Based On Value Chain Management Accounting Research

In recent years, with the rapid development of science and technology and the acceleration of globalization, knowledge-based and information-based economy is in the leading position progressively. Under the newly economic situation, enterprises are facing the business environment in which customers' demanding is changing so fast, more and more technology innovation's are emerging, products life cycle becomes shorter, and global competition becomes more and more fierce.Under the new circumstance, enterprises begin to examine the key elements of business strategy advantage such as the operating mechanism, business procedure and organizing framework, etc. Consequently, one new-type management mode called value chain management arose. It was advanced by Michael Potter in 1985 and aims at setting up an enterprise's long-term competition advantage. It has changed not only the resource distribution mode but also the accounting structure, which influenced the whole accounting operating system. The value chain management requires accounting activities to pay attention to both inside and outside of an enterprise. The accounting management extends from internal value management to external value management. However, the current accounting mode can't meet the requirement of an enterprise's development over the whole value chain. Therefore it is indispensable to study the accounting problem under value chain management.There are four chapters in this paper to discuss the accounting problem of value chain management.The first chapter is the foundation of this full text and introduction of the basic theories and value chain, including the background of value chain management, brief introduction of value chain management.In chapter two, a new accounting mode which accords with value chain management was put forward as a result of many impacts to the current accounting system for the applying of value chain management. It is called value chain accounting. Besides, the theoretical foundation of value chain accounting is briefly...