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。
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