摘要
本文切入重要的虚拟化协同网络视角,从理论上描绘了模块化价值网的系统结构视图认为其构造实质是建立在企业模块化与共同界面规则框架下,由集群品牌核心企业推动搭建的信息、知识和价值共享的虚拟化网络组织;其会计信息系统是由实体会计系统与虚拟会计系统组合而成;财务管理模式可以有集权型、分权型和混合型三种选择;财务制度包括显性财务制度、隐性财务制度以及财务治理;核心企业应采用深度参与型成本管理战略不断促使价值网中各成员企业资源的合理配置以及网络核心资源的持续优化;价值网产品成本既包含与订单有关的,也包括与订单无关的,与订单有关的成本又可划分为网络层次的成本和能力单元层次的成本。
This paper cut important virtualization collaborative network perspective,it theoretically describs systemic structure view of modularization value network,thinks the construction essence is based on the framework of both enterprise modular and common interface rules,the core enterprise of cluster brand to promote the virtualization network organization with share of the building information,knowledge and value.The accounting information system is made up of the entity accounting system and virtual accounting system.Financial management mode can have three kind of choice,the centralization model,the diapartment model and admixture model.Financial system includes the dominant financial system,recessive financial system and financial management.The core enterprise should adopt depth participative cost management strategy,constantly prompted reasonable allocation of resources to each member of value net and network core resources for the continued optimization.Value net product cost contain both order relevant,as well as order irrelevant,and the cost related order can also be divided into network level cost and ability unit level cost.
出处
《技术经济与管理研究》
2013年第2期64-68,共5页
Journal of Technical Economics & Management
基金
广东省哲学社会科学"十二五"规划一般项目(编号:GD11CGL10)
关键词
财务管理
会计信息系统
战略管理
成本管理
Financial management
Accountant information system
Strategic management
Cost management
