【摘要】：由于受到規(guī)模和資源整合能力的限制,單個(gè)企業(yè)獨(dú)自參加市場競爭將會面臨嚴(yán)重困難,基于價(jià)值鏈的管理逐漸得到重視。價(jià)值鏈模式下企業(yè)關(guān)系已經(jīng)轉(zhuǎn)變?yōu)閮r(jià)值鏈聯(lián)盟的形式,企業(yè)之間的競爭轉(zhuǎn)變?yōu)閮r(jià)值鏈之間的競爭。價(jià)值鏈會計(jì)融合了價(jià)值鏈管理和會計(jì),研究如何通過價(jià)值管理,實(shí)現(xiàn)價(jià)值鏈聯(lián)盟價(jià)值最大化的同時(shí)實(shí)現(xiàn)企業(yè)的價(jià)值增值最大化。 有關(guān)價(jià)值鏈會計(jì)的核算模式的研究是價(jià)值鏈會計(jì)的基礎(chǔ),但目前對價(jià)值鏈會計(jì)的成本分析還是以企業(yè)為立足點(diǎn),重點(diǎn)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(jià)值鏈成本為基礎(chǔ),大都為了本企業(yè)成本決策提供資料,與價(jià)值鏈會計(jì)的初衷不完全相符。 事實(shí)上,參與價(jià)值鏈之后,企業(yè)成本費(fèi)用的核算邊界已經(jīng)超越了傳統(tǒng)的會計(jì)主體而擴(kuò)展到與上下游企業(yè)相互交易的企業(yè)間領(lǐng)域,與交易有關(guān)的企業(yè)間成本就成為將整條價(jià)值鏈聯(lián)系起來的唯一紐帶。本文在分析了價(jià)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(guān)系成本兩部分。面對現(xiàn)有會計(jì)體系短期內(nèi)不能改變的現(xiàn)實(shí),構(gòu)建了由企業(yè)間成本和企業(yè)內(nèi)部成本構(gòu)成的成本體系。對于企業(yè)間成本探尋出從現(xiàn)有成本項(xiàng)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(shí)現(xiàn)分別核算交易成本和關(guān)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(jì)算產(chǎn)品成本的同時(shí),分別計(jì)算出各個(gè)環(huán)節(jié)的增值情況,實(shí)現(xiàn)企業(yè)內(nèi)部的價(jià)值鏈管理。將企業(yè)間成本和企業(yè)內(nèi)部成本綜合即實(shí)現(xiàn)基于價(jià)值鏈會計(jì)的企業(yè)成本體系的核算。最后通過一個(gè)具體的案例對基于價(jià)值鏈會計(jì)的成本體系的具體核算方法進(jìn)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(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.2

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