Value Chain Accountant Analysis Method And Applied Research

Value chain accounting is a new field of accounting, which comes out with the background of social and economic reform and is based on the rapid development of value chain management theory. It is one of the most important directions of the accounting reform. Professor Dawu Yan puts forward and builds the basic framework of value chain accounting. However, this theory is still under the academic study stage.The researches of predecessors as the foundation, this paper researches value chain accounting analysis method and its application. The paper first introduces the theory basement of value chain accounting and the limitation of traditional management accountant, and points out that value chain accountant is the value chain theory's new development direction. Then, according to the research results obtained in value chain accountant and the theory framework of tradition management accounting, the initial theory framework of value chain accountant is put forward, which includes the elementary theory, the concept structure and the application theory and expounds the content of them. Then, based on activity-based cost, activity-based value-added is brought forward, which is a new analysis method. Combined with Activity-based value-added and value chain analysis and balance scorecard methods, the paper researches the application of value chain accounting analysis method and points out the basic ideas of the application: Applied value chain analysis in pre-event decision-making stage and applied activity-based value-added and balance scorecard respectively in in-event control stage and after-event evaluation stage. This paper also unfolds particular application of analysis method of value chain accounting through case analysis and analyzes the application effect between value chain accounting and traditional management accountant and shows that value chain accounting has advantage comparing value chain accounting to traditional management accountant in helping enterprise to achieve goals, such as obtaining management information, seeking strategic value-added parts, attaining enterprise's value maximum.In the end, based on the analysis on advantage and disadvantage of value chain accounting's application in China, this paper raises some suggestions to the application of value chain accounting and then sums up some shortcomings and deficiencies of this study and gives some advices of further research.