The Research Of Value Chain Accounting And Its Analysis Method Used In Manufacturing Cost Management

Abstract:Since the last century, the economic environment which faced by enterprises has changed greatly. With the development of global economic integration, knowledgeable and informatization. great changes have taken place in enterprise’s management concept. This type of alteration led enterprise’s horizontal development intensified, its management scope had been expanded too, consequently many companies head for value chain alliance. Under this management mode, the traditional financial accounting system already can not meet the requirements of accounting information users among value chain alliance for it can only provide individual financial information, then the value chain accounting arises at the historic moment. At the same time, the scope of cost management are not only confined within the enterprise, with the appreciation of the renminbi, improvement of minimum wage standard and inflation, different kinds of enterprise’s operating costs are greatly increased, good cost management mechanism become the key to obtain competitive advantage, so update the concept of cost management is imperative. Apply value chain accounting information and its analytical method to cost management brings great potential for cost control.In this paper, through combing the domestic and foreign value chain accounting research and the development course of cost management in the first place i build a relatively complete system of value chain accounting; in the second place i expounds the theory of value chain accounting and its analysis method in the application of cost management, detailed instructions on using value chain accounting information and its analysis method how to improve traditional cost management on its target, taches and methods, and build the links of value chain accounting and cost management in the information technology level; then i using actual case shows the advantages of using value chain accounting and its analysis method for manufacturing cost management; finally, this paper introduces the premise condition for using value chain accounting and its analysis methods to improve the cost managementI think that with the continuous development of information technology and the popularity of value chain alliance subject the practical application of value chain accounting among economic subject will become a reality, and accepted by more and more people. While applies the value chain accounting to cost management will become the inevitable choice for enterprises to obtain the cost advantage, achieve favorable competitive position and realize the development strategy.