The paper analyzes the obstructions of present accountant system and its technical shortage and finds an effective method for calculating logistics cost, ie, establishing value chain accountant.

Traditional accountant has not been able to satisfy the business management the need, value chain accountant becomes the theorists discussion the topic.

Value Chain Accounting System Study in Forestry Enterprises;

Enterprise Performance Measurement Index System Research Based on Value Chain Accounting;

The Application Study of Value Chain Accounting in Marketing Value Creating Activity;

Based on the related theory on industrial chain and industrial value chain,it presents the food industry value chain system and the value channel sys- tem.

The value chain analysis of Chinese fisheries is made, and it is suggested that there are 3 kinds of industrial value chain in Chinese fisheries on the basis of the key links of industrial value chain, that is, the industrial value chain for culturing industry, the industrial value chain for fishing industry and the industrial value chain for aquatic product processing.

Problems in the Development of the Distinguishing Featured Industry in Minority Regions and some Countermeasures——Based on the analysis of the industry value chain;

Research on corporate governance based on industry value chain;

The Research of China s Standardization Strategy in the Perspective of Industry Value Chain;