Exploration on Evolutional Process of Management Accounting from the Perspective of Value Chain Development

DOI

10.2991/essaeme-16.2016.16How to use a DOI?

Keywords

Development perspective of value chain, Management accounting, Evolutional process.

Abstract

This paper organizes the development and change of the significance of enterprise value chain from the perspective of value chain development, explores the horizontal and longitudinal development process of value chain and then extends to the analysis on social value chain. It combines the evolutional process of enterprise management accounting and the development of value chain and finds out that management accounting should experience the development of activity cost management accounting, strategic management accounting and environmental management accounting process so as to achieve synchronous development with the industrial chain of green supply and ecological park.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nan Nan
PY  - 2016/08
DA  - 2016/08
TI  - Exploration on Evolutional Process of Management Accounting from the Perspective of Value Chain Development
BT  - Proceedings of the 2016 International Conference on Economics, Social Science, Arts, Education and Management Engineering
PB  - Atlantis Press
SP  - 82
EP  - 86
SN  - 2352-5398
UR  - https://doi.org/10.2991/essaeme-16.2016.16
DO  - 10.2991/essaeme-16.2016.16
ID  - Nan2016/08
ER  -