Based On Management Accounting Study Of Perspective Internal Value Chain Cost Management And Assessment Model

Right now, for most industry-chain enterprises, the reaserch on management assessment of internal value chain is still in growing, and there isn't any mature operation models in relative theories and practice. Based on previous studies and combing with actual value chain management, the author on the basis of SOA architecture and ERP system put forward a mutil-book, value chain cost management model, which is through a set of homologous physical logistics system, causing multiple sets of management information flow to meet different management demands. Through reengineering value chain process, organization, and virtual corporate to rebulid value chain accouting entity and introduce value chain management to coordinate the functional departments. Buidling absorption and real-time method of cost accounting, core of rea-time reflecting and controlling, and framework of time and space, to concentrate on the the whole process and a full range of value chain cost management systems, and measure the excess profits of each node in the value chain. In practice, the value chain cost accounting will be simplified through designing workshop node of value chain, operating the registered company in debt and evading value chain stock and the fund circulation of every business point. The merged reports will be unified through mergering and adjusting cost management accounting books and finally realize the integration of management accounting system and fin and finally realize the integration of management accounting system and finance accounting system.