Research on the Relation between Quality and Competitive Advantage Based on Value Chain

Nowadays increasingly fierce market competition focuses on quality. Only through the pursuit of high-quality products and services, is it possible to have a high international competitiveness. From the viewpoint of strategic management accounting, based on the theory of value chain, this paper explores the relation between quality and competitive advantage and points out quality chain and value chain are integrated in the operation chain. Through the analysis of upstream value chain, enterprise can optimize the procurement cost; through the analysis of downstream value chain, enterprise can optimize the product life-cycle cost and improve customers´ satisfaction.