外文文献翻译管理会计Word格式文档下载.docx

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SmithD

期刊:

Economics&

Management,2016年，第5卷，第5期，pp:

31-41.

原文Theresearchofmanagementaccountingbasedonthevaluechain

SmithDAbstract

Sincethe20thcentury,theemergenceanddevelopmentofmanagementaccounting,notonlyenrichedthecontentoftheaccountingdiscipline,changedpeople'

sconceptofaccounting,alsomarkstheaccountingdisciplinehasenteredanewperiodofdevelopment,becomeanimportantpartofenterprisemanagement.Inordertobetterunderstandthemanagementaccounting,graspitsfuturedevelopment,fromtheperspectiveofvaluechain,reviewtheevolutionofmanagementaccounting,managementaccountingsystemwillnotonlyhelptoexploreresearchandoptimizingthevalue-addedprocess,expandthefieldofvisionofresearch,themanagementaccountingtothedevelopmentandimprovementofmanagementaccountingdisciplineconstructiontoprovideascientifictrainofthoughtandconception,butalsocanexpandthespacefortheresearchofthemanagementaccounting,topromotethepracticeandapplicationofmanagementaccountinginenterprisemanagement.

Keywords:

Managementaccounting;

Valuechain;

Valuestreamstrategy1Introduction

Porter,Michaele.Porter）firstproposedtheconceptofvaluechain,andinthepastnearly20yearsobtainedtheverybigdevelopment,islistedasoneofmodernadvancedmanagementideas,becometheeffectivetoolofcompetitiveadvantage,theenterprisefinancialmanagementandmanagementaccountinghasalargereffect.

Porter'

svaluechainisoftenconsideredinthetraditionalsenseofthevaluechain,afavortoasingleenterprise'

spointofviewtoanalyzethevalueactivitiesofenterprise,theenterprisewithsuppliersandcustomerscanconnect,aswellasenterprisegaincompetitiveadvantage.Intheoriginalbasedonmanufacturingindustry'

spointofview,thevaluechainisseenasaseriesofactivitiescompletedina

row,therawmaterialsareconvertedintoaseriesofprocessofthefinalproduct.Pointofthevaluechainasanewvaluechaingroup’sworktogetherinaseriesoftechnologicalprocess,constantinnovationinacertainway,createvalueforcustomers.Thoughtthatthedevelopmentoftheenterprisevaluechainisnotonlyaddvalue,buttocreatevalue.Inthevaluechainsystem,thedifferenteconomicactivityunit（）,suppliers,businesspartnersandcustomersbycooperatingtogethercreatevalue,andisnolongerrestrictedtotheproductitselfworthofmaterialtransformation.Later,JohnShankdescribedabroaderthanporter'

svaluechain.Theybelievethatanyenterpriseshouldputtheirownvaluechainintheindustryasawholetoconsider,lookatthevaluechain.Itincludesfromtheinitialrawmaterialsuntilthefinalproductforthesuppliertothewholeprocessoftheuser.Atthesametime,enterprisesinthevaluechainmustbethesameorsimilarpositioncarryonthefullanalysisofcompetitors,andcandevelop,maintainandenhancethecompetitiveadvantageofenterprisesreasonablestrategy.Theirstrategiccostvaluechainanalysisthoughthasenrichedthecontentofstrategicmanagementaccounting.Ifanenterpriseoraindustry,asavaluechainanalysisofcompetitorsandcustomersareveryuseful,butlookfromtheneedsofenterpriseinternalmicroscopicmanagement,tothecomprehensiveperspectiveduringtheprocessofenterprisevaluecreation.Sowillthebusinessactivitiesofenterprisesmustbedecomposed,generallycanbedividedintoanumberofvaluecreationactivities.Fromtherawmaterialsupplythroughmanufacturingtoproductsaleandthepost-saleserviceandsoonaseriesofrelatedactivities,usingtheexplorationandanalysisonweaknessesinordertofindouttheenterpriseitself,andthentakeatargetedstrategyandtacticstoresolvetheexistingdisadvantage,makewholeoptimalallocationandeffectiveuseofresources,soastocreatemorewealthforshareholdersandstakeholders.Potteristhefirsttousethemethodof"

valuechain"

toanalysisenterprise,tryingtosolvetheproblemofcompetitionstrategyandmaintaincompetitiveadvantage.MountainandGregoryporter'

svaluechainconceptfordareandatthesametime,alsomadeacertaindevelopmentintermsofstrategicanalysis,anddemonstratedthroughthevaluechainanalysiscanbederivedwithenterprise'

sdevelopmentstrategy,andthatthestrategy

willbetheestablishmentoftheenterprisecostmanagementmodehaveasignificantimpact.

2Thevaluechaininfluenceonmanagementaccounting

Michaelportereveryenterpriseisusedforthedesign,production,sale,deliveryandcollectionforproductvariousassignmentsinasupplementaryrole,allthesejobscanbeexpressedinthevaluechain."

Thoughtisthecoreofvaluechainbasedonproductvalueformationofthejobmanagement,taketargetedmeasurestoeliminatevalue-addedhomework,maximizethevalueoftheenterprisemanagementefficiency,tomaintainandcreatethesustainablecompetitiveadvantageoftheenterprise.

Usually,theenterpriseinternalvaluechainisthreetypesofvaluechain,verticalvaluechainandhorizontalvaluechain.Enterpriseistheenterpriseinternalvaluechaininthewholeprocessofproductionandbusinessoperationactivitiestocreatevalueforcustomersofbasicactivitiesandauxiliaryactivities.Althoughauxiliaryactivitiesnotdirectlyinvolvedintheprocessofenterprisestoprovidegoodsorservices,butitcanhelpenterprisestoimprovetheefficiencyofcreatingvalue.

Verticalvaluechainistoconnectcompanieswithsuppliersandcustomersofthevaluechain,withthedevelopmentofeconomy,thechangeofenvironment,enterprisesshouldchoosethemostcompetitiveinthevaluechainlink,gainprofessionalcompetitiveadvantage.Horizontalvaluechainisinthesamepositionontheverticalvaluechainformedalinkbetweenbusinesses,"

thisconnectioncanfindnoobviouscontact,butitdoesexist.Thiskindofpracticeformanindustry,theinternalconnectionofthelinkrolewithineachenterprisecandecidetheresultoftheindustrybetweentherelativecompetitivepositions"

.Mainlyisembodiedinthecompetitionofvaluechain.Managementaccountingbothbelongtoenterprisevalue-addedprocessauxiliaryactivity,atthesametimecanberealizedthroughthefunctionofmanagementaccountingitselftotheenterpriseinternalvaluechainoptimization,helpenterprisestoimprovetheconnectionbetweenthevariousvalueactivitiesandmakethemtendtobecoordinated.Longitudinalextendstheconceptofvaluechainmanagementaccountingperspective,theenterprise,suppliersandcustomersasorganismsthatlivetogetherinthesamevaluechainmanagement

accountingcantakeadvantageofitsuniquetechnologyandmethodtoselectthevaluechainupstreamanddownstreamenterprisesandsaleschannels,cuttingoftherealizationofthevaluechainandtobuild,tocreateenterprise'

scompetitiveadvantage.Atthesametime,theuseofindustryvaluechainanalysistounderstandthecompetitionsituationandenterprisesarefacedwiththeproblem,clearlycomparedwithcompetitors,thecostofenterpriseandtakesomecorrespondingmeasurestoeliminatethecostdisadvantage,maintainandcreatecostadvantages,obtaingreaterthanitscompetitorsmorelastingcompetitiveness.Therefore,aftertheintroductionofconceptofvaluechain,makemanagementaccountingdisciplineresearchintime,space,depthofthreedimensionshavebeenimprovementandextensionofthesystem.3Thefuturedevelopmentofmanagementaccounting

Thedevelopmentofmanagementaccountingproblemshasalwaysbeenthefocusofacademiccircles,inviewofthefactorsinfluencethedevelopment,theoryfromtheeconomicenvironment,managementtheoryandscienceandtechnology,etcareconductedin-depthdiscussion,butfromtheperspectiveofvaluechainanalysisisstillablank.Inthisarticle,throughtheanalysisofvaluechainthoughtandperspectivetothestudyoftheevolutionofmanagementaccountingbasedonvaluechainenablesustoprovideinstructiveforthefuturedirectionofthemanagementaccountingandthedevelopmentoftheoreticalguidance.

3.1Thedevelopmentthemeofmanagementaccounting

Throughoutthe20thcenturythedevelopmentofmanagementaccounting,managementaccountingalongtheefficiencyandbenefitandValuechainoptimizationoftrajectory,thetrajectoryaroundbasically"

value-added"

（Value-added）thistopic.

Fromtheperspectiveofvaluechainmanagementthataccountingisbyincreasingthequalityofthevariousvalueactivitiesandcoordinatetheconnectionbetweenthemtobringvalue-addedbusinessorganization.Inthe21stcentury,fromtheperspectiveofvaluechainofpeoplecometorealizethatvalueaddedisthebreakthroughpointoftheenterprisetoobtaincompetitiveadvantage,morefar-reachingthancompetitiveadvantageistheCoreofenterprisedevelopmentability（CoreCompetence）,itistheenterpriseunique,maketheenterprisecantakealeadon

arangeofproductsandserviceshavetorelyonthekeyability,isakindofcomplextechnologyandskills.

Corecompetencecanbeturnedintobrand,technicalknow-how,services,expertise,innovation,managementexpertiseandmarketnetwork,etc.Thecorecompetenceisnotenterprisecanhavefromthestart,butcultivatedintheprocessofmanagement,focusoninternalmanagementservicefortheenterprisemanagementaccountingwillplaysanimportantroleforcultivatingthecorecompetitivenessofenterprises.First,managementaccountingcanindirectlyshapetheenterprise'

scorecompetitiveness.

Basedontheperspectiveofvaluechainmanagementaccountingmethodsintheserviceoftechnologyresearchanddevelopme