On Value Chain Accounting Under IT Condition

This dissertation is an applied theory and foundation research concerning value chain accounting. Value chain accounting is a new domain on accounting subject which is combined by the theories of value chain management, supply chain management, accounting management and information technology. Because the history of value chain accounting is only 3 or 4 years, the reference is very little. Accounting the old reference, this paper designs the theory elements, calculation system, XBRL finical report, beforehand budget system, real time control system and afterwards accomplishment evaluation of value chain accounting under IT condition. Finally, this dissertation discusses the supply of value chain accounting on agro-related enterprise and the management of value chain on Bright Dairy & Food Co.The framework of the dissertation is as follows:Chapter 1, Introduction. This chapter mainly presents the backgrounds, the purpose and the significance of the study in the first part. An overall survey of the study on the logistics theory in Chain and some other countries, which had been made in the second part. The last part introduces the train of thought of this research, the method adopted and the innovation of the research.Chapter 2, Relevant theories and information technology supporting system on value chain accounting. From this part, we know value chain accounting is the result by value chain management theory, supply chain management theory accounting theory and information technology combined. IT is supporting system of value chain accounting theory and its application. Without it, neither is value chain accounting theory basic, nor could it supply in practice. This part is the theory basic of all dissertation.Chapter 3, Basic theories of value chain accounting. This part introduces the logic jumping-off point of the theory of value chain accounting and its theory elements. The goals of value chain accounting are its theory system. After this, the dissertation analyzes value chain accounting essence, target, object, element, basic assumption and principia.Chapter 4, Calculation principle of value chain accounting under IT condition. This chapter first introducs how to confirm and measure the object of value chain accounting, second discusses how to design calculation system of value chain accounting from the aspect of procedure, voucher designing and the accounting operation process. Finally this chapter introduces calculation procedure of value chain accounting how to reflecting into information system.Chapter 5, System of finical report of value chain accounting on XBRL. The traditional finical report is non-structural document such as PDF, DOC or HTML, even is printed with paper, which is very difficult to finding and analyzing data. In this part, value chain accounting report on XBRL is one of network finical report, which can supply one more efficient, more reliable and more cheapness form of finical report. This report is very convenient for analyses, management and control with the information from value chain accounting calculation system. This chapter includes three parts: the producing background of XBRL value chain accounting report, the technology character and supplying of XBRL value chain accounting report.Chapter 6, Value chain accounting budget system under IT condition. This part first introduces the conception, characteristic, function and goal of value chain accounting budget system. Second introduce the exterior value chain synchronic budget system. Finally design interior value chain budget system, activity-based budget ground on activity management.Chapter 7, Value chain accounting real time control system under IT condition. This part first expounds the necessary, meaning method of value chain accounting real time control. Second discusses the object, content, target and frame of value chain accounting real time control. The third part of this chapter introduces how to reengineer accounting business process under IT condition. The final of this chapter indicates the ways of value chain accounting real time control is budget control, standard cost control and responsibility cost control.Charter 8, System of accomplishment evaluation of value chain accounting under IT condition. This chapter first discusses the theory of value chain accounting accomplishment evaluation system, such as the trait, function and content of accomplishment evaluation. The second of this chapter introduces the principia of designing system of accomplishment evaluation of value chain accounting and how to design the norm of evaluating achievement of the whole value chain and each enterprise. Finally, this chapter studies how to design enterprise encouragement mechanism on value chain.Charter 9, Applying of value chain accounting on agro-related enterprise. The chapter first introduces the concept, classify and character of agro-related value chain. The second part of this charter studies the problem when designing agro-related enterprise value chain accounting. Finally, this chapter analyses the supplies of value chain management on Bright Dairy & Food Co.. According the mode and problem of value chain on Bright Dairy & Food Co., the dissertation brings forward how to integrate the value chain of Bright Dairy & Food Co.The last part of the dissertation summarizes the limitation of this study and prospects a good view about value chain accounting.