【作者】 彭静；

【导师】 王义秋；

【作者基本信息】 东北大学 ， 会计学， 2005， 硕士

【摘要】 贸易全球化和经济一体化是当今世界经济发展的两大趋势。经济的发展、科技的进步、信息化的推进将世界带入了前所未有的全球化时代。激烈的竞争给现代企业的发展带来了巨大挑战。在这种情况下,谁能够最快地吸收现代化的管理理论和方法,并运用于现代企业管理中,谁才能获得竞争的优势,赢得生存与发展的权利。 经济环境的变化促进了价值链思想在管理理论和实践中的发展。此时,会计天生具有的管理功能和价值链思想在管理中的应用使得笔者对钢铁企业进行基于价值链管理的会计系统研究成为可能。 本文首先选取钢铁企业为研究对象,系统地把价值链管理理论引入企业管理实践,构建新型钢铁企业价值管理系统。然后,讨论企业管理模式的创新对企业会计系统的影响,把价值链分析法引入企业会计系统。最后,在对钢铁企业运营业务流程分析的基础上,本文尝试构建了基于价值链管理的钢铁企业会计业务模型,实现对非财务信息的量化,为企业管理层提供更好地决策支持。更多还原

【Abstract】 Trade globalization and economic integration are the two main tendencies of the development of present world economy. The development of economy, the progress of science and technology, together with the informationization drive the world into an unprecedented era of globalization. The intense competition challenges the modern enterprises all-rounded. Under these circumstances, the enterprises, who can rapidly assimilate the modern management theories and methods and apply them, can first strengthen their competitive power and obtain the right of living and development.The change of economic surroundings promotes the development of value chain thinking in management theory and practice. The function of management that accounting born with and the use of value chain thinking in management make it possible that the author research on the enterprise’s accounting system based on the value chain management in the angle of the large steel enterprise.Firstly, the article takes the steel enterprise as research object, introduces the value chain management theory into management practice of enterprises, and sets up a value management system of the steel enterprise. Then, discuss the influence that innovations of enterprises’ management model make on the enterprises’ accounting system, lead the value chain analytical method into the enterprise accounting system, with process analysis of the steel enterprise’ operation, this article try to set up the accounting profession model of the steel enterprise based on value chain management, realize the non- finance information’s quantization, and support the administrative level with better information.更多还原