牛牛游戏厅安卓,{原始关键词}

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                                1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 价值链会计在L银行的具体应用

                                  价值链会计在L银行的具体应用

                                  时间:2020-04-16 17:23作者:刘千 车忠强 沈丽 封
                                  本文导读:这是一篇关于价值链会计在L银行的具体应用的文章,价值链会计是战略管理会计的重要组成部分,战略管理会计将战略管理思想引入管理会计,其是站在战略的高度来解决传统管理会计中无法解决的问题,对于提升企业管理水平、保持竞争优势、谋求生存和发展的机会有着重要的

                                    摘    要: 价值链会计是战略管理会计的重要组成部分,其有效地应用能够帮助商业银行寻求竞争优势,促进战略目标实现。文章以L银行为例,通过运用价值链会计,从商业银行内部价值链和外部价值链的角度,对L银行战略管理的现状进行分析,发现问题并提出解决措施,从而达到促进商业银行可持续发展的目的。

                                    关键词:牛牛游戏厅安卓,{原始关键词} 战略管理会计; 商业银行; 价值链会计;

                                    1 、商业银行价值链会计应用思路

                                    JIAZHILIANHUIJISHIZHANLVEGUANLIHUIJIDEZHONGYAOZUCHENGBUFEN,ZHANLVEGUANLIHUIJIJIANGZHANLVEGUANLISIXIANGYINRUGUANLIHUIJI,QISHIZHANZAIZHANLVEDEGAODULAIJIEJUECHUANTONGGUANLIHUIJIZHONGWUFAJIEJUEDEWENTI,DUIYUTISHENGQIYEGUANLISHUIPING、BAOCHIJINGZHENGYOUSHI、MOUQIUSHENGCUNHEFAZHANDEJIHUIYOUZHEZHONGYAODEZUOYONG。SHANGYEYINXINGJIAZHILIANHUIJIJUYOUZUOYELIAN、ZIJINLIAN、XINXILIAN、ZENGZHILIAN、XIEZUOLIANDENGDUOZHONGTEZHENG,QIBAOKUOYIQIENENGGOUCHUANGZAOJIAZHIJIQIZUOYONGDEYINXINGNEIBU、YINXINGJIANYIJIYINXINGYUKEHUZHIJIANDEJIAZHIHUODONG,KEFENNEIBUJIAZHILIANHEWAIBUJIAZHILIAN。ZHANLVEJIAZHILIANHUIJIJIUSHIYAOTONGGUOQIYENEIBUJIAZHILIANFENXIYILEJIEZISHENDEJIAZHILIAN,TIGAONEIBUGUANLIXIAOLV;TONGGUOCONGZHANLVESHANGDUIWAIBUJIAZHILIANJINXINGFENXIYILEJIEQIYEZAIXINGYEZHONGSUOCHUDEWEIZHI,ZHAODAOCHAJU,XUNQIUZHANLVEYOUSHI。

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                                    2 、价值链会计在L银行的具体应用

                                    2.1、 L银行战略管理现状

                                    LYINXINGSHIHEILONGJIANGSHENGYIJIAFAZHANZHONGDECHENGSHISHANGYEYINXING,QIYIJIANSHECHENGWEIGUOJIYILIUDEXIANDAINONGYECHANYESHANGYEYINXINGWEIZONGTIZHANLVEMUBIAO,QIZAIXUANZEFAZHANZHANLVESHICHONGFENKAOLVDAOHEILONGJIANGSHENGSHIDONGBEILAOGONGYEJIDIZHIYI,TONGSHIYOUSHINONGYEDASHENGDESHIJIQINGKUANG,YIJIYINXINGDEZHUYAOGUDONGZAINONGYELINGYUYONGYOUDEXIONGHOUSHILIDENGYINSU,ZHIDINGLESHIHEYINXINGZISHENFAZHANDETESESHICHANGDINGWEIZHANLVEHEZENGZHANGZHANLVE。

                                    在定位战略方面,L银行根据发源地黑龙江省以及银行竞争对手的实际情况等因素制定了以农业产业金融和中小企业金融为重点发展方向;提供延时服务、社区银行等特色服务;坚持自身研发、合作创新产品;积极建设特色鲜明的分支机构;坚持做最优的科技服务等特色市场定位战略。在增长战略方面,L银行巧妙的将战略投资者引进战略模式和社区发展模式并根据自身的总体战略特点进行了相应的修改,并达到了很好的效果。
                                   

                                  价值链会计在L银行的具体应用
                                   

                                    2.2、 L银行内部价值链会计应用

                                    SHANGYEYINXINGNEIBUJIAZHILIANBAOKUOJIBENHUODONGJIAZHILIANHEFUZHUHUODONGJIAZHILIAN,TONGGUONEIBUJIAZHILIANHUIJIDEYINGYONGNENGGOUFAXIANYINXINGNEIBUGEGEHUANJIESHANGCUNZAIDEWENTI,BANGZHUGUANLICENGJISHICAIQUXIANGYINGDEGAIJINCUOSHI。

                                    SHANGYEYINXINGDEJIBENHUODONGZHIJIEYINGXIANGQIJIAZHICHUANGZAO,ZHUYAOBAOKUO:

                                  牛牛游戏厅安卓,{原始关键词}   (1)YEWUCHULI。YINXINGYEWUCHULIDESUDU、ZHUNQUEXINGJIERZHEPINGHENGDUISHANGYEYINXINGXIAOYIQIDAOJUEDINGXINGDEZUOYONG。LYINXINGNENGGOUJISHIJIANCHAHEJIANKONGHUOSHIYONGXINJISHULAITIGAOYINXINGCHULIYEWUDEZHUNQUEXING,LINGWAIHAISHIKEGUANZHUZHELILVHEHUILVBIANHUASUODAILAIDEYINGXIANG。

                                    (2)FENGXIANGUANLI。LYINXINGZHUYAOMIANLINZHEXINYONGFENGXIAN、LIUDONGXINGFENGXIAN、SHICHANGFENGXIAN、CAOZUOFENGXIANHEXINXIKEJIFENGXIAN。ZHENDUIYISHANGFENGXIANLYINXINGCAIQUGAODUZHONGSHIQUANXINGGELEIFENGXIANFAZHANQUSHI、QUANMIANLEJIEGELEIFENGXIANDEZHENSHIQINGKUANG、ZHENDUIDIYUJINGJITEDIANYOUXIAODIZHIDINGGELEIFANGFANSHOUDUAN、MIQIEGUANZHUGAOFENGXIANXINGYEHEFENGXIANKONGZHIZHONGDEBORUOHUANJIE、JIAQIANGNEIBUSHENJIJIANDUDENGCUOSHI。

                                  牛牛游戏厅安卓,{原始关键词}   (3)KEHUFUWU。LYINXINGSHELILEKEHUFUWUZHONGXIN,ZHUYAOFUZESHOUJIKEHUDEXIANGXIZILIAO,BINGTONGGUOFENLEIZHENGLIHEFENXI,DUIKEHUJINXINGCHIXUDEGENZONGFUWU,BAOZHANGKEHUZIYUANBULIUSHI,TONGSHIWAJUEQIANZAIKEHU,KUODAYINXINGYEWUFANWEI,TISHENGYINXINGDEHEXINJINGZHENGLI。ZAIWANGDIANSHEZHISHANG,LYINXINGCHONGFENKAOLV“BIANLI”ZHEIYIYINSU,YIJUMINQU、SHANGYEQU、GONGYEYUANQUDENGDISHELIWANGDIANJIGOUHEDAIKUANJIGOU。

                                  牛牛游戏厅安卓,{原始关键词}   (4)YINGXIAO。LYINXINGJIANCHI“YINONGYECHANYEJINRONGWEIZHONGDIANFAZHANFANGXIANG,ZUOJINGXIAOWEIXINDAI,ZUOHAOSHEQUYINXING”DEYEWUFAZHANCELVE,NULITISHENGDUIDIFANGJINGJISHEHUIFAZHANDEFUWUNENGLIHESHUIPING,SANNONG、XIAOWEI、GEREN、GONGSIHEJINRONGSHICHANGDENGGEXIANGYEWUGONGZUOSHIXIANLECHIXUWENDINGFAZHAN。

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                                    SHANGYEYINXINGDEFUZHUHUODONGSUIRANBINGWEICHUANGZAOJIAZHI,DANGUANXIDAOSHANGYEYINXINGCHUANGZAONENGLIDEGAODI,QIYINGXIANGDUISHANGYEYINXINGDEZHENGGEJINGYINGHUODONGSHIBURONGXIAOQUDE,ZHUYAOBAOKUO:

                                    (1)JICHUJIEGOU。YOUCAIWU、HUIJI、FALVHEJIHEDENGHUODONGZUCHENG,QIDUIYINXINGDEZIYUANPEIZHIHECHENGBENKONGZHIJIANJIEYINGXIANGQIJIAZHICHUANGZAO。LYINXINGZAIJIANGDICHENGBENFANGMIANZHUYAOYINGYONGDESHIXIANJINDECHENGBENGUANLIFANGFAHEJIHUABIANZHIFANGFA。

                                    (2)RENLIZIYUANGUANLI。LYINXINGDERENLIZIYUANGUANLIZHUYAOYOURENLIZIYUANBUFUZE,FUZEQUANXINGRENCAIXUANBA、YUANGONGJIAOYUPEIXUN、GANBUGUANLI、RENSHIDIAOPEI、XINCHOUFULIBIAOZHUNDEZHIDINGDENGGONGZUO。LYINXINGZHUYAOCAIYONGGONGKAIZHAOPINDEFANGSHIMIANXIANGSHENGNEIWAIZHAOPINYUANGONG,ZAIBAOZHIJIXIANGGUANWANGZHANSHANGFABUZHAOPINXINXI,ZEYOULUQU。

                                    (3)YANJIUYUKAIFA。SHANGYEYINXINGZAIYANJIUKAIFAJINRONGCHANPINSHI,YINGZAIDANGQIANSHICHANGXIZHIHUAFENDEJICHUSHANG,JIEHEZISHENHEJINGZHENGDUISHOUDESHIJIQINGKUANG,YIKEHUDEJIAODUBUDUANYANFADUOYANGXINGDECHANPIN。LYINXINGFAZHANTESESHIFENXIANMING,ZAIJINRONGCHANPINFANGMIANXINGCHENGLEYINONGYEGONGYINGLIANJINRONG、XIAOQIYEXINDAI、SHEQUYINXINGDENGYEWUWEIHEXINDEYEWUTIXI。

                                    (4)WUZICAIGOU。LYINXINGZAIXUANZEWANGDIANHUOHUODONGCHANGDISHI,CHONGFENKAOLVDAOZHOUBIANJINGJIZHUANGKUANG、RENKOUTONGJIYUKEHUFENBUZHUANGKUANGHEZUJINHUOSHOUJIAGAODIDENGYINSU。LINGWAIDUIYUPINFANCAIGOUQIEJINEJIAOXIAODEWUZICAIQUJIUJINYUANZEJINXINGGOUMAI,YIJIANSHAOYUNYINGCHENGBEN。

                                    2.3、 L银行外部价值链会计应用

                                  牛牛游戏厅安卓,{原始关键词}   SHANGYEYINXINGDEWAIBUJIAZHILIANBAOKUOHENGXIANGJIAZHILIANHEZONGXIANGJIAZHILIAN,YISHIXIANLIRUNZUIDAHUAWEIMUBIAO,CAIQUXIANGKEHUTIGONGDICHENGBENHUOGAOCHAYICHANPINHEFUWUDEFANGSHI,JINXINGGEZHONGWAIBUJIAZHIHUODONG。

                                    SHANGYEYINXINGHENGXIANGJIAZHILIANBAOKUO:

                                    (1)SHANGYEYINXINGJIAZHILIANYUSHANGYOUQIYEJIAZHILIAN。ZHUYAOBAOKUOZHENGQUANGONGSI、BAOXIANGONGSIHEXIANGYINXINGTIGONGGELEICHANPINHUOFUWUDEQITAFEIJINRONGJIGOU。LYINXINGJIANCHIDAZAOXIANDAINONGYECHANYEYINXING,CHIXUJIADASHENONGXINDAITOUFANGLIDU。JIJIPEIHEHEILONGJIANGSHENGNONGYEZONGHEPEITAOGAIGE,BUDUANJIAQIANGYUKENQUNONGHU、SHENONGZHONGXIAOQIYE、SHENONGLONGTOUQIYE、NONGMINZHUANYEHEZUOSHEDENGHEZUO,QUANXINGSHENONGYEWUZONGLIANGWENBUDITIGAO。

                                  牛牛游戏厅安卓,{原始关键词}   (2)SHANGYEYINXINGJIAZHILIANYUQUDAOJIAZHILIAN、KEHUJIAZHILIAN。QUDAOJIAZHILIANSHISHANGYEYINXINGBACHANPINHUOFUWUXIAOSHOUJIKEHUDEZUIZHONGTUJINGHESHOUDUAN,LYINXINGDEQUDAOJIAZHILIANZHUYAOYOUYINGYEWANGDIAN、ZIZHUYINXING、DIANHUAYINXINGHEWANGSHANGYINXING。YINGYEWANGDIANJIANSHEDEHAOHUAIZHIJIEGUANXIDAOSHANGYEYINXINGDEZHENGTIXINGXIANG,YINCIYAOZHUZHONGWANGDIANGONGZUORENYUANDEYIBIAO、TAIDUYIJIYEWUSHESHI、XUANCHUANDANHELIPINDEBAIFANGDENGFANGMIANDENEIRONG。ZIZHUYINXINGJIEJUELEYINXINGYINGYEWANGDIANBUNENG24XIAOSHIYINGYEDENANTI,TONGSHIYEFANGBIANLEKEHUSUISHIJINXINGCUNQUKUANHUOZHUANZHANGYEWU,SHANGYEYINXINGKEYIZAISHANGCHANG、YIYUANDENGJINGYINGCHANGSUOZHONGSHEZHIPOSJI、ZIZHUZHONGDUAN,TUICHULIANHEXINYONGKAWEIKEHUTIGONGGENGJIABIANJIEDEFUWU,TIGAOKEHUMANYIDU,GENGZHONGYAODESHISUODUANLEYINXINGYUQIYEZHIJIANDEJIAZHILIAN,TIGAOLESHANGYEYINXINGJINGYINGDEXIAOLV。DIANHUAYINXINGHEWANGSHANGYINXINGRANGKEHUSUISHISUIDIDOUKEYIXIANGSHOUDAOSHANGYEYINXINGDEFUWU。

                                    SHANGYEYINXINGZONGXIANGJIAZHILIANKEYISHISHANGYEYINXINGGUANLIZHEQINGCHUDEZHANGWOSUOCHUXINGYEDEJINGZHENGHUANJINGHEFAZHANDONGTAI,FAXIANZISHENDEYOULIESHI,BANGZHUSHANGYEYINXINGZHIDINGYOUXIAODIJINGZHENGZHANLVE,CUJINXINGCHENGJUYOUJINGZHENGYOUSHIDEZHANLVEDIWEI。YIJIASHANGYEYINXINGBUKENENGLONGDUANSUOYOUDEKEHUZIYUAN,ZHEIJIUSHISHANGYEYINXINGZHIJIANDEHEZUOXIANDEYOUWEIZHONGYAO。YINXINGJIANDEDALIHEZUOKEYIJIDADIJIEYUEYINXINGDEZIYUAN,TONGSHIYOUZENGQIANGLEHUODEKEHUDENENGLI。SHANGYEYINXINGJIANDEZICHANZHUANRANG、ZIJINCHAIJIE、ZHIJIEHUOJIANJIEDAIKUAN、WEITUOSHOUKUANDENGSHIYINXINGJIANHEZUODEZHUYAONEIRONG。LINGWAIYINXINGJIANHAIKEYIJIUZIJINCHOUCUO、CHENGBENGUANLI、CHANPINYANFAHEYEWUCHULIDENGFANGMIANKAIZHANGEZHONGHEZUO,TONGGUOGONGXIANGZIYUAN、KEHULAIHUODEGONGTONGDELIYI,TIGAOYINXINGYINGDUIFENGXIANDENENGLI。LYINXINGYI“YOUSHIHUBU、HULISHUANGYING”DEYUANZELAIQUEDINGZHANLVEHEZUOHUOBAN。LYINXINGZUOWEIDIFANGXINGSHANGYEYINXING,SUIRANBUJUYOUFUGAIQUANGUODAXINGCHENGSHIDEYINGYEWANGDIAN,DANQIQUEYONGYOUSUOZAIDIQIQUANDEJINGYINGWANGDIAN,JUYOUMINGXIANDEDIQUYOUSHI,SHUANGFANGKEHUKEYITONGGUOYINLIANTIKUANJISHIXIANTONGCUNTONGDUIBINGMIANCHUXIANGGUANSHOUXUFEIDEYEWU。

                                    2.4、 寻求战略竞争优势

                                  牛牛游戏厅安卓,{原始关键词}   CONGZHANLVEJIAZHILIANHUIJIDEJIAODUKAN,ZAILYINXINGJIAZHILIANDEMOUGEHUANJIESHANGYIJINGDEDAOLEYINGYONG,DANSHIHAIBUJUBEIWANZHENGXINGHEGAOXIAOXING。YINCI,LYINXINGYINGGAIJIXUJIAQIANGGUANLI,HELIYOUHUAJIAZHILIANDEGEGEHUANJIE,XUNQIUZHANLVEJINGZHENGYOUSHI。LYINXINGZAIZIYUANTOUFANGFANGMIAN,YINGGENJUJIAZHILIANZHONGGEXIANGHUODONGSUOCHANSHENGJIAZHIDECHENGDULAIJUEDING,DUIYUJIAZHILIANZHONGCHUANGZAOJIAZHIJIAODUOHUONENGGOUDUIWEILAICHANSHENGZHONGDAYINGXIANGDEZHANLVEHUANJIE,YAOQINGZHUGENGDUODEJINGLIHEZIYUAN。LINGWAI,LYINXINGHAIKEYIZAIYOUHUAYEWULIUCHENG、JIANLIGAOXIAOYUNXINGJIZHI、JIAQIANGJINRONGCHUANGXINHEKAITUOHEZUOQUDAODENGFANGMIANJINXINGNULI,YIBIANCUJINLYINXINGJINGYINGJIXIAOHEJINGZHENGLIDETIGAO,WEILYINXINGXUNQIUZHANLVEYOUSHIZUOHAOCHONGZUDEZHUNBEI。

                                    3、 结语

                                    JIAZHILIANSHISHANGYEYINXINGJINGZHENGLIXINGCHENGDEYUANQUAN,TONGGUOYINGYONGJIAZHILIANHUIJI,KEYIBANGZHUSHANGYEYINXINGXUNQIUQIJINGZHENGYOUSHI,CUJINYINXINGZHANLVEMUBIAODESHIXIAN。SHANGYEYINXINGZAIYINGYONGJIAZHILIANHUIJIDEGUOCHENGZHONGYINGCONGDUOJIAODUZHANKAIFENXI,CHONGFENKAOLVNEIWAIBUHUANJINGBIANHUADEYINGXIANG。YUCITONGSHI,HAIXUYAOCAIQUBUDUANWANSHANZHANLVEGUANLIHUIJILILUNZHISHITIXI、JIANQUANXIANGGUANNEIBUKONGZHIHESHENJIJIHEZHIDU、JISHIGENGXINZHANLVEGUANLIHUIJIXINXIDENGXIANGGUANBAOZHANGCUOSHI,YIQUEBAOJIAZHILIANHUIJIZAISHANGYEYINXINGZHONGNENGGOUSHUNLIDEYINGYONGBINGDADAOYUQIDEMUBIAO。

                                    参考文献

                                    [1] 白胜.战略管理会计研究[M].北京:知识产权出版社,2013.
                                    [2] 任蕙铭.我国商业银行战略管理会计的应用研究[J].商业经济,2019(3).
                                    [3] 李广森.战略管理会计在民营企业中的创新运用[J].商业会计,2019(5).

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