problems.