2010•Economic Research GuideRequires access

The Characteristics and Measuring Principle of Value Chain Accounting

Dawei Liu

Abstract

With the development of economy,great changes have taken place in accounting system,value chain accounting was put forward and gains researchers great attentions.Firstly,this paper simply explored the definition of value chain and value chain accounting.Secondly,this paper identifies the characteristics of value chain accounting.Finally,measuring principle of value chain accounting was analyzed.

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Available abstract

Key concepts: Chain (unit), Value (mathematics), Accounting, Value chain, Accounting information system, Fair value, Business, Computer science