The Value Chain Accountant's Research Use In Agricultural Enterprise

With the coming of the information time, the enterprise management environment and its pattern have profoundly changed, the competition between enterprises has increasingly been intense because of the swift and violent development of computer, the network and the advance in technology. The competition in the enterprise has risen by the value competition in the product; the products become the enterprise's carrier to provide the customer's value, the relationship among the enterprise, the customer and supplier is the value system which one kind mutually relates. This requests us to carefully examine the present accountant-pattern, merely rigidly adheres to the enterprise interior calculation and the management could not adapt occupies on the value chain link enterprise's development. It needs the enterprises adjust their business process what can satisfy the customers'demands and realize the customer value, redesign enterprise's value chain, reform present accountant-pattern, fuse the accountant management of value chain, conformity the resources in enterprise internal and external, establish the enterprise's competitive advantages, that will enables the enterprise to develop sustained.It is very important for the enterprise how to realize the value maximization, how to embody in the accounting information. In our country, the value chain accountant's research use in agricultural enterprise at the start stage and hasn't formed a theory method system. This research made use of value chain accountant in the agricultural enterprise and developed accountant the fundamental research space. On the one hand, it's a challenge to traditional accountant; On the other hand, will certainly rich accountant in the essential factors, the goals, aspect the functions theory and so on. Therefore, researching the utilization of value chain accountant's in agricultural enterprise has the significant significance.Because of the closed relationship between value chain accountant and the value chain management theory, this thesis based on the value chain theory and value chain accountant's elementary theory, summarized the value chain accountant's related concept, supposition, principle, analyzed the situation of the crosswise and lengthwise value chain management, expounded agricultural enterprise value chain accountant from the time and space aspects. It analyzed longitudinal and crosswise value chain agricultural enterprise value chain accountant from the spatial dimension; From the time dimension it focused on the construction of agricultural enterprise value chain process from the forecasting in advance, the construction of decision-making and control management, the analysis after the event. Furthermore, it introduced the application of value chain of agricultural enterprises from the material flow, capital flow, information flow and human resource flow, and analyzed their concrete operation. Finally an example was given to explain the application of value chain accountant in agricultural enterprise. It has a great significance to apply the value chain in agricultural enterprise, which will enhance their competitive ability and realize their value maximization.