Practice Research On Value-chain Accounting Of The Enterprise

Value chain accounting is a new field of accounting. Professor Yan Dawu, a famous accounting master in China, put forward this concept for the first time. It came out on base of the value management theory. In the changeable environment between accounting and enterprise management, Value chain accounting is one of the most important directions of the accounting reformation.Pro.Michael E. Porter brought forward theory of value chain in the 80's of last century for the first time and this concept became the most important idea and method in management. The development of IT and internet application have a good effect on theory of value chain so that virtual value chain and value net came out one after the other. Combining with accounting, value chain theory made a great progress. For instance, Activity-based costing (ABC) was one of the applications. And then, Chinese accountants, including Pro.Yan, have supported to build a system of value chain accounting. There are some research production in theory and practice.This paper adopts normative analysis and case analysis method. It focuses on theory and practice aspects after introducing research status and foundation base of value chain and value chain accounting. As to the theories, thesis has explained some basic theory:value chain accounting's theory base—value and value management theory and frame of value chain accounting—logic starting point, theory frame, target, object, element, function and so on. In practice, there are two field applications in cost management and performance evaluation. And these parts combine with a manufactory and cross-sales department of an insurance company. Activity-based costing (ABC) and Balanced Scoreboard are significant methods. Through the cases, we can see clearly advantages of value chain accounting to strengthen the management of company. The last part mainly foretells value chain accounting will have a brilliant future.