在我国经济水平快速增长的同时，电子信息技术正在飞速的发展，5G时代的来 临，信息技术的传播速度更快，信息运用更普及。随着互联网、大数据和云计算等技 术的运用越来越广泛，给当代企业的运营发展带来了巨大的冲击，企业经济逐渐向智 能化、信息化、大数据化转变。面对新形势下经济飞速发展的局面，企业不得不重新 审视自己的价值链、管理会计和企业的组织结构。价值链与管理会计的结合可以为企 业拓展新的管理模式，它不仅可以帮助企业重组其内部的组织结构，还可以整合企业 内部工作人员、供应商和消费者的信息，亦可以改变企业会计业务流程单一管理的局 面，实现会计业务流程的实时处理。价值链管理会计的应用不仅可以帮助企业管理者 准确地了解企业的业务动态，还可以提升管理者的工作效率，及时作出战略调整，为 企业的发展指明方向。 上世纪80年代，美国学者迈克尔·波特教授通过研究，提出了价值链理论,随着 各位学者不断的探索，价值链理论已经广泛的应用于当代企业的管理之中，已经成为 最重要的管理理念和方法之一。本文将价值链思想融入到管理会计中，以价值链上企 业各项价值活动为基础，探索管理会计在企业经营过程中的具体运用，帮助企业扩大 其差异化竞争优势。在进行理论研究之后，本文以京东为具体案例，收集整理京东的 相关资料，整合数据，首先按照价值链分析法从内部、横向和纵向三个方面去分析京 东是如何扩大自己的差异化竞争优势，再从事前、事中和事后三个时间维度具体研究 管理会计在京东各项价值活动中的具体运用，最后从宏观视角分析京东价值链管理会 计体系在运用过程中的优势和劣势，根据深入分析得出的结果，给京东提出几点优化 建议，并总结京东成功的经验。 关键词：价值链；价值链管理会计；竞争优势 1 ABSTRACT With the rapid growth of China's economy, electronic information technology is developing at a rapid speed. With the advent of 5G era, the spread speed of information technology is becoming faster, and the application of information is becoming more and more common. With the application of Internet, big data, cloud computing and other technologies more and more widely, the operation and development of contemporary enterprises have brought a huge impact, and the enterprise economy has gradually changed to intelligent, information, big data. Facing the rapid economic development in the new situation, enterprises have to re-examine their value chain, management accounting and organizational structure. The combination of the value chain and the management accounting can develop a new management mode for the enterprise, it not only can help enterprises to restructure its internal organizational structure, also can be integrated enterprise internal staff, suppliers and consumers of information, more can change the situation of accounting business process of a single management, achieve real-time processing of accounting business process. The application of value chain management accounting can not only help enterprise managers to accurately understand the business dynamics of enterprises, but also improve the work efficiency of managers, timely make strategic adjustments, and point out the direction for the development of enterprises. In the 1980s, American scholar professor Michael porter proposed the value chain theory through continuous research. With the continuous exploration of scholars, the value chain theory has been widely applied in the management of contemporary enterprises, and has become one of the most important management concepts and methods. Based on the value activities of enterprises in the value chain, this paper will explore the specific application of management accounting in the business process of enterprises, so as to help enterprises expand their differentiated competitive advantages. In theoretical research, this article is specific case with jingdong, collect related information of jingdong, integrate data, first of all, according to the value chain analysis method from within, horizontal and vertical three aspects to analyze the jingdong is how to expand their differentiation competitive advantage, and is engaged in the former, matter and afterwards the three time dimension of the specific studies concrete application of management accounting in jingdong value activities, finally from the perspective of macro jingdong value chain management in the use of the advantages and disadvantages in the process of accounting 2 system, according to the result of in-depth analysis, to jingdong put forward some Suggestions for optimization, and summarize the experience of jingdong successfully. KEYWORD：Value chain；Value chain management accounting；Competitive advantage 1 目 录 第一章 绪论 ................................................ 1 第一节 研究背景与意义 ................................................ 1 一、研究背景 ....................................................... 1 二、研究意义 ....................................................... 1 第二节 文献综述 ...................................................... 2 一、国外文献综述 ................................................... 2 二、国内文献综述 ................................................... 3 三、简要评述 ....................................................... 4 第三节 研究思路和框架 ................................................ 4 一、研究思路 ....................................................... 4 二、研究框架 ....................................................... 5 三、创新点 ......................................................... 6 第二章 概念界定及相关理论分析 .............................. 7 第一节 概念界定 ...................................................... 7 一、价值链 ......................................................... 7 二、价值链管理会计 ................................................. 8 第二节 价值链管理会计理论 ........................................... 10 一、价值链分析法 .................................................. 10 二、价值链管理会计分析 ............................................ 11 第三章 京东概况及价值链管理会计应用现状 .................... 14 第一节 京东概况 ..................................................... 14 第二节 京东价值链管理会计应用现状 ................................... 15 一、 建立自身物流系统 ............................................. 15 二、 建立全新购物系统 ............................................. 15 三、 建立数字化信息系统 ........................................... 15 第四章 京东价值链管理会计应用分析 ......................... 17 第一节 京东价值链分析 ............................................... 17 一、 内部价值链分析 ............................................... 17 2 二、 纵向价值链分析 ............................................... 18 三、横向价值链分析 ................................................ 19 第二节 京东价值链管理会计分析 ....................................... 20 一、采购环节分析 .................................................. 20 二、销售环节分析 .................................................. 22 三、物流环节分析 .................................................. 24 四、支付环节分析 .................................................. 26 五、售后环节分析 .................................................. 27 第三节 京东价值链管理会计运用的优劣势分析 ........................... 28 一、京东价值链管理会计运用的优势 .................................. 28 二、京东价值链管理会计运用的劣势 .................................. 29 第五章 京东价值链管理会计运用的启示及优化建议 .............. 31 第一节 京东价值链管理会计运用的启示 ................................. 31 一、提升自己的信息系统 ............................................ 31 二、做到及时的库存管理 ............................................ 31 三、建立高效的物流体系 ............................................ 31 第二节 京东价值链管理会计运用的优化建议 ............................. 32 一、合理规划企业的资金分配 ........................................ 32 二、设置简单易操作的支付系统 ...................................... 32 三、价值链管理会计与信息技术相融合 ................................ 32 四、提高核心竞争力 ................................................ 33 第六章 结论与展望 ......................................... 34 第一节 研究结论 ..................................................... 34 第二