Value Chain, The Use Of Accounting In Cost Management

Value chain accountant is to research the value information of the enterprise, to control and manage the value chain of the enterprise, guarante that the enterprise's value chain can be operat rulely, efficiently and orderly, thus create the most maximaized for the value increment and the value assignment, Value chain as an basic tool for certain the competitive advantage and seek the key of the competitive method to incease the entreprise's value, are widely used in the realm of the Stategic management. Management accountant, Marketing and same other realm of the Business management. The market environment changed rapidly and the management ideas are changed, all of this will affect the operation of the Accountant system, and huge impact on the Accountancy's field. The cost is the important index to reflect the enterprise's work quality. It is the property consumption which are occurred in the process. The level of the cost are determinded the enterprise's effect. The goal of this article is to applicate the Value chain accountant to the Cost Management.This article first discuss the value and the value chain management, then quote the Value chain accountant, analyed the object, the function, the goal, the method and the environment as well as the supposition and the construction of the theory fram. Then contrast the Value chain accountant with the traditional accountant, and renew the scope of the cost, reseach the cost management within the renewed cost scope. When analysis the Value chain cost,in the first, analysis the value chain, and the second, analysis the internal value chain, the third,analysis the opponent's value chain. Finally, has pointed out the prospect of the application and the difficulty in our country.This article utilizes the empirical study method, to carries on the application condition, the application procedure and the application method discussion from the different angle of view, to seek its feasibility and the validity. Thanks to the analysis of the value chain accountant's which are provided the value chain accountant method, to promoted the value chain accountant's utilization to have the vital practical significance.