This thesis attempt to truss the framework of value chain management accounting based on value chain theory.
本文将价值链思想融入管理会计学科形成配合价值链管理的价值链管理会计。
As a new creation of accounting theories, value chain management accounting is the combination of value chain analysis and accounting theory.
价值链分析理论与会计管理理论相结合产生了价值链管理会计,这是会计理论的拓展。
Value chain management accounting emphasizes to optimize and control the value chain from the whole aim of value chain, in order to advance the core competencies of the enterprise.
价值链管理会计强调的是从价值链的整体目标出发,对企业价值链进行全面的优化与控制,提升企业核心竞争力。
On this basis, combining enterprise management order of business activities or enterprise value chain, the passage designs the content system of management accounting.
在此基础上,结合企业经营活动的管理顺序即内部价值链构建出管理会计的内容体系。
This article first discusses the theory of the value chain management, then the possibility and necessity of the study of value chain accounting, and finally the object…
本文在简单论述价值链理论的基础上,提出了研究价值链会计在信息时代的可能性与必要性,并分析了价值链会计的目标及职能。
This paper analyzes ingredients and operational mechanism of the management framework of value chain accounting, which are different from …
与已有文献不同的是,本文对该框架的分析深入到了具体的组成部分与运行机制。
This paper analyzes ingredients and operational mechanism of the management framework of value chain accounting, which are different from …
与已有文献不同的是,本文对该框架的分析深入到了具体的组成部分与运行机制。
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