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。
Chapter II presents value chain theory, a specific analysis of the value chain theory using in the industry and internal.
第二章提出了价值链理论,具体分析了价值链理论当前在行业和内部的运用情况。
The influence of value chain management theory should be considered when an analysis is made on the connotation and objective orientation of internal control.
分析内部控制的内涵及确定其目标定位需要考虑价值链管理理论的影响。
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