摘要
价值链会计是价值链管理理论、会计理论和信息技术相结合的产物。IT环境下价值链会计预算是对价值链联盟未来一定时期的计划,其编制是从价值链联盟和内部价值链两个层面构建的。价值链联盟预算主要通过协调来实现价值链上各节点企业的预算同步化,内部价值链会计主要是基于作业成本法基础的作业基础预算。
Value chain accounting is combined by the theories of value chain management, accounting management and information technology. Value chain accounting budget under IT condition is future plan of value chain alliance, which is workouted from the aspects of exterior value chain and interior value chain budget system. Exterior value chain accounting budget realize synchronic budget by harmonizing corporation on value chain. Interior value chain budget is activity-based budget ground on activity management.
出处
《武汉大学学报（哲学社会科学版）》
CSSCI
2008年第2期220-224,共5页
Wuhan University Journal：Philosophy & Social Science
