tailieunhanh - Cost accounting model in value chain based on digital space contributes to the motivation for Vietnamese enterprises to develop sustainably

Enterprises that want to develop sustainable business with high competitiveness need to balance three factors: economic, environmental and socially responsible, towards a green economy - ensuring the long-term development of future generations starting from the sense of environmental protection. The goal of sustainable development also brings certain benefits to the business when it directly contributes to business value. The Value Chain Accounting (VCA) model identifies the environmental costs associated with the value chain starting at the beginning of the value chain (upstream) such as research and development costs, design cost, the cost of providing the inputs of the product manufacturing process, after the finished product will start the downstream phase of the value chain as marketing costs, expenditure distribution fees and costs associated with customer service. Value chain modeling based on breakthrough achievements in the areas of information technology, biotechnology, nanotechnology, etc., is based on the breakthroughs of digital technology. | Cost accounting model in value chain based on digital space contributes to the motivation for Vietnamese enterprises to develop sustainably