基于價值鏈會計的企業(yè)成本核算的研究
發(fā)布時間：2018-11-04 10:14
【摘要】：由于受到規(guī)模和資源整合能力的限制,單個企業(yè)獨自參加市場競爭將會面臨嚴重困難,基于價值鏈的管理逐漸得到重視。價值鏈模式下企業(yè)關系已經(jīng)轉(zhuǎn)變?yōu)閮r值鏈聯(lián)盟的形式,企業(yè)之間的競爭轉(zhuǎn)變?yōu)閮r值鏈之間的競爭。價值鏈會計融合了價值鏈管理和會計,研究如何通過價值管理,實現(xiàn)價值鏈聯(lián)盟價值最大化的同時實現(xiàn)企業(yè)的價值增值最大化。 有關價值鏈會計的核算模式的研究是價值鏈會計的基礎,但目前對價值鏈會計的成本分析還是以企業(yè)為立足點,重點一般放在企業(yè)內(nèi)部的作業(yè)和流程,而這種思維由于缺乏真正的價值鏈成本為基礎,大都為了本企業(yè)成本決策提供資料,與價值鏈會計的初衷不完全相符。 事實上,參與價值鏈之后,企業(yè)成本費用的核算邊界已經(jīng)超越了傳統(tǒng)的會計主體而擴展到與上下游企業(yè)相互交易的企業(yè)間領域,與交易有關的企業(yè)間成本就成為將整條價值鏈聯(lián)系起來的唯一紐帶。本文在分析了價值鏈管理模式對交易成本的影響后,提出企業(yè)間成本包括交易成本和關系成本兩部分。面對現(xiàn)有會計體系短期內(nèi)不能改變的現(xiàn)實,構建了由企業(yè)間成本和企業(yè)內(nèi)部成本構成的成本體系。對于企業(yè)間成本探尋出從現(xiàn)有成本項目中分離出企業(yè)間成本的方法,引入并調(diào)整了RCA的方法、實現(xiàn)分別核算交易成本和關系成本。對于企業(yè)內(nèi)部成本,借鑒作業(yè)成本法的思路,在計算產(chǎn)品成本的同時,分別計算出各個環(huán)節(jié)的增值情況,實現(xiàn)企業(yè)內(nèi)部的價值鏈管理。將企業(yè)間成本和企業(yè)內(nèi)部成本綜合即實現(xiàn)基于價值鏈會計的企業(yè)成本體系的核算。最后通過一個具體的案例對基于價值鏈會計的成本體系的具體核算方法進行了具體說明。
[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.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：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.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.2
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