基于供应链的管理会计工具整合框架之探讨

发布时间：2018-06-04 05:55

本文选题：管理会计工具 + 整合框架　；参考：《会计之友》2017年11期

【摘要】：供应链是管理会计工具发挥作用的一个重要平台,现有的研究主要关注单个或若干个管理会计工具在供应链某个节点上的作用,未能对管理会计工具在供应链上进行系统性整合。文章以系统论和权变理论为指导,将管理会计工具的整合"嵌入"企业供应链,提出围绕价值创造这个逻辑起点,以工具间的整合和工具内的整合为主要整合方式、以知识与技术的整合为关键点、以内部环境为整合的基础环境、以外部环境为整合的权变性诱因的系统性的基于供应链的管理会计工具动态整合框架。该框架的提出有利于促进管理会计与供应链的融合,以期更好地发挥管理会计工具在供应链上优化企业流程、提升企业价值创造能力的作用。
[Abstract]:Supply chain is an important platform for management accounting tools to play a role. The existing research mainly focuses on the role of single or several management accounting tools at a point in the supply chain. Failure to systematically integrate management accounting tools in the supply chain. Under the guidance of system theory and contingency theory, the integration of management accounting tools is "embedded" in the enterprise supply chain, and the logical starting point of value creation is put forward, with the integration between tools and the integration within tools as the main integration mode. Taking the integration of knowledge and technology as the key point, taking the internal environment as the basic environment of integration, and taking the external environment as the right change inducement of integration, a systematic and dynamic integration framework of management accounting tools based on supply chain is presented. The proposed framework is helpful to promote the integration of management accounting and supply chain, so as to better play the role of management accounting tools to optimize enterprise processes and enhance the ability of creating enterprise value in the supply chain.
【作者单位】：东北财经大学会计学院/中国内部控制研究中心;
【基金】：国家社会科学基金项目“基于价值链的管理会计工具整合与企业价值创造研究”(15BGL058) 辽宁省教育厅人文社科基金项目“管理控制工具整合应用研究”(ZJ2015014) 财政部全国会计科研课题“基于供应链的管理会计工具整合应用研究”(2015KJB012)
【分类号】：F234.3

【相似文献】