Stratejik Yönetim Muhasebesi Yaklaşımı: Değer Zinciri Maliyet Analizi

Businesses can achieve minimum co st or maximum value of productl service by defining ıhcir own value chain. Value chain analysis assesses competitive advantage by detennining the strategie advantages and disadvantages of full range of activities that shape the products which have been supplied to the ultimate user. These activities include not only inside business activities but also outside value activitics. For thc businesscs tlıe main objective is to maximize the proflt. For this reason. businesses mu st know about both their own and their competitors' cost of value chain. The achievement of this by using the traditional managemenı accounting systems is not very easy. Businesses should use value chain cost analysis that views the eosts from strategic perspectives. Tmditional managcment accounting has been "value added-orieııted" which is a very narrow approach in todays' competitive environment. The value added approach "staI1s too Iate and stops too soan" for the cost analysis. The value chain analysis depends on value creation. Moreover, tlıe value chain analysis, as differcnt from the traditional management accounting, focuses on thc outside of the busincscss.