Research On Management Accounting Based On Value Chain Theory

In 21 century, both of interior and exterior environment of enterprise have changed so much, competition pricks up everyday in the world. Face to the competition and the changing environment, how to acquire and keep the competition advantage is more important to the enterprise. In new period, the competition advantages are not only the difference of the product's price and quality, but also incarnate the advantages in the value chain. If the enterprise can manage every sectors of value chain in effect, it can own the truly competition advantage. The traditional management accounting formed in the industrial economy times, it has not adapt to the pricking up competition in the knowledge economy. Many management accounting researchers pay more attention to the development aspect and how to renew orientation of management accounting.Since Pro. Michael E. Potter put forward the theory of competitive advantage and Value chain in the 80's of last century, value chain has been applied universally in the practice of enterprise management and become an important enterprise management idea and method. The value chain theory is an efficient research implement of competition advantage. This thesis attempt to truss the framework of value chain management accounting based on value chain theory. Value chain management accounting leading by the value chain thought, deal with the operation order and assort with every sectors value activity in the light of a "chain" s frame view. Value chain management accounting in order to realize the increment of value and assist the enterprise to cultivate competition advantage, improving the management of the enterprise. Value chain management accounting emphasizes to optimize and control the value chain from the whole aim of value chain, in order to advance the core competencies of the enterprise.Based on the detailed introduction of value chain, this thesis give a framework of value chain management accounting and takes a exploration research of value chain management accounting's basic theory,content and analyzing method.