Value Concepts

Wing Sun Li
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Wing Sun Li: Beijing Normal University–Hong Kong Baptist University

Chapter 3 in Strategic Management Accounting, 2018, pp 35-54 from Springer

Abstract: Abstracts This chapter begs a question of how activities add value to an organization. Two value analysis approaches are discussed. The first approach is taken from Michael Porter’s horizontal value chain analysis emphasizing the ways to assess value-added activities from internal activities across the horizontal departmental value chains of an organization. The second approach adopted from Shank and Govindarajan extends value chain beyond the firm and explores from the backward and forward integration of the industry value chain on how a firm creates value from external vertical linkages. An example is presented in each approach to elucidate how value analysis is performed. The chapter also discusses how net present value concept is employed to enhance net cash flow analysis.

Keywords: Value chain analysis; Industry value chain; Value-added analysis; Net present value (search for similar items in EconPapers)
Date: 2018
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DOI: 10.1007/978-981-10-5729-8_3

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