资源描述:
《外文文献翻译管理会计》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、毕设附件外文文献原文及译文文献出处作者:SmithD期刊:Economics&Management,2016年,第5卷,第5期,pp:31-41.原文TheresearchofmanagementaccountingbasedonthevaluechainSmithDAbstractSincethe20thcentury,theemergenceanddevelopmentofmanagementaccounting,notonlyenrichedthecontentoftheaccountingdiscipline,changedpeople'
2、sconceptofaccounting,alsomarkstheaccountingdisciplinehasenteredanewperiodofdevelopment,becomeanimportantpartofenterprisemanagement.Inordertobetterunderstandthemanagementaccounting,graspitsfuturedevelopment,fromtheperspectiveofvaluechain,reviewtheevolutionofmanagementaccountin
3、g,managementaccountingsystemwillnotonlyhelptoexploreresearchandoptimizingthevalue-addedprocess,expandthefieldofvisionofresearch,themanagementaccountingtothedevelopmentandimprovementofmanagementaccountingdisciplineconstructiontoprovideascientifictrainofthoughtandconception,but
4、alsocanexpandthespacefortheresearchofthemanagementaccounting,topromotethepracticeandapplicationofmanagementaccountinginenterprisemanagement.Keywords:Managementaccounting;Valuechain;Valuestreamstrategy1IntroductionPorter,Michaele.Porter)firstproposedtheconceptofvaluechain,andi
5、nthepastnearly20yearsobtainedtheverybigdevelopment,islistedasoneofmodernadvancedmanagementideas,becometheeffectivetoolofcompetitiveadvantage,theenterprisefinancialmanagementandmanagementaccountinghasalargereffect.Porter'svaluechainisoftenconsideredinthetraditionalsenseoftheva
6、luechain,afavortoasingleenterprise'spointofviewtoanalyzethevalueactivitiesofenterprise,theenterprisewithsuppliersandcustomerscanconnect,aswellasenterprisegaincompetitiveadvantage.Intheoriginalbasedonmanufacturingindustry'spointofview,thevaluechainisseenasaseriesofactivitiesco
7、mpletedinarow,therawmaterialsareconvertedintoaseriesofprocessofthefinalproduct.Pointofthevaluechainasanewvaluechaingroup’sworktogetherinaseriesoftechnologicalprocess,constantinnovationinacertainway,createvalueforcustomers.Thoughtthatthedevelopmentoftheenterprisevaluechainisno
8、tonlyaddvalue,buttocreatevalue.Inthevaluechainsystem,thedifferenteco