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.
Copyright: © 2018 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
