The Application Study Of Value Chain Accounting In Marketing Value Creating Activity

The environment of accounting has had a big change with the arrival of the knowledge- economy era, especially the development of the network technology. The management thought of enterprises has also had the fundamental transformation as well as their operation way and development targets. The value chain management idea has been accepted by more and more enterprises. The enterprise's management way is developing to an export-oriented, multiplex and collectivization direction, and the value maximization has become the goal which the enterprise pursues. The traditional accounting pattern performs its limitation, and transforming the present accounting pattern is already inevitable trend in new environment. It is very important to study the tendency of transformation of value chain accounting due to following the value chain idea.The status of marketing activity in enterprise has promoted absolutely. How to recognize the marketing activities' internal movement mechanism clearly, how to weigh the marketing activities on putting and production, and how to evaluate the marketing achievements scientifically and fairly, have become the common concerns by enterprise investors, the creditor and the enterprise managers. The value chain accounting provides a new method or tool for analysis, calculation and evaluation of the marketing activity by using its unique information quantified function.First, this paper presents the theory of value chain accounting, compared with the traditional accounting, and explains the relationship between the value chain accounting and the value chain management from theoretic and the practical aspects. It bases for application research of the value chain accounting in marketing value creation. Second, the paper discusses the combinative research mechanism of the value chain accounting and the marketing value creation. It builds a marketing value chain by recognizing and analyzing the marketing value activity, and the marketing value activity auditing and calculation system due to the value chain accounting. It aims to attempt to audit and calculate the marketing value activity by using the unique information quantified function. Third, it evaluates the marketing achievements by using the balance scorecard, controls and optimizes the marketing value activity, and designs a durative optimized circulation chart which is based on the marketing value activity of the value chain accounting. Finally, the paper discusses applied question of the value chain accounting and forecasts to its application prospect.