Accounting data for value chain analysis
探讨了在价值链分析中使用会计数据的困难，包括数据积累方法差异带来的固有困难以及可避免的困难，对战略规划者和会计人员有参考价值。
Abstract Strategic planning frameworks provide a means of combining internal data about the firm's capabilities with external information about the competitive environment in a manner designed to guide resource allocation. The value chain approach to strategic planning, as described by Michael Porter in his book Competitive Advantage (1985), is a recent addition to this family of planning frameworks. In this article, we address some of the difficulties in using accounting data for value chain analysis. These difficulties are divided into those that are inherent, because of differences in methods of data accumulation, and those that are avoidable.