Research On Item Cost Management Based On Value Chain Accounting

Value chain is a basal tool to increase enterprise value. It has been used in stratagem management, management accounting, marketing and other enterprise management areas. Rapid changes of market and transforming of management notions affect the whole accounting circulating system.This thesis tries to put the value chain accounting thinking into the cost control of the item management. First it redefines the area of cost control. Second it makes the new area of cost control be its research object. It puts the value project into the target cost method to reduce the bargaining cost effectively. At last it lays out a case on product researching item cost management based on value chain accounting thinking.This thesis enlarges the research area of item management cost control. The new area includes aim company, upriver supply company and downriver client. This thesis enriches the viscera of item management cost control. The new viscera include producing cost, bargaining cost and some indirect cost. Thesis prolongs the management time. The new management starts before the cost happening.