Author(s)

Xu Yi

Corresponding Author

Xu Yi

Abstract

Competition is the key to the success or failure of enterprises. Competition determines whether various activities that contribute to the business performance of enterprises are appropriate. Competitive strategy is to pursue an ideal competitive position on the industrial macro platform where competition takes place. In China in the 21st century, enhancing enterprise value has become the goal pursued by all enterprises, which requires accounting management to provide more valuable value-added information for decision-making. The popularization and application of "value chain management" theory provides an excellent opportunity for the improvement of enterprise accounting management.Enterprises are actively seeking the combination and application of value chain management theory and enterprise accounting management. This paper mainly analyzes the concept of value chain management theory and the combination measures between this theory and enterprise accounting management, so as to guide the improvement of enterprise accounting management level, Promote the development of enterprises.

Keywords

value chain, perspective, accounting management, enterprise, measure