Research On The Application Of Management Accounting In High Tech Enterprises Based On Value Chain

With the rapid development of the global economy,the competition in all walks of life is increasingly intensified.If high-tech enterprises,driven by advanced technology,want to gain competitive advantages in the market,they must pay attention to improving the management and decision-making ability of enterprises.As an important basis and core of enterprise management decision-making,management accounting dominates the operation of the internal,horizontal and vertical value chains of enterprises.Meanwhile,the synergistic effect of the three value chains can react on management accounting and promote the formation of a more complete accounting and management system of management accounting.Therefore,it is a problem to be solved in the current operation process of high-tech enterprises how to integrate the application of management accounting based on the value chain into the actual operation and management according to the value chain and the characteristics of high-tech enterprises,so as to effectively improve the efficiency of resource utilization and maximize the total income of enterprises.The main research contents of this paper are as follows:First,focus on the research question and the relevant existing research,this article in view of the enterprise management accounting application in the analysis of the system of management accounting,based on the value chain and value chain management accounting related theory respectively and discusses,in combination with thoughts of high and new technology enterprise value chain management accounting application were discussed.The related research and analysis provides a theoretical basis for the construction of the application model of management accounting for high-tech enterprises based on value chain.Second,build the relevant model of management accounting application of high-tech enterprises based on value chain.First of all,it analyzes the value chain of high-tech enterprises,finds out the focus of management accounting decision-making of high-tech enterprises.In the aspect of internal value chain,activity-based cost management is used to optimize the operation process.Through this optimization process,we can complete the improvement and optimization of the whole value chain from the perspective of operation optimization,so that the whole internal value chain can run under higher efficiency.In addition,we also build a research model for the horizontal value chain,the real option discounted cash flow model is used to analyze the fluctuation of net cash flow to help enterprises find out the strategic way to maximize value from a quantitative perspective.In the aspect of vertical value chain,the supplier option contract model analysis method is used to guarantee the realization of expected profit,so as to help enterprises reduce financial risks in the actual ordering activities;Thirdly,this paper applies the relevant model of management accounting of high-tech enterprise based on value chain to h case enterprise.Firstly,the characteristics of the value chain of the high-tech enterprise are analyzed,and the application model of management accounting of the high-tech enterprise constructed in this paper is used to analyze the specific cases in the horizontal,vertical and internal value chain of the enterprise.Finally,this paper analyzes and summarizes the cases of three value chains,and puts forward some suggestions on the application of management accounting based on value chain in H enterprise and its similar high-tech enterprises.Through this study,we get the following conclusions:for high-tech enterprises based on the value chain,the application of management accounting can control the cost of value activities in the internal value chain,and help enterprises evaluate the value with real option model to obtain horizontal competitive advantage,The order model based on option contract can help enterprises to make the optimal order quantity,improve the coordination degree of horizontal value chain,and improve the operation efficiency of enterprise value chain as a whole.