摘要
商品经济下对组织的管理离不开价值管理,价值分析是贯穿于价值管理全过程的核心内容。价值分析的逻辑正是管理会计的逻辑。在此逻辑下,价值分析有资产价值分析、经营价值分析、项目价值分析、企业价值分析、作业价值分析、产业价值分析和价值域分析等多种形式。
Under the commodity economy, the management of organization depends on the value management. Value analysis is the core content runs through the whole value management process. The logic of value analysis is the very logic of management accounting. In this logic, the value analysis has the forms of asset value analysis, operating value analysis, project value analysis,enterprise value analysis, activity value analysis, industry value analysis and value domain analysis.
出处
《财会通讯（上）》
北大核心
2016年第5期5-7,共3页
Communication of Finance and Accounting
关键词
管理会计
价值管理
价值分析
Management accounting
Value management
Value analysis
