Value Chain Of Manufacturing Enterprises Accounting Research

The value chain accounting was the result of the value chain theory's development. For the tightly relationship between the value chain accounting and the value chain, people usually mentioned and studied the value chain accounting from the aspect of management accounting rather than financial accounting. Based on a large number of literature investigation and reading, this thesis aims at establishing a value chain accounting model adapting to manufacturing industry from the aspect of financial accounting. A disposal process of value chain accounting, the hard-core of the value chain accounting model, is designed based on discussing that the theoretic foundation of the design are the theories of value chain and value chain accounting and analyzing that the operational environment foundation included legitimacy, criterion and the match of the organization. During the designing course, the accounting factors are reclassified into asset, debt, shareholder's rights and interests, input, output and value-added in order to sum up the value information; the value-added is recognized with both the transaction approach and the event approach; the value-added is measured with the measure attributes of history cost/income, fair value and inner transfer price; the detailed list, distribution list of the activities cost and the calculation list of the activities value-added are designed to record theoriginal value-added information, the accounts of "input", "output", "value-added" with a three detailed accounts are set up to calculate and dispose the value-added from three layers of activity, process and enterprise; the disposed information are reported and disclosed by the balance sheet, the value-added table, the cash flow table and other non-financial reports. Finally an example is used to illuminate the practical operation course and the effect in the management of the value chain accounting in manufacturing industry.