| 价值链会计学科定位探讨 |
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| 引用本文： | 许新.价值链会计学科定位探讨[J].连云港职业技术学院学报,2006,19(4):30-32. |
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| 作者姓名： | 许新 |
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| 作者单位： | 福州职业技术学院,福建,福州,350108 |
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| 摘 要： | 价值链会计是一个新的研究领域,目前其学科归属仍不够明确.从管理会计的发展演变着手讨论价值链会计的学科定位,可以认为价值链会计是一种管理活动,属管理会计范畴,但价值链会计与战略管理会计等管理会计的分支不同,价值链会计对管理会计能起重新构架的作用.
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| 关 键 词： | 价值链会计 价值链管理 管理会计 |
| 文章编号： | 1009-4318(2006)04-0030-03 |
| 修稿时间： | 2006年9月3日 |
Research On The Discipline-Orientation Of Value Chain Accounting |
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| XU Xin.Research On The Discipline-Orientation Of Value Chain Accounting[J].Journal of Lianyungang Technical College,2006,19(4):30-32. |
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| Authors: | XU Xin |
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| Abstract: | Value chain accounting is a new researching field,but which discipline-orientation value chain accounting belongs to,is not definite.Base on the researching finals,this article discussed its position from the development of management accounting,and considered it is a management activity and belongs to management accounting field,but it is different from strategic management accounting,it plays a role on reconstructing management accounting.The target of this article is to make clear about the position of the Value chain accounting and promote the research on its theory and practice. |
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| Keywords: | value chain accounting value chain management management accounting |
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