Value Chain Accounting Model Study

Value chain accounting is a new field of accounting, which came out on the base of the value chain and value chain management theory, under the background of universal change of both the accounting environment and the enterprise management idea. It is one of the most important directions of the accounting reformation. Professor Yan Dawu, a famous accountant of China, put forward and built the basic framework of value chain accounting. Value chain accounting has been some research results in theory, but its practical application in the research and guidance less. Therefore, this paper explores and studies the application of the value chain accounting from a practical point. First, expounded the value chain accounting and related theory, including value theory, value chain theory and value chain management theory, then as to the concepts such as definition, object, objective, and function and analyzed the extension and content of value chain accounting. Through theoretical expositions, value chain accounting lay the foundation for the applied research.This paper mainly presented the value chain accounting model from the perspective of the enterprise value chain. One of its basic ideas was that in the enterprise value chain of thought, the value-added of the various activities in the process can be summarized as the value-added of the process, value-added of the process can be summarized as the value of the overall enterprise. Second, the value-added of enterprises includes quantity and quality. The accounts of input, output, value-added with a three detailed accounts are set up to calculate and dispose the value-added from three layers of activity, process and enterprise. On the introduction of the number of value-added, this paper presented a value-added quality coefficient from three layers of activity, process and enterprise to reflect the quality. The disposed information are reported and disclosed. Then an example is used to illuminate the practical operation course and the in the management of the value chain accounting in industry. Finally expounded the value chain accounting model implementation of the related support.