外文文献翻译管理会计.docx
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外文文献翻译管理会计
外文文献翻译管理会计
毕设附件外文文献原文及译文
文献出处
作者:
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