Finally expounded the value chain accounting model implementation of the related support.
最后阐述了价值链会计核算模式实施的相关支持。
Besides, it's very important for the establishment of value chain accounting in our country.
另外，对我国价值链会计的建立亦具有重要的价值。
Great achievements have been gained in the research on the value chain accounting in recent years.
近年来，价值链会计的研究已逐渐得到重视。
As the environment is complicated, the application of value chain accounting must be affected by many factors.
由于价值链会计所处的环境是复杂的，其有效实施必然受各种因素的影响。
This paper mainly presented the value chain accounting model from the perspective of the enterprise value chain.
通过理论阐述，为下面价值链会计在企业的应用研究打下基础。
In coming the information era, we must renew accounting model, it is possible to built the value chain accounting.
信息时代的到来，要求我们重新审视现行的会计模式，从而购建价值链会计体系成为可能。
Finally, the paper discusses applied question of the value chain accounting and forecasts to its application prospect.
最后，简要探讨了价值链会计的应用问题并对其应用前景进行了展望。
Second, the paper discusses the combinative research mechanism of the value chain accounting and the marketing value creation.
其次论述了价值链会计与营销价值创造活动结合研究的机制。
The essay aims to solve the financial and accounting issues related to incentive on human capital equity by value chain accounting.
本文主张用价值链会计的方法解决与人力资本产权激励相关的会计问题。
Analyzing relation between EVA and Value Chain Accounting, the author thinks EVA will become core indicator of Value Chain Accounting.
本文通过对EVA与价值链会计的关系分析，认为EVA将成为价值链会计的核心指标。
Finally, the thesis points out the troubles when applying the value chain accounting in the cost control and provides solutions to them.
最后指出了价值链会计在成本管理中应用的障碍，并针对各个障碍提出解决的对策。
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。
According to the analysis of the essence of value chain accounting, the article discusses the discipline orientation of value chain accounting.
本文通过分析价值链会计的本质，对价值链会计进行了学科定位。
On the view of this article, there is a bonding point between the current accounting and the virtual value activities in the value chain accounting (VCA).
认为价值链的整合使价值链会计在现行会计核算体系与虚拟价值链活动之间存在一个切合点；
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。
Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.
然后介绍了价值链会计与作业成本法的有机结合，以及价值链会计中作业成本法的运用。
Value chain accounting budget under IT condition is future plan of value chain alliance, which is workouted from the aspects of exterior value chain and interior value chain budget system.
IT环境下价值链会计预算是对价值链联盟未来一定时期的计划，其编制是从价值链联盟和内部价值链两个层面构建的。
Managerial informational value chain includes budget accounting process, cost accounting process, internal audit process and performance accounting process.
管理信息价值链包括预算会计流程、成本会计流程、内部审计流程和绩效会计流程。
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。
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。
The paper applies value chain analysis method cost accounting, and uses cost-effective method to analysis every link of the value chain, which is conducive to reducing costs, and improves efficiency.
传统的成本管理方法存在着弊端，随着经济形势的变化，新的成本管理方法应运而生，将价值链分析法运用到成本会计中，采用效益成本法分析价值链每一环节成本，有利于降低成本，提高企业效益。
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。
Strategic managerial accounting information system (SMAIS) is constructed by enterprises value chain and value activities.
价值链的价值活动与企业战略管理密切相关。
Modular value chain is a major impact on the accounting value chain.
模块化价值链对价值链会计产生了重大影响。
Modular value chain is a major impact on the accounting value chain.
模块化价值链对价值链会计产生了重大影响。
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