| 基于边际分析的企业价值分析方法 |
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| 引用本文： | 蓝伯雄,王威.基于边际分析的企业价值分析方法[J].运筹与管理,2011,20(3). |
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| 作者姓名： | 蓝伯雄 王威 |
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| 作者单位： | 清华大学经济管理学院,北京,100084 |
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| 摘 要： | 本文首先分析了传统会计核算方法存在的问题,提出了基于边际分析的企业价值分析方法.新方法建立起企业价值的综合平衡关系,不但可以分析成本在企业各个环节的转移与平衡,还可以计量、跟踪企业各环节的价值增值.本文利用一个小案例演示了企业价值计算的新方法,通过与传统会计核算方法进行的对比验证了新方法的科学合理性.
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| 关 键 词： | 管理会计 价值链分析 优化模型 边际分析方法 |
Value Chain Analysis Method Based on Marginal Analysis |
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| LAN Bo-xiong,WANG Wei.Value Chain Analysis Method Based on Marginal Analysis[J].Operations Research and Management Science,2011,20(3). |
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| Authors: | LAN Bo-xiong WANG Wei |
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| Institution: | LAN Bo-xiong,WANG Wei(School of Economics & Management,Tsinghua University,Beijing 100084,China) |
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| Abstract: | This paper first analyses the weaknesses of the traditional cost accounting,and then,proposes a new value chain analysis method based on marginal analyss.This method establishes a general equilibrium of the value chain,and is able to not only analyse the balance of cost transfer,but also evaluate the added value contributions for each activity of the enterprise.A case study demonstrates the way of value chain analysis.The comparison with traditional costing method shows the rationality and validity of the n... |
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| Keywords: | managerial accounting value chain analysis optimization model marginal analysis |
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