Organizational and Managerial Accounting Challenges

Anamaria Tepes-Bobescu

International Journal of Academic Research in Business and Social Sciences, 2015, vol. 5, issue 2, 24-30

Abstract: The article focuses on the concept of value chain analysis and its positive effects on the development of an enterprise. After reading literature and conceptual discussions of value analysis and classification of company’s activities (main and support), there are described the steps that takes up the value chain analysis. It describes the role of management accountant and role of enterprise’s management based on value chain analysis. An analysis is made between the value chain and conventional management accounting. The article ends with the author's conclusions about the advantages and disadvantages of deployment and use of value chain analysis within an enterprise.

Keywords: Value chain analysis; main activities; support activities; infrastructure support; management accounting (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijarbs:v:5:y:2015:i:2:p:24-30

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