The Impact Of Management Accounting Techniques Integration Based On Supply-chain On Firm Performance

In recent years,management accounting techniques such as Balanced Scorecard,Economic Value Added,Activity-based Costing and Job Basis Management have been innovated and applied.In the face of foreign advanced management accounting techniques,there are three kinds of adverse tendencies in the specific application process:ignoring the complementarity of techniques,emphasizing the exclusivity of techniques;the lack of functional compatibility in using management accounting techniques.A series of excellent management accounting techniques cause the waste of resources and internal management confusion.Although each of the management accounting techniques,such as the Balanced Scorecard,the Economic Value Added,the Activity-Based Costing,forms a relatively independent management accounting control closed-loop,but there are intersections and overlapping areas where the techniques play a role.Management accounting techniques integration can improve the efficiency of the application of techniques,enhance management accounting function.Based on this,this paper uses resource-based theory and competitive advantage theory and adopts the research logic of "resource-ability-performance",takes the chain system as the "ruler" to evaluate the competitive advantage of the enterprise,and constructs the relationship between the management accounting tool clusters based on the supply chain,competitive advantage and enterprise performance.Through the questionnaire survey,we can access to relevant data.The study finds that budget management accounting techniques,cost management accounting techniques and operational management accounting techniques have been widely used,but the style of techniques are different concerning the application in different supply chain process;management accounting technique cluster has a positive impact on performance,but the style of management accounting technique cluster and the degree of impact on firm performance have significant differences in the different process of the supply chain.Further studies show that management accounting technique cluster has indirect effect on firm performance when serving competitive advantage as intermediary variable.There are six parts in this article.The first part is the introduction of this passage,which mainly introduces the research background and the significance of this research,the research methods,the research mentality and the innovation of this article.The second part is the literature review,which mainly reviews around the management accounting tools and their Integration,supply chain,competitive advantage,enterprise performance.The third part is the theoretical basis and the research hypothesis.Based on the theory of "resource-based theory" and"contingency theory",the research hypothesis of this paper is deduced.The fourth part is the empirical design,mainly discusses the questionnaire design ideas,data selection and sample selection,scale reliability and validity analysis;the fifth part is the empirical results and analysis,mainly including the structural equation and results.The sixth part is summarizes and prospects.