1、上海大學(xué)碩士學(xué)位論文基于價(jià)值鏈的作業(yè)成本法應(yīng)用研究姓名：萬里明申請學(xué)位級別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：李建華20061201上海大學(xué)碩士學(xué)位論文基于價(jià)值鏈的作業(yè)成本法應(yīng)用研究Abstract0flFeh9，2006，TheStateCouncilpublished“theNationalMediumandLong—termPlanontheDevelopmentofScienceandTechnology”Ithighlightedth

2、atChinaneedincreasetheproportionofnationalR&DexpenditureagainsttheGDPaiming25％inyear2020Meanwhileenterprises，especiallythelargeenterprisesshouldsetuptheR&Dinstitution，andmakethemtheselfinnovativeentitiesAllthesemeanthatC

3、hineseenterpriseswillhavegreatincreaseoftheexpenditureontheR＆DforValueChainthatalsomeantheproportionofnonlanufacturingexpenseswiIIbebiggerandbiggerHowever，mostofourstudiesonValue—chainaccountingwerefocused0nvaluePABnagem

4、entandtheanalysisofstrategicvaluechainTheapplicationsofABcmethodcentralizedontheselectofrationalcostfactorsanddistributionofproductioncost(manufacturingoverhead)，usuallyignoringthenonmanufacturingexpensesOnvaluechainsuch

5、asR＆DandsalesexpensesWiththeincrementoftheproportionofnonmanufacturingexpensesinenterprises，thesoloABEmethodorvalue—chainanalysiscann’tmeettheneedofcontemporary艙nagementoftheeraofknowledgeeconomyTherefore，theauthorbeliev

6、ethattheapplicationofvalue—chainandABcmethodshouldmergedtogetherOntheonehandtakingvalue—chainanalysisasthebasisofABEmethod，wecansimplifytheimplementingprocessofvalue—chainanalysis，andalsoimprovetheinternalcostmanagementl

7、evelinenterprisesOntheotherhand，applyingthethinkingwayofvalue—chainanalysisintotheABEmethod。ItwillexpandandimprovetheABEmethod，enhancethepracticalapplicationofABEmethodTbus，theapplicationstudy0nABEmethodbasedonvaluechain

8、hasacertaintheoreticalandpracticalmeaningThispaperstructuredinfourchaptersThefirstchapterisanintroductionInthischapter，thebackgroundthatABCC卸lleintobeinganditsdevelopmentaregiven，also，theconcerningresearchinbothhomeandab

9、oardisreviewed，clueandmethodofthepaperarepresentedThesecondchapterisaboutthetheoryofABEbasedonvaluechainFirstly，thepaperintroducestheconceptofABcandtheanalyzingmethodofvaluechain，then。theapplicationbasisofABEbasedonvalue

10、chainisdeeplyexploredChapter3isademonstrativeanalysisofABCbasedollvaluechainandisthecoreofthispaperFo瑚thepointofenterprises’innervaluechainstructureandassociatedwithacasestudy，thischapterresearchesthepracticalapplication