论文部分内容阅读
本文首先分析了价值链视角下管理会计报告应具备的基本特征,然后提出了管理会计报告的主要内容及功能,最后构建了包括研发管理会计报告体系、采购管理会计报告体系、生产管理会计报告体系、销售管理会计报告体系及售后服务管理会计报告体系等基于价值链的管理会计报告体系。
This paper first analyzes the basic characteristics of the management accounting report in the perspective of value chain, and then proposes the main contents and functions of the management accounting report. Finally, it builds a system including the R & D management accounting report system, procurement management accounting report system, production management accounting report system , Sales management accounting report system and after-sales service management accounting report system based on value chain management accounting report system.