Research On Application Of Value Chain Analysis

The management accounting is a special subject which combines the accounting and management. With the development of the management theory, the strategic cost management from the management accounting comes to the world. In the new business environment, the traditional cost management can not meet the needs of modern enterprise competition. As a result of it, the cost management was upgraded to the strategic theory. The strategic cost management including the value chain analysis, strategic position and cost drivers analysis is an important reform that the enterprise cost management is adapting the environment of competition. What’s more, the value chain analysis offers an efficient and convenient way to analyze the internal and external business activities and identify the key strategic cost factors. The integration of the value chain, coordination of internal and external environment can bring competitive advantage for enterprises.Since 2003, professor Yan Dawu proposed the theory of value chain accounting, years of researches of scholars at home and abroad were made. In recent years, the accounting theoretical ideas about the value chain management in the use of accounting theory have got the consensus. But the value chain accounting as a new emerging field of study, will have an expand space to study. And the value chain analysis is a tool for the cost management. As an import part for the the value chain accounting, it provides a new way of thinking for the cost management.The main aim of this paper is to study the application of the enterprise on the value chain analysis. First, it elaborated the background and significance of the research, put forward the research methods and innovation on the basis of summarizing the research status at home and abroad. Then, the paper defined the concept, reviewed the relevant theoretical basis, and expounded the necessity of the value chain analysis. In the case analysis, the paper chose the large mechanical manufacturing enterprise S company, applying the value chain analysis method and procedure. The strategic cost management related Suggestions are put forward. Finally, this study made a summarize and prospect. The main research of this article had carried on the integration, found the shortage itself.Domestic case study on the value chain analysis in the literature usually did not provide services for the enterprise management. According to the current enterprise management status to illustrate the problem how to do the value chain analysis, how to achieve enterprise value-added information through the value chain analysis is the key to do the application on the research.