Applied Research On Value Chain Management Accounting

With the rapid growth of China's economy,electronic information technology is developing at a rapid speed.With the advent of 5G era,the spread speed of information technology is becoming faster,and the application of information is becoming more and more common.With the application of Internet,big data,cloud computing and other technologies more and more widely,the operation and development of contemporary enterprises have brought a huge impact,and the enterprise economy has gradually changed to intelligent,information,big data.Facing the rapid economic development in the new situation,enterprises have to re-examine their value chain,management accounting and organizational structure.The combination of the value chain and the management accounting can develop a new management mode for the enterprise,it not only can help enterprises to restructure its internal organizational structure,also can be integrated enterprise internal staff,suppliers and consumers of information,more can change the situation of accounting business process of a single management,achieve real-time processing of accounting business process.The application of value chain management accounting can not only help enterprise managers to accurately understand the business dynamics of enterprises,but also improve the work efficiency of managers,timely make strategic adjustments,and point out the direction for the development of enterprises.In the 1980 s,American scholar professor Michael porter proposed the value chain theory through continuous research.With the continuous exploration of scholars,the value chain theory has been widely applied in the management of contemporary enterprises,and has become one of the most important management concepts and methods.Based on the value activities of enterprises in the value chain,this paper will explore the specific application of management accounting in the business process of enterprises,so as to help enterprises expand their differentiated competitive advantages.In theoretical research,this article is specific case with jingdong,collect related information of jingdong,integrate data,first of all,according to the value chain analysis method from within,horizontal and vertical three aspects to analyze the jingdong is how to expand their differentiation competitive advantage,and is engaged in the former,matter and afterwards the three time dimension of the specific studies concrete application of management accounting in jingdong value activities,finally from the perspective of macro jingdong value chain management in the use of the advantages and disadvantages in the process of accounting system,according to the result of in-depth analysis,to jingdong put forward some Suggestions for optimization,and summarize the experience of jingdong successfully.