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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
