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价值链作为当前会计管理新操作领域,其和企业成本会计管理的有效结合是当代企业会计管理的必然趋势。相比于企业传统会计管理,企业价值链管理更为重视企业核心竞争力的培养。
As the new operation field of the current accounting management, the effective combination of the value chain and the management of the enterprise cost accounting is the inevitable trend of the modern enterprise accounting management. Compared with the traditional accounting management of enterprises, enterprise value chain management places more emphasis on the cultivation of the core competitiveness of enterprises.