基于价值链会计的企业成本核算的研究
发布时间：2018-11-04 10:14
【摘要】：由于受到规模和资源整合能力的限制,单个企业独自参加市场竞争将会面临严重困难,基于价值链的管理逐渐得到重视。价值链模式下企业关系已经转变为价值链联盟的形式,企业之间的竞争转变为价值链之间的竞争。价值链会计融合了价值链管理和会计,研究如何通过价值管理,实现价值链联盟价值最大化的同时实现企业的价值增值最大化。 有关价值链会计的核算模式的研究是价值链会计的基础,但目前对价值链会计的成本分析还是以企业为立足点,重点一般放在企业内部的作业和流程,而这种思维由于缺乏真正的价值链成本为基础,大都为了本企业成本决策提供资料,与价值链会计的初衷不完全相符。 事实上,参与价值链之后,企业成本费用的核算边界已经超越了传统的会计主体而扩展到与上下游企业相互交易的企业间领域,与交易有关的企业间成本就成为将整条价值链联系起来的唯一纽带。本文在分析了价值链管理模式对交易成本的影响后,提出企业间成本包括交易成本和关系成本两部分。面对现有会计体系短期内不能改变的现实,构建了由企业间成本和企业内部成本构成的成本体系。对于企业间成本探寻出从现有成本项目中分离出企业间成本的方法,引入并调整了RCA的方法、实现分别核算交易成本和关系成本。对于企业内部成本,借鉴作业成本法的思路,在计算产品成本的同时,分别计算出各个环节的增值情况,实现企业内部的价值链管理。将企业间成本和企业内部成本综合即实现基于价值链会计的企业成本体系的核算。最后通过一个具体的案例对基于价值链会计的成本体系的具体核算方法进行了具体说明。
[Abstract]:Due to the limitation of scale and resource integration ability, individual enterprises will face serious difficulties in participating in market competition alone, and value chain based management has been paid more and more attention. Under the mode of value chain, the enterprise relationship has been transformed into the form of value chain alliance, and the competition among enterprises has changed into the competition among value chains. Value chain accounting combines value chain management and accounting. This paper studies how to realize the value maximization of value chain alliance while maximizing the value added value of enterprises through value management. The research on the accounting mode of value chain accounting is the basis of value chain accounting, but at present, the cost analysis of value chain accounting is based on the enterprise, with emphasis on the operation and process inside the enterprise. Due to the lack of real value chain cost, this kind of thinking provides information for the cost decision of the enterprise, which is not completely consistent with the original intention of value chain accounting. In fact, after participating in the value chain, the accounting boundary of enterprise cost and expense has gone beyond the traditional accounting entity and expanded to the field of inter-firm transaction with upstream and downstream enterprises. Transaction-related inter-firm costs are the only link that connects the entire value chain. After analyzing the influence of value chain management mode on transaction cost, this paper puts forward that inter-firm cost includes transaction cost and relational cost. In the face of the fact that the current accounting system can not be changed in the short term, a cost system consisting of inter-firm cost and internal cost is constructed. For the inter-firm cost, the method of separating the inter-firm cost from the existing cost items is explored, and the method of RCA is introduced and adjusted to realize the accounting of transaction cost and relational cost separately. For the internal cost of the enterprise, using the thought of activity-based costing method for reference, while calculating the product cost, the value added situation of each link is calculated separately, and the value chain management within the enterprise is realized. The integration of inter-firm cost and internal cost is to realize the accounting of enterprise cost system based on value chain accounting. Finally, a concrete case is given to explain the specific accounting method of cost system based on value chain accounting.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2
[Abstract]:Due to the limitation of scale and resource integration ability, individual enterprises will face serious difficulties in participating in market competition alone, and value chain based management has been paid more and more attention. Under the mode of value chain, the enterprise relationship has been transformed into the form of value chain alliance, and the competition among enterprises has changed into the competition among value chains. Value chain accounting combines value chain management and accounting. This paper studies how to realize the value maximization of value chain alliance while maximizing the value added value of enterprises through value management. The research on the accounting mode of value chain accounting is the basis of value chain accounting, but at present, the cost analysis of value chain accounting is based on the enterprise, with emphasis on the operation and process inside the enterprise. Due to the lack of real value chain cost, this kind of thinking provides information for the cost decision of the enterprise, which is not completely consistent with the original intention of value chain accounting. In fact, after participating in the value chain, the accounting boundary of enterprise cost and expense has gone beyond the traditional accounting entity and expanded to the field of inter-firm transaction with upstream and downstream enterprises. Transaction-related inter-firm costs are the only link that connects the entire value chain. After analyzing the influence of value chain management mode on transaction cost, this paper puts forward that inter-firm cost includes transaction cost and relational cost. In the face of the fact that the current accounting system can not be changed in the short term, a cost system consisting of inter-firm cost and internal cost is constructed. For the inter-firm cost, the method of separating the inter-firm cost from the existing cost items is explored, and the method of RCA is introduced and adjusted to realize the accounting of transaction cost and relational cost separately. For the internal cost of the enterprise, using the thought of activity-based costing method for reference, while calculating the product cost, the value added situation of each link is calculated separately, and the value chain management within the enterprise is realized. The integration of inter-firm cost and internal cost is to realize the accounting of enterprise cost system based on value chain accounting. Finally, a concrete case is given to explain the specific accounting method of cost system based on value chain accounting.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2
【参考文献】
相关期刊论文 前10条
1 李百兴;价值链会计研究的几个理论问题[J];财会通讯;2003年07期
2 郑源;;价值链会计实务应用的基本架构[J];财会通讯;2006年06期
3 李宇立;;价值链会计操作模式研究——基于企业及战略联盟两个维度[J];财会通讯(综合版);2007年01期
4 张林;于富生;;略论价值链会计的假设体系[J];财会月刊;2006年05期
5 杨纪琬 ,阎达五;会计管理是一种价值运动的管理——为纪念中华人民共和国成立三十五周年而作[J];财贸经济;1984年10期
6 王淑君;张胜;于富生;;价值链会计理论框架研究[J];管理世界;2008年03期
7 朱炜;綦好东;;价值链会计文献述评[J];财会通讯;2012年36期
8 阎达五;价值链会计研究:回顾与展望[J];会计研究;2004年02期
9 綦好东,杨志强;价值链会计的目标确定与职能定位[J];会计研究;2004年02期
10 李寿文 ,黎文靖 ,谭劲松;“价值链管理与价值链会计”研讨会综述[J];会计研究;2004年02期
相关硕士学位论文 前4条
1 吴利;价值链会计增值流问题研究[D];湖南大学;2008年
2 廖小琴;价值链会计核算模式研究[D];中南大学;2007年
3 盛z阎，
本文编号：2309516
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2309516.html
