The Research On Principle Of Real-time Accounting Control Of Value-chain Beyond The Firm Boundary

With competition intensifying, developments of network and information technology provide technical conveniences to inter-firm linkages. Then competitions between firms turn to competitions between value-chains. With firm border becoming fuzzy and competitive environment changing, traditional accounting control exposed limitations and lagging. Because of these inadequacies, Professor Yan Dawu and Zhang Ruijun raised concept of value-chain accounting and real-time accounting control. They extend control space to entire value chain, and control process dynamically from begin to end. In the new environment of value-chain and information age, real-time accounting control has advantages on the strategic control objectives, the dynamic control model, and the comprehensive information.Nowadays, modern control not only need to support single firm's production and operations activities, but also need to control activities beyond the firm boundary real-time. All of these are taking more and more researchers' attention to control beyond the firm boundary. But there is only little research about the value-chain beyond the firm boundary. This article use modem control theory, synergy theory to research how real-time accounting control of value-chain beyond the firm boundary running from economic theory and value-chain management.According to the characteristics of the value-chain beyond the firm boundary, we analyses feasibility and principles of control, and present real-time account control of value-chain beyond the firm boundary is a man-machine combination and feed forward-feed back control system. Control principles are that: In feed forward control system, firm detecting changes of sustainable development level and reliance level to forecast the changes of f_i(x_i); in feed back control system, firm detecting sharing level, complementary level, and value added ability real-time to find the change or anomalies of f_i(x_i). In corrector, firm find out the reasons by analyses control environment, firm ability, control mechanism and cooperative firm. Then, firm decide and implement control measures according to specific reasons, and feedback information to begin a new cycle. In order to achieve real-time control, we propose it combine with management system and add fuzzy control program in concrete implementation.