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企业的价值链是企业创造价值的一个动态过成。价值链的管理是企业通过对生产过程中对产品价值形成的过程采取一定的有针对性的措施,以增值理念为中心,简化企业的生产程序并提高企业的价值管理效率的管理过程。管理会计作为企业价值链管理中的一个重要的环节,通过对企业价值链上价值活动情况的分析、测评、控制的方式可以向企业的管理者反映真实的企业价值流动情况。管理会计的职责最重要之处在于对企业价值链进行优化和管理,采用相应的技术手段,对企业生产消耗的内部资源进行整合管理,消除不增值生产环节,降低低价值成本消耗,从而为企业在目前的市场竞争中创造更大的优势。本文从价值链视角对企业管理会计的实践和应用进行了简要的阐述,为企业管理会计在企业中的定位做出了新的解读。
The value chain of the enterprise is a dynamic achievement of the enterprise to create value. The management of the value chain is the management process through which the enterprise takes certain measures to the process of product value formation in the production process and focuses on the concept of value added to simplify the production process of the enterprise and improve the efficiency of the enterprise’s value management. As an important link in the management of enterprise value chain, management accounting can reflect the true enterprise value flow to the manager of the enterprise through the analysis of the value activities in the enterprise value chain, evaluation and control. The most important part of the responsibility of management accounting is to optimize and manage the enterprise value chain, adopt the appropriate technical means to integrate and manage the internal resources consumed by the enterprise production, eliminate the non-value-added production steps and reduce the consumption of low value costs, In the current market competition to create greater advantages. This article gives a brief exposition of the practice and application of enterprise management accounting from the perspective of value chain and makes a new interpretation of the position of enterprise management accounting in the enterprise.