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

摘要

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.