Value Chain Of Accounting Research

In the 21st century, as the knowledge and information economy being the dominant economy gradually, the competition scope of enterprises is expanding from exact company to the value chain and the management of enterprises not only covers own resources but also suppliers, distributors, and customers. Consequently the competition content transforms from price competition into value competition. With the development of economic, the importance of value chain's influence to enterprises is more and more obvious. Thus, the accounting management which functions as value management also focus the value chain's activity, the accounting pays attention to overall economy activity, such as interior, cooperation relationship with exterior parties, extending from internal value management to external value management . In this way, the value chain accounting adds value to the corporation through accounting unique function and method. The value chain concept of Michael baud opens up people's managing new thought.Thus, the new whole set management, taking customers interest first, with the aim of value increment and the strategy of"cross integration"is changing the resource allocation pattern and accounting structure. The article is on the view that accounting involves value management activities, based on the concept of value management and takes full use of modern information technology to reform the part which fails to conforms to reality though exists in accounting model in order to develop the accounting management and thus creates value chain accounting framework centralized in accounting management and add new content to accounting theory.The article takes a new vision of constructing accounting model--value management has become the core content of modern enterprise management. The essentials of value management begin with...