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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'sc
2、onceptofaccounting,alsomarkstheaccountingdisciplinehasenteredanewperiodofdevelopment,becomeanimportantpartofenterprisemanagement.Inordertobetterunderstandthemanagementaccounting,graspitsfuturedevelopment,fromtheperspectiveofvaluechain,reviewtheevolutionofmanagementaccounting,ma
3、nagementaccountingsystemwillnotonlyhelptoexploreresearchandoptimizingthevalue-addedprocess,expandthefieldofvisionofresearch,themanagementaccountingtothedevelopmentandimprovementofmanagementaccountingdisciplineconstructiontoprovideascientifictrainofthoughtandconception,butalsoca
4、nexpandthespacefortheresearchofthemanagementaccounting,topromotethepracticeandapplicationofmanagementaccountinginenterprisemanagement.Keywords:Managementaccounting;Valuechain;Valuestreamstrategy1IntroductionPorter,Michaele.Porter)firstproposedtheconceptofvaluechain,andinthepast
5、nearly20yearsobtainedtheverybigdevelopment,islistedasoneofmodemadvancedmanagementideas,becometheeffectivetoolofcompetitiveadvantage,theenterprisefinancialmanagementandmanagementaccountinghasalargereffect.Portefsvaluechainisoftenconsideredinthetraditionalsenseofthevaluechain,afa
6、vortoasingleenterprise'spointofviewtoanalyzethevalueactivitiesofenterprise,theenterprisewithsuppliersandcustomerscanconnect,aswellasenterprisegaincompetitiveadvantage.Intheoriginalbasedonmanufacturingindustry'spointofview,thevaluechainisseenasaseriesofactivitiescompletedinarow,
7、therawmaterialsareconvertedintoaseriesofprocessofthefinalproduct.Pointofthevaluechainasanewvaluechaingroupsworktogetherinaseriesoftechnologicalprocess,constantinnovationinacertainway,createvalueforcustomers.Thoughtthatthedevelopmentoftheenterprisevaluechainisnotonlyaddvalue,but
8、tocreatevalue.Inthevaluechainsystem,thedifferenteconom
