Application Research Of Management Accounting Based On Value Chain

Along with the transformation of organization and the increasingly fierce market competition,the innovation and development of management accounting is in full swing.As an important tool of management accounting,value chain analysis plays a more and more important role in changing the view of accounting management and improving the efficiency of management decision.Based on literature analysis and theoretical research,this paper reveals the inherent theoretical logic of value chain management.According to the practical application of enterprises in the process of value chain management,the three dimensional decision making tool of management accounting based on the internal,horizontal and vertical value chain is mainly discussed.Secondly,according to the design principles of system indicators,a performance evaluation system based on the theory of value chain management is constructed.Finally,with the example of the successful reshaping of the value chain-the Nan Ji E-Commerce as an example,an empirical study is carried out in combination with the principal component analysis and the value chain management system,and the relevant suggestions are given in combination with the comprehensive score of the value chain management of the Antarctic e-commerce,Combining value chain management theory with enterprise practice,I hope it can provide references for other enterprises to make effective decisions and management decisions.