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1、Smith D 期刊:Economics & Management, 2016年，第5卷，第5期，pp:31-41. 原文The research of management accounting based on the value chain Smith D Abstract Since the 20th century, the emergence and development of management accounting, not only enriched the content of the accounting discipline, changed peoples con

2、cept of accounting, also marks the accounting discipline has entered a new period of development, become an important part of enterprise management. In order to better understand the management accounting, grasp its future development, from the perspective of value chain, review the evolution of man

3、agement accounting, management accounting system will not only help to explore research and optimizing the value-added process, expand the field of vision of research, the management accounting to the development and improvement of management accounting discipline construction to provide a scientifi

4、c train of thought and conception, but also can expand the space for the research of the management accounting, to promote the practice and application of management accounting in enterprise management. Key words: Management accounting; Value chain; Value stream strategy 1 Introduction Porter, Micha

5、el e. Porter） first proposed the concept of value chain, and in the past nearly 20 years obtained the very big development, is listed as one of modern advanced management ideas, become the effective tool of competitive advantage, the enterprise financial management and management accounting has a la

6、rger effect. Porters value chain is often considered in the traditional sense of the value chain, a favor to a single enterprises point of view to analyze the value activities of enterprise, the enterprise with suppliers and customers can connect, as well as enterprise gain competitive advantage. In

7、 the original based on manufacturing industrys point of view, the value chain is seen as a series of activities completed in a row, the raw materials are converted into a series of process of the final product. Point of the value chain as a new value chain groups work together in a series of technol

8、ogical process, constant innovation in a certain way, create value for customers. Thought that the development of the enterprise value chain is not only add value, but to create value. In the value chain system, the different economic activity unit （）, suppliers, business partners and customers by c

9、ooperating together create value, and is no longer restricted to the product itself worth of material transformation. Later, John Shank described a broader than porters value chain. They believe that any enterprise should put their own value chain in the industry as a whole to consider, look at the

10、value chain. It includes from the initial raw materials until the final product for the supplier to the whole process of the user. At the same time, enterprises in the value chain must be the same or similar position carry on the full analysis of competitors, and can develop, maintain and enhance th

11、e competitive advantage of enterprises reasonable strategy. Their strategic cost value chain analysis thought has enriched the content of strategic management accounting. If an enterprise or a industry, as a value chain analysis of competitors and customers are very useful, but look from the needs o

12、f enterprise internal microscopic management, to the comprehensive perspective during the process of enterprise value creation. So will the business activities of enterprises must be decomposed, generally can be divided into a number of value creation activities. From the raw material supply through

13、 manufacturing to product sale and the post-sale service and so on a series of related activities, using the exploration and analysis on weaknesses in order to find out the enterprise itself, and then take a targeted strategy and tactics to resolve the existing disadvantage, make whole optimal alloc

14、ation and effective use of resources, so as to create more wealth for shareholders and stakeholders. Potter is the first to use the method of value chain to analysis enterprise, trying to solve the problem of competition strategy and maintain competitive advantage. Mountain and Gregory porters value

15、 chain concept for dare and at the same time, also made a certain development in terms of strategic analysis, and demonstrated through the value chain analysis can be derived with enterprises development strategy, and that the strategy will be the establishment of the enterprise cost management mode

16、 have a significant impact. 2 The value chain influence on management accounting Michael porter every enterprise is used for the design, production, sale, delivery and collection for product various assignments in a supplementary role, all these jobs can be expressed in the value chain. Thought is t

17、he core of value chain based on product value formation of the job management, take targeted measures to eliminate value-added homework, maximize the value of the enterprise management efficiency, to maintain and create the sustainable competitive advantage of the enterprise. Usually, the enterprise

18、 internal value chain is three types of value chain, vertical value chain and horizontal value chain. Enterprise is the enterprise internal value chain in the whole process of production and business operation activities to create value for customers of basic activities and auxiliary activities. Alt

19、hough auxiliary activities not directly involved in the process of enterprises to provide goods or services, but it can help enterprises to improve the efficiency of creating value. Vertical value chain is to connect companies with suppliers and customers of the value chain, with the development of

20、economy, the change of environment, enterprises should choose the most competitive in the value chain link, gain professional competitive advantage. Horizontal value chain is in the same position on the vertical value chain formed a link between businesses, this connection can find no obvious contac

21、t, but it does exist. This kind of practice form an industry, the internal connection of the link role within each enterprise can decide the result of the industry between the relative competitive positions. Mainly is embodied in the competition of value chain. Management accounting both belong to e

22、nterprise value-added process auxiliary activity, at the same time can be realized through the function of management accounting itself to the enterprise internal value chain optimization, help enterprises to improve the connection between the various value activities and make them tend to be coordi

23、nated. Longitudinal extends the concept of value chain management accounting perspective, the enterprise, suppliers and customers as organisms that live together in the same value chain management accounting can take advantage of its unique technology and method to select the value chain upstream an

24、d downstream enterprises and sales channels, cutting of the realization of the value chain and to build, to create enterprises competitive advantage. At the same time, the use of industry value chain analysis to understand the competition situation and enterprises are faced with the problem, clearly

25、 compared with competitors, the cost of enterprise and take some corresponding measures to eliminate the cost disadvantage, maintain and create cost advantages, obtain greater than its competitors more lasting competitiveness. Therefore, after the introduction of concept of value chain, make managem

26、ent accounting discipline research in time, space, depth of three dimensions have been improvement and extension of the system. 3 The future development of management accounting The development of management accounting problems has always been the focus of academic circles, in view of the factors in

27、fluence the development, theory from the economic environment, management theory and science and technology, etc are conducted in-depth discussion, but from the perspective of value chain analysis is still a blank. In this article, through the analysis of value chain thought and perspective to the s

28、tudy of the evolution of management accounting based on value chain enables us to provide instructive for the future direction of the management accounting and the development of theoretical guidance. 3.1 The development theme of management accounting Throughout the 20th century the development of m

29、anagement accounting, management accounting along the efficiency and benefit and Value chain optimization of trajectory, the trajectory around basically value-added （Value - added） this topic. From the perspective of value chain management that accounting is by increasing the quality of the various

30、value activities and coordinate the connection between them to bring value-added business organization. In the 21st century, from the perspective of value chain of people come to realize that value added is the breakthrough point of the enterprise to obtain competitive advantage, more far-reaching t

31、han competitive advantage is the Core of enterprise development ability （Core Competence）, it is the enterprise unique, make the enterprise can take a lead on a range of products and services have to rely on the key ability, is a kind of complex technology and skills. Core competence can be turned i

32、nto brand, technical know-how, services, expertise, innovation, management expertise and market network, etc. The core competence is not enterprise can have from the start, but cultivated in the process of management, focus on internal management service for the enterprise management accounting will plays an important role for cultivating the core competitiveness of enterprises. First, management accounting can indirectly shape the enterprises core competitiveness. Based on the perspective of value chain management accounting methods in the service of technology research and developme