The Optimization Of Private Enterprise's Resource Allocation Based On Value Chain Accounting

Accompanying with the reform of economic system, Internet technology have been developed sufficiently and widely used. The marketing environment enterprise in is competitive after reform. Traditional managerial accounting methods can not meet enterprise's management needs. Academics in accounting put forward some new theories to resolve limitations in decision information provided by traditional accounting. So value chain accounting come into been in above background. Value chain accounting use a new point of view put suppliers and customers together with competitors into value chain analysis. Outside enterprise, value chain can extend the resource which can be used by enterprise. Inside enterprise, it can optimize operation flow to develop enterprise's core competence. Value chain accounting analyzed activities inside and outside enterprise from the point of increase in value to improve benefit of capital operation.This paper set private enterprise as background and analyzed private enterprise's resource content to accomplish enterprise's core competence via stratagem actualization. Inside enterprise, we construct value chain by the identification of core activities and business process reengineering based on value increment. Outside enterprise, we must choose transition partner and control cost to accomplish the maximization of added value. Interest sharing is also an important factor which can stimulate value chain work effectively. In the last place, we use YIQUN Co. as an example to explain how to use value chain to allocate enterprise resource.