A To Enhance The Core Competitiveness Of Enterprises And Accounting Management

The intense competition requests us carefully reexamine the current accounting model which merely adheres to the enterprise internal calculation and management and already not be able to adapt the enterprise's development, what the enterprise needs is the analysis method and the report pattern which will fuse inside and outside to one body, and has the instruction function to enterprise strategy, that is value chain accounting based on value chain management theory.This article first introduced the related theory of the value chain, pointed out value chain accounting was the new direction of value chain theory. Then it constructed the concept structure system of value chain accounting from the angle of competitive strategy, identified the value chain accounting's concept, the supposition premises, the basic principles as well as the basic concepts and the factor concepts, analyzed the value chain accounting's mechanism of promoting the core competitive ability. In the practical part, the author analyzed the cost superiority strategic and the difference superiority strategic under the environment of value chain accounting, constructed the value chain accounting's norm system of evaluating achievement, and designed the value chain accounting's report system. The last part of the article is the case analysis of SiDa company implementing value chain accounting management, which introduced the process of value chain's transformation, contrasted the value chain systemaround its transformation, the analysis indicates that enterprise could riseits value and promote its core competence through optimizing the valuechain...