Research On Management Accounting Reporting System Based On The Perspective Of Value Chain

As a major branch of accounting,management accounting plays an increasingly important role in the current fierce market competition environment.With the increasingly fierce competition,relying solely on ex post accounting information has not been able to meet the needs of the rapid development of the company's health,so it is particularly important to study the application of management accounting in the enterprise.The application of management accounting in the enterprise according to the actual situation and the preparation of the management accounting report will help the enterprise managers to predict,analyze and make decisions from the strategic perspective.Since the existing management accounting report does not consider it from the value chain as a whole,the accounting information provided is not complete,which is not conducive to the enterprise managers making decisions from a strategic perspective.The value chain is essentially a series of core business processes of the company.Therefore,the analysis of the value chain is to optimize the company's core business processes,help companies reduce operating costs,improve business levels and operating efficiency,and ultimately enhance the competitiveness of the enterprise's market.the goal of.Therefore,in order to consider the entire value chain and conduct enterprise management from a strategic perspective,it is necessary to combine the value chain and management accounting for research,and to construct and improve the management accounting reporting system from the perspective of value chain.The management accounting report from the perspective of the value chain can integrate the information in all aspects of the enterprise,and provide managers with more comprehensive information,which is conducive to better management of the enterprise managers.Therefore,from the perspective of the value chain,summarizing the successful experience of enterprise application management accounting will help other companies to build their own management accounting reporting system based on their own reality.Based on the theory of the value chain and the composition of the management accounting reporting system,this paper takes Jingdong as the research object,uses the single case study method to conduct in-depth research on the management accounting reports of different links in the Jingdong value chain,and summarizes its application in management accounting.The successful experience finally combed out the management accounting report system under the perspective of the case enterprise value chain.In the in-depth analysis of JD.com,we found that it is based on the key links of the value chain,and carried out the budget beforehand,the cost control in the business process,and the performance after the business activities for the four links of procurement,sales,logistics,and payment.Evaluation.The conclusions of this paper have a complementary effect on the research of the current value chain and management accounting reporting system.It helps other companies,especially e-commerce companies,construct a management accounting reporting system from the perspective of the value chain and help enterprise managers to further analyze the value chain.The key link is to help them forecast,manage and make decisions from a strategic perspective.