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THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING

Yıl 2011, Cilt: 3 Sayı: 1, 307 - 321, 01.06.2011

Öz

To compete successfully in today’s highly competitive global environment, companies have made customer satisfaction an overriding priority. They have also adopted new management approaches, changed their manufacturing systems and invested in new technologies. Strategic management accounting examines the decision-making linked with the business operations and strategic work of financial administration as support for the same. Strategic management accounting is a theory and practice of accounting that looks at an organization's cost position, cost advantages and product differentiation in order to make market decisions. The value chain is a systematic approach to examining the development of competitive advantage. The chain consists of a series of activities that create and build value. Value chain analysis refers to a structured method of analyzing the effects of all core activities on cost and/or differentiation of the value chain.With the growing division of labour and the global dispersion of the production ofcomponents, systemic competitiveness and so value chain analysis have become increasingly important. Value chain accounting is the combination of value chain analysis and accounting theory.Value chain accounting is an important part of value chain management and a further development of strategic management accounting. Value chain accounting is a new approach on accounting subject which is combined by the theories of value chain management, supply chain management, accounting management and information technology. From the analysis about value chain theory and strategic management accounting theory,this paper proposes an accounting management framework based on value chain analysis called value chain accounting

Kaynakça

  • Abbeele, A., D., Roodhooft, F. and Warlop, L. (2011), “The Effect of Cost Information on Buyer-Supplier Negotiations in Different Power Settings”, https://lirias.kuleuven.be/bitstream/123456789/211310/1/AFI_0604.pdf,
  • Accessed 29.7.2011] Cadez, S. and Guilding, C. (2007), "Benchmarking the incidence of strategic management accounting in Slovenia", Journal of Accounting and Organizational Change, Vol. 3, No. 2, pp. 126-146.
  • Carmen A., A. and Corina, G. (2009), “A Strategic Approach of Management Accounting”, European Integration – New Challenges for the Romanian Economy, Oradea.
  • Collier, P., M. (2003), Accounting for Managers: Interpreting Accounting Information For Decision-Making, West Sussex: John Wiley & Sons.
  • Cullen, J. (2009), “Supply Chain Management”, Management Accounting Guideline, USA: American Institute of Certified Public Accountants.
  • Dekker, H., C. (2003), “Value Chain Analysis in Interfirm Relationships: A Field Study,”Management Accounting Research, 14, pp. 1-23.
  • Drury, C. (2006), Management Accounting For Business, Third Edition, London: Thomson Learning.
  • Fischer, T. (1993), Kostenmanagement Strategischer Erfolgsfaktoren, München: Verlag Vahlen.
  • Hoque, Z. (2001) Strategic Management Accounting: Concepts, Processes and Issues, Oxford: Chandos Publishing.
  • Mageed, I., M. (2006), “Towards A Conceptual Framework For Strategic Cost Management”, Doctorate Dissertation, Chemnitz: Chemnitz University of Technology.
  • McNair, C. (2000), “Defining and Shaping the Future of Cost Management”, Journal of Cost Management, September/October, pp.28-32.
  • Mei, X., Han, Z. and Chen, H. (2009), “Study on the Cost Management Based on the Cooperative Value Chain”, International Journal of Business and Management, June, Vol. 4, No.6, pp. 17-22.
  • Porter, M., E. (1985), Competitive Advantage: Creating and Sustaining Superior Performance, New York: The Free Press.
  • Shank, J. and Govindarajan, V. (1989), “Strategic Cost Analysis: The Crown Cork and Seal Case”, Journal of Cost Management, Winter, pp.5-27.
  • Shank, J., K. and Govindarajan, V. (1992), “Strategic Cost Management: The Value Chain Perspective”, Journal of Management Accounting Research, Fall, 4, pp. 179-197.
  • Shank, J. and Govindarajan, V. (1993), Strategic Cost Management: The New Tool for Competitive Advantage, New York: The Free Press.
  • Tanner, D. (2008), “Chapter 1: Introduction to Managerial Accounting” http://www.unf.edu/~dtanner/dtch/ch1.pdf, [Accessed 14.7.2011]
  • Thompson, A., Jr., Gamble, J., E. and Strickland, A., J. (2005), Strategy: Winning in theMarketplace, Second International Edition, New York: The McGraw−Hill Companies.
  • Transtutors (2011), “Bring Out The Contrasting Features of Value Chain Analysis and Traditional Accounting Systems”, http://www.transtutors.com/homework- help/Cost+Management/Value+Chain+Analysis/value-chain-features.aspx,
  • Accessed 11.8.2011] Türk, Z. (2004), “ Stratejik Yönetim Muhasebesi Yaklaşımı: Değer Zinciri Maliyet Analizi”, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, Cilt: 59, Sayı: 3, pp.231-253.
  • Wikipedia (2011), “Porter Value Chain ”,
  • http://en.wikipedia.org/wiki/File:Porter_Value_Chain.png, [Accessed 25.7.2011]
  • Wilson, R.,M., S.(1995), “Strategic Management Accounting”, (in Ashton, D., Hopper, T. and Scapens, R.-Ed., Issues in Management Accounting, Second Edition, London: Prentice Hall.
  • Wu, M., Fang, H. and Xie, H. (2011), “On the Function and Basic Assumption of Value Chain Accounting in the IT Environment”, Advances in Applied Economics,Business and Development International Symposium, Dalian.
  • Yang J. and Shang W. (2007) “Finance Management Based on Value Chain Management”, International Journal of Business and Management, October, Vol. 2, No. 5, pp.101-103. Xue, Z. (2005), “Using Value Chain Analysis to Make a Choice of International Marketing Strategy”, Master Thesis, Nürtingen: Zurich University of Applied Sciences.
Yıl 2011, Cilt: 3 Sayı: 1, 307 - 321, 01.06.2011

Öz

Kaynakça

  • Abbeele, A., D., Roodhooft, F. and Warlop, L. (2011), “The Effect of Cost Information on Buyer-Supplier Negotiations in Different Power Settings”, https://lirias.kuleuven.be/bitstream/123456789/211310/1/AFI_0604.pdf,
  • Accessed 29.7.2011] Cadez, S. and Guilding, C. (2007), "Benchmarking the incidence of strategic management accounting in Slovenia", Journal of Accounting and Organizational Change, Vol. 3, No. 2, pp. 126-146.
  • Carmen A., A. and Corina, G. (2009), “A Strategic Approach of Management Accounting”, European Integration – New Challenges for the Romanian Economy, Oradea.
  • Collier, P., M. (2003), Accounting for Managers: Interpreting Accounting Information For Decision-Making, West Sussex: John Wiley & Sons.
  • Cullen, J. (2009), “Supply Chain Management”, Management Accounting Guideline, USA: American Institute of Certified Public Accountants.
  • Dekker, H., C. (2003), “Value Chain Analysis in Interfirm Relationships: A Field Study,”Management Accounting Research, 14, pp. 1-23.
  • Drury, C. (2006), Management Accounting For Business, Third Edition, London: Thomson Learning.
  • Fischer, T. (1993), Kostenmanagement Strategischer Erfolgsfaktoren, München: Verlag Vahlen.
  • Hoque, Z. (2001) Strategic Management Accounting: Concepts, Processes and Issues, Oxford: Chandos Publishing.
  • Mageed, I., M. (2006), “Towards A Conceptual Framework For Strategic Cost Management”, Doctorate Dissertation, Chemnitz: Chemnitz University of Technology.
  • McNair, C. (2000), “Defining and Shaping the Future of Cost Management”, Journal of Cost Management, September/October, pp.28-32.
  • Mei, X., Han, Z. and Chen, H. (2009), “Study on the Cost Management Based on the Cooperative Value Chain”, International Journal of Business and Management, June, Vol. 4, No.6, pp. 17-22.
  • Porter, M., E. (1985), Competitive Advantage: Creating and Sustaining Superior Performance, New York: The Free Press.
  • Shank, J. and Govindarajan, V. (1989), “Strategic Cost Analysis: The Crown Cork and Seal Case”, Journal of Cost Management, Winter, pp.5-27.
  • Shank, J., K. and Govindarajan, V. (1992), “Strategic Cost Management: The Value Chain Perspective”, Journal of Management Accounting Research, Fall, 4, pp. 179-197.
  • Shank, J. and Govindarajan, V. (1993), Strategic Cost Management: The New Tool for Competitive Advantage, New York: The Free Press.
  • Tanner, D. (2008), “Chapter 1: Introduction to Managerial Accounting” http://www.unf.edu/~dtanner/dtch/ch1.pdf, [Accessed 14.7.2011]
  • Thompson, A., Jr., Gamble, J., E. and Strickland, A., J. (2005), Strategy: Winning in theMarketplace, Second International Edition, New York: The McGraw−Hill Companies.
  • Transtutors (2011), “Bring Out The Contrasting Features of Value Chain Analysis and Traditional Accounting Systems”, http://www.transtutors.com/homework- help/Cost+Management/Value+Chain+Analysis/value-chain-features.aspx,
  • Accessed 11.8.2011] Türk, Z. (2004), “ Stratejik Yönetim Muhasebesi Yaklaşımı: Değer Zinciri Maliyet Analizi”, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, Cilt: 59, Sayı: 3, pp.231-253.
  • Wikipedia (2011), “Porter Value Chain ”,
  • http://en.wikipedia.org/wiki/File:Porter_Value_Chain.png, [Accessed 25.7.2011]
  • Wilson, R.,M., S.(1995), “Strategic Management Accounting”, (in Ashton, D., Hopper, T. and Scapens, R.-Ed., Issues in Management Accounting, Second Edition, London: Prentice Hall.
  • Wu, M., Fang, H. and Xie, H. (2011), “On the Function and Basic Assumption of Value Chain Accounting in the IT Environment”, Advances in Applied Economics,Business and Development International Symposium, Dalian.
  • Yang J. and Shang W. (2007) “Finance Management Based on Value Chain Management”, International Journal of Business and Management, October, Vol. 2, No. 5, pp.101-103. Xue, Z. (2005), “Using Value Chain Analysis to Make a Choice of International Marketing Strategy”, Master Thesis, Nürtingen: Zurich University of Applied Sciences.
Toplam 25 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA73NS85BB
Bölüm Makaleler
Yazarlar

Mustafa Kırlı Bu kişi benim

Harun Gümüş Bu kişi benim

Yayımlanma Tarihi 1 Haziran 2011
Yayımlandığı Sayı Yıl 2011 Cilt: 3 Sayı: 1

Kaynak Göster

APA Kırlı, M., & Gümüş, H. (2011). THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING. International Journal of Social Sciences and Humanity Studies, 3(1), 307-321.
AMA Kırlı M, Gümüş H. THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING. IJ-SSHS. Haziran 2011;3(1):307-321.
Chicago Kırlı, Mustafa, ve Harun Gümüş. “THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING”. International Journal of Social Sciences and Humanity Studies 3, sy. 1 (Haziran 2011): 307-21.
EndNote Kırlı M, Gümüş H (01 Haziran 2011) THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING. International Journal of Social Sciences and Humanity Studies 3 1 307–321.
IEEE M. Kırlı ve H. Gümüş, “THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING”, IJ-SSHS, c. 3, sy. 1, ss. 307–321, 2011.
ISNAD Kırlı, Mustafa - Gümüş, Harun. “THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING”. International Journal of Social Sciences and Humanity Studies 3/1 (Haziran 2011), 307-321.
JAMA Kırlı M, Gümüş H. THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING. IJ-SSHS. 2011;3:307–321.
MLA Kırlı, Mustafa ve Harun Gümüş. “THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING”. International Journal of Social Sciences and Humanity Studies, c. 3, sy. 1, 2011, ss. 307-21.
Vancouver Kırlı M, Gümüş H. THE IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING BASED ON VALUE CHAIN ANALYSIS: VALUE CHAIN ACCOUNTING. IJ-SSHS. 2011;3(1):307-21.