摘要
价值链分析理论与会计管理理论相结合产生了价值链管理会计,这是会计理论的拓展。价值链管理会计本质上是价值链管理的重要组成部分,在学科归属上属于管理会计的研究范畴,是战略管理会计的进一步发展。在对战略管理、价值链分析和价值链管理会计彼此之间的关系进行辨析的基础上,着重阐述了价值链管理会计的理论框架,以及价值链管理会计和战略管理会计之间的联系与区别。
As a new creation of accounting theories, value chain management accounting is the combination of value chain analysis and accounting theory. Actually, value chain management accounting is an important part of value chain management and a further development of strategic management accounting. They both belong to the management accounting. On the basis of analyzing strategy management, value chain analysis and value chain management accounting, this article focuses on the theory frame of value chain management accounting and differentiates between strategic management accounting and value chain management accounting.
出处
《经济问题》
CSSCI
北大核心
2007年第1期114-116,共3页
On Economic Problems
关键词
价值链
管理会计
价值链管理会计
value chain
management accounting
value chain management accounting
