Concept Framework Analysis For Competitor Accounting

The article first elaborated the necessity it take the contemporarynew economy as the background analysis which competitor accountingproduces, Then from competitor accounting and competitor accountingconcept frame construction concept limits obtaining, proposed competitoraccounting and competitor accounting concept frame concept. Competitoraccounting is refers to provides the competitor financial,thenon-financial information,cost resources,cost structure,productresearch and development,market share,management strategy Andcarries on the thorough analysis, helps the superintendent to carry on thestrategic localization,to maintenance relative competitive advantage, thegain exceeds the quota reward one kind of modern accountant themanagement. But the competitor accounting concept frame is refers to thecompetitor accounting concept structure and some essential factorsthrough the relations which relates mutually, restricts mutually to formthe competitor concept structure the organic whole thing. After it haslimited above two related concept category, has profited from thepredecessor the concept framework analysis method and unifies thecompetitor accountant's characteristic system, analysis the essential factorcompetitor accounting concept frame construction to financial inventoryaccounting which contains The competitor accounting concept frameshould contain following nine aspect essential factor, respectively is thecompetitor accountant's goal,the competitor accountant's essence,thecompetitor accountant's function,competitor accountant's object,competitor accountant's essential factor,competitor accountant's supposition,competitor accountant's principle,competitor accountant'scontent and method system as well as competitor accountant's practiceContains in the competitor accounting concept frame. This article takecompetitor accounting the goal as it's concept structural framing logicalbeginning, and has emphatically analyzed the content and the betweenlogical relations which in the competitor accounting.