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自上个世纪，管理会计的实践发生了巨大变化，已经从传统的注重决策分析和财务为导向的预算控制改变为以强调为股东创造价值的多样性动机的确认、计量和战略管理系统转变（IFA，1998）。据IFA（1998）的报告，管理的发展可以分为四个阶段，最近阶段是基于20世纪90年代中期开发的研究阶段价值的管理。这一阶段主要集中在确认，计量和股东价值创造的业绩管理方面，组织成果，客户价值管理等。此外，使用以提高创造价值的新的管理会计技术是现阶段的显著功能。这些技术包括平衡计分卡可能提供领先和落后的经济成就指标（卡普兰和诺顿，1996）;经济价值的评估可能报告股东回报（Stewrt，1991）和战略管理会计系统，该系统可提供当前和未来的不确定性信息（西蒙斯，1991）。尽管研究人员认为，这些新的技术是不同的，企业采用所谓的“基于价值管理”为技术集成的综合框架。

整合是集中在其中可以被定义并牵连到为股东创造出最大值的策略;信息系统的实现，它跨越了客户和潜在价值派生的企业，产品和价值创造活动的经营单位;相应的业务流程和价值创造与绩效衡量价值创造体系和员工激励计划（毕马威会计师事务所，1999年）的设计。

value based manangement accounting

Introduction:

Since the past century, the practice of management accounting has changed dramatically which has changed from the traditional focus on the decision analysis and the budget control of the financial-oriented to the stressed of the diversity motivation of shareholder value creation for recognition, measurement and the system of strategy management (IFA, 1998). According to the report of IFA (1998), the development of management could be divided into four stages, the nearest stage is the stage of the research of value based management which developed from the middle of 1990s. This stage focused on the recognition, measurement and the management of performance creation of the shareholders’ value, the organization’s creation, customer’s value. Moreover, the using of the new management accounting techniques for enhancing the creation of the value is the significant feature of this stage. These techniques include the balance score card which could supply the indicators of the leading and lagging economic success (Kaplan and Norton，1996); the evaluation of economic value which could report the shareholders’ return approximation (Stewrt, 1991) and strategic management accounting system which could provide the current and the future uncertainty information (Simons,1991). Although researchers believed that these new techniques are different, organizations use a comprehensive framework called “value based management” for the integration of the techniques.

The integration is concentrate in the strategies which could be defined and implicated to create the maximum value for the shareholders; the implementation of an information system which across the business unit of enterprise, product and value creation activities of customers and the potential value derive; corresponding of the business process and the value creation and the design of the performance measurement system of the value creation and the staff motivation scheme (KPMG, 1999).

The framework of value based management

The framework of value based management is based on the practice of management accounting, it has suggested that the purpose of management is trying to create perfect long-term value for shareholders and supply a integral framework for the business measurement and management (Dixon and Hedley, 1993). Even though, the changing of the framework of value based management followed by the different enterprises, the framework usually includes the following six basic steps: select the specific internal target which could enhan本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。