Value Chain Accounting Time And Space View

With the development of science and technology and the development of productive forces, the consumption level of customers is constantly improving, and the competition among enterprises is becoming more and more serious. In addition, the enormous changes in the political, economic and social environment make the uncertainty of the market demand increase greatly.

Since the beginning of the new century, with the weakening of the American economy, enterprises have to face a buyer's market which needs less and cannot be predicted. Competition for customers has become increasingly fierce.

In order to enhance competitiveness, operators have adopted many advanced manufacturing technologies and management methods.

Michael Porter's concept of value chain opens up new ideas for people's management.

At this point, taking customer as the starting point, value added as the purpose, and "horizontal integration" as the strategy, a whole set of management mode is changing the mode of resource allocation, thus changing the structure of accounting.

Judging from the present situation of accounting, it is impossible to adapt to the development of enterprises on the whole value chain only by sticking to internal accounting and management.

What the enterprise needs will be accounting, reflecting, controlling and evaluating the new accounting mode of the whole value chain.

Under this background, Professor Yan Dawu, a famous accountant in China, put forward the concept of "value chain accounting".

The so-called value chain accounting is the study of enterprise value information and its underlying relationship, that is, collection and processing.

Store, provide and make use of value information, implement control and management of enterprise value chain, ensure that the value chain of enterprises can be regulated, efficient and orderly, thus creating a management activity that maximizes value added and value distribution for enterprises.

The essence of this definition is to integrate the "economic relationship" between value activities into the object of value chain accounting and management. This is undoubtedly consistent with the essence of Potter's value chain analysis. Value chain accounting is a completely new accounting mode. Its proposal has shaken the framework of the traditional accounting theory.

According to Kant's philosophy, the most basic category under the cosmos is time and space.

The concept of space-time in the sense of economics means measuring the satisfaction of human needs.

At present, the environment faced by accountants has undergone tremendous changes.

However, the existing accounting theories and methods are still limited to the level of industrial civilization. This outdated mode of thinking is rigid and lacking in overall view.

If we reexamine from the perspective of value chain management, we will see a new vision of accounting time and space.

The concept of time and space in accounting is the philosophy of accounting theory and method.

At present, the basic theory of value chain accounting mainly focuses on the definition, essence and object, as well as goals and functions of value chain accounting.

According to the information we have grasped, there is no systematic study on the time and space view of value chain accounting. However, when Professor Yan Dawu discusses the theoretical framework of constructing value chain accounting, it points out that value chain accounting expands the accounting entity that exists in the form of single enterprise in the spatial dimension to the accounting management entity existing in the form of value alliance, and extends the original accounting object of currency measurement to all quantifiable accounting management objects existing in the form of value chain.

In the dimension of time, taking the real-time control of accounting as the core, and carrying out the overall planning of pre management, the real-time control and the post management analysis and evaluation of the real time management, we have carried out the omni-directional and whole process accounting management.

This is about the hypothesis of value chain accounting.

These discussions are of great significance for us to understand some basic theoretical problems of value chain accounting, and also become the theoretical basis for us to further study the value chain accounting.

The space concept of value chain accounting refers to the extensibility and extensibility of the moving material, and certain spatial scope has a restriction and influence on the development of material movement.

The biggest innovation of value chain accounting lies in expanding the scope of accounting management relying on the concept of value chain, expanding the original accounting entity that exists in a single enterprise form to the accounting management entity existing in the form of value chain alliance, giving new meaning to the accounting entity.

The management body of value chain accounting is defined as value chain strategic alliance.

The reasons are as follows: first, the object of accounting management is the value movement (capital movement), the main body of accounting management should cover the spatial scope of the capital movement, and under the concept of value chain, the traditional value movement confined to the enterprise has been run through the capital flow of the value chain strategic alliance. Second, the purpose of value chain accounting management is to enhance the competitiveness of the entire value chain strategic alliance, so that all members can maximize the value added, rather than just benefit a certain enterprise. Third, the management subject of the value chain accounting is defined as the value chain strategic alliance, which enables enterprises to establish a general view.

The whole view avoids one-sided and short-sighted behavior, thus contributing to the stability of the value chain strategic alliance.

The spatial scope of value chain accounting is characterized by at least the following aspects: (1) the essence of value chain is the extended supply chain of The Virtual Corporation.

The value chain establishes a business related dynamic enterprise alliance (or The Virtual Corporation) between the market, the production link and the circulation link.

This not only helps every enterprise maintain its own individual advantages, but also expands the scope of its resources utilization, so that each enterprise can enjoy other resources in the alliance.

(two) the accounting entity assumption of the open accounting system defines the spatial scope of accounting, supervision and control. Its essence is "the economic interests that can be controlled according to a specific economic unit, can bear the economic obligations, and actually carry out the operation of the operation of the property rights linked to the economic interests" (Zhu Xiaoping, 2003).

The main assumption of traditional financial accounting is built on the traditional economic relations.

When a certain organization has a certain degree of independence, and there is a need for accounting for its internal economic matters, the organization becomes an accounting entity.

The traditional accounting entity assumes that the accounting entity is regarded as an insulator, accounting only accounts for the economic matters occurring within the main body, and the exchange of value with the external value of the organization is the boundary of financial accounting.

Obviously, the accounting information generated by the way of defining the accounting entity is difficult to meet the decision-making needs in the information age.

Value chain accounting takes value chain alliance as the accounting entity.

Value chain alliance refers to an interest relationship formed by various interdependent enterprises through supply, production and marketing, including suppliers, core enterprises, service providers and customers, as well as competitors. Because through the analysis of competitors' information, the core enterprises can make corresponding development strategies and countermeasures.

The value chain accounting and management is the value chain in the value chain alliance system to reflect the value added in every link of the value chain.

The management can make corresponding decisions accordingly so as to achieve the harmony between the value chains and maximize the value added of the enterprises.

What needs to be explained is that the purpose of value chain analysis is not to maximize the value added of every link in the value chain, but to maximize the value increment of the enterprise, because local optimality does not necessarily lead to the overall optimization, sometimes it will sacrifice the interests of some links.

This accounting entity is open. It breaks through the narrow nature and limitations of traditional accounting as a single organization as an accounting entity. As long as the value chain can be touched, it has been included in the scope of accounting and management. This is suitable for the current open economic environment, and enterprises have broader vision when making decisions.

Two, value chain accounting time concept refers to the continuity and order of things movement, and is a form of physical existence.

Time is infinite, but the time for specific things to move is limited. It is a non renewable resource.

The traditional accounting assumption of continuous operation and the assumption of accounting period establish the time category of accounting work.

Value chain accounting does not deny the rationality of the assumption of continuous operation of enterprises, and it is necessary to divide the accounting period artificially by measuring the relationship between the performance of enterprise value activities or the activities of value chain. Otherwise, it is necessary to realize the reflection of value chain accounting.

Functions such as control and evaluation can not be mentioned.

But the stage of value chain accounting is far more complicated than traditional accounting staging.

The purpose of value chain accounting is to adjust the value chain of enterprises and coordinate the coordination relationship between departments and intersections. (Yan Dawu, 2004), value chain accounting should be based on the time sequence of management process, which integrates pre planning, supervision and post examination analysis, which makes the real-time value of value chain accounting information in a prominent position.

The provision of accounting information in value chain should be able to reflect the inflow, creation, outflow and other information of value chain at the fastest speed without being restricted by the accounting period stipulated by the accounting system.

Therefore, the use of traditional periodic reports in the form of quoted value chain accounting information to the needs may not help to achieve the goal of value chain accounting.

With the development of network technology, real-time control has become possible.

Through the intranet, every link of the enterprise value chain can realize the timely sharing of resources. The output of one link may be the input of another link, and the information exchange can be completed in an instant. This lays the foundation for real-time accounting information provided by value chain accounting.

The timeliness information provided by the value chain ensures that the enterprises can control the operation of each link of the value chain in real time and make corresponding decisions in time so as to ensure the consistency of all aspects of the value chain, so as to ensure the realization of the maximization of enterprise value added.

(two) when accounting value chain accounting is used to reflect and manage different types of value activities and value activities, the choice of accounting period should reflect the characteristics of value activities and their relationships.

This makes the value chain accounting stage more flexible compared with the traditional accounting staging.

Value chain accounting should be phased report and real-time report under the support of certain information technology.

Information management system combining flexible phased report and periodic report.

Therefore, the value chain accounting staging can not be limited to traditional monthly or other periodic accounting staging methods.

Figure 1 reflects the elastic requirements of value chain accounting.