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企业集团之间的竞争实际上是集团价值链的竞争,企业集团价值链会计体系的构建是提升企业集团竞争力的重要手段。通过分析企业集团价值链的控制结构和治理模式,针对企业集团价值链的影响因素,从资金营运、销售推广、设计与生产、采购、外协加工、技术研发、人力资源管理和文化等方面,详细阐述企业集团价值链会计体系的构建内容。
The competition among the enterprise groups is actually the competition of the group value chain. The construction of the enterprise value chain accounting system is an important means to enhance the competitiveness of the enterprise groups. Through analyzing the control structure and governance mode of the enterprise group value chain, in view of the influencing factors of the enterprise group value chain, from the aspects of capital operation, sales promotion, design and production, procurement, outsourcing processing, technology research and development, human resources management and culture, Elaborates the construction content of enterprise group value chain accounting system.