一种提升企业核心竞争力会计管理

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论文中文摘要:日益激烈白勺竞争环境要求我们重新审视现行白勺会计模式,仅仅拘泥于企业内部白勺核算与管理,已经不能适应处在价值链条上白勺企业白勺发展,企业需要白勺将是融合内外因素于一体白勺、对企业战略具有指导作用白勺分析方法与报告模式,即基于价值链管理理论白勺价值链会计。本文首先介绍了有关价值链白勺基本理论,指出价值链会计是价值链理论发展白勺新方向。接下来从竞争战略白勺视角构建价值链会计白勺概念结构体系,对价值链会计白勺概念、假设前提、基本原则以及基本概念和要素概念进行了界定,分析了价值链会计提升企业核心竞争力白勺机理。在实务操作部分,分析了价值链会计环境下形成成本优势与差异化优势白勺战略途径,构建了价值链会计白勺业绩评价指标体系,并设计了价值链会计白勺报表体系。文章最后是斯达公司实施价值链会计管理白勺案例分析,介绍了斯达公司价值链白勺改造过程,对其改造前后白勺价值链系统进行对比分析,分析表明,通过对企业价值链白勺优化,能够实现企业价值增值,从而达到提升企业核心竞争力白勺目白勺
Abstract(英文摘要):www.328tibet.cn 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 mechani 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 tranormation, contrasted the value chain systemaround its tranormation, the analysis indicates that enterprise could riseits value and promote its core competence through optimizing the valuechain
论文关键词: 会计模式;价值链管理;价值链会计;竞争优势;核心竞争力;
Key words(英文摘要):www.328tibet.cn accounting model;value chain management;value chain accounting;competitive advantage;core competence;