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1、湖南大學(xué)碩士學(xué)位論文基于ERP的會計業(yè)務(wù)流程重組及案例分析姓名:李賽娟申請學(xué)位級別:碩士專業(yè):@指導(dǎo)教師:彭江平20071001基于ERP的會計業(yè)務(wù)流程重組及案例分析摘要隨著計算機(jī)及網(wǎng)絡(luò)通信技術(shù)的發(fā)展,企業(yè)所處的競爭環(huán)境發(fā)生了根本性的變化,企業(yè)要想達(dá)到預(yù)期的市場占有率和經(jīng)濟(jì)效益,就必須提高自身的應(yīng)變能力,ERP就是企業(yè)提高應(yīng)變能力的有效利器。但ERP的實(shí)施與信息技術(shù)的應(yīng)用不同,它不是單純的信息工程,而是以信息技術(shù)為基礎(chǔ)的深層次管理變革,業(yè)務(wù)流程的規(guī)范化和優(yōu)化設(shè)計,是成功實(shí)施ERP戰(zhàn)略的保證。ERP的核心是供應(yīng)鏈管理,主要包括獲取及支付、生產(chǎn)制造、銷售及收款環(huán)節(jié),它們
2、與財務(wù)子系統(tǒng)之間存在大量的數(shù)據(jù)交換。本文從ERP的設(shè)計思想與管理理念入手,借助業(yè)務(wù)流程重組的理論,運(yùn)用計算機(jī)及網(wǎng)絡(luò)通信、數(shù)據(jù)庫及管理信息系統(tǒng)相關(guān)技術(shù),在會計信息的收集流程、處理流程、會計組織結(jié)構(gòu)、會計檔案保存等方面對傳統(tǒng)的會計流程進(jìn)行了探討,重點(diǎn)針對傳統(tǒng)會計業(yè)務(wù)流程所存在的缺陷,對生產(chǎn)制造型企業(yè)的核心業(yè)務(wù)環(huán)節(jié),進(jìn)行了業(yè)務(wù)數(shù)據(jù)與會計數(shù)據(jù)的集成性分析,設(shè)計了優(yōu)化處理的方案,構(gòu)建了基于ERP環(huán)境的新會計業(yè)務(wù)流程,重新規(guī)劃了財務(wù)部門的組織結(jié)構(gòu),確保了ERP強(qiáng)大功能的正常發(fā)揮,促進(jìn)了會計職能由核算型向管理決策型轉(zhuǎn)變。最后在金蝶K/3ERP系統(tǒng)平臺上對會計業(yè)務(wù)流程的優(yōu)化及重組進(jìn)
3、行了案例研究。關(guān)鍵詞:會計業(yè)務(wù)流程;優(yōu)化重組;ERP;集成分析;金蝶K/3ERP系統(tǒng)II高校教師碩士學(xué)位論文AbstractAlongwiththedevelopmentofcomputerandnetworktechnology,theenvironmentsofenterpriseshavechangedbasically.Iftheenterpriseswanttorealizetheirexpectanttargets,theymustimprovetheiradaptabilities.Certainly,theimplementofEnterpriseR
4、esourcePlanning(ERP)becomesaneffectiveapproach.However,ERPisnotasimpleinformationsystemengineering,butitwillhelptheenterprisetorealizethereformationofmanagementandchangedeeplymanager’sideathroughinformationtechnologies.ThekernelofERPisadministrantofaccommodativechain,mainlyincludingobt
5、ainmentandpayment,productionandmanufacture,saleandgather.Theyhavealotofalternantdatathroughfinancialsystem.Startingfromthedesigntheoriesandideas,usingforreferenceofBusinessProcessReengineering(BPR),thewriterexertsthecorrelativetechnologiesofcomputercommunicationandmanagementinformation
6、system,analysestheconventionalaccountingprocessofaccountinginformation,involvingcollection,dealing,organization,savingarchives.Asanemphasis,aimingattheproblemsoftheconventionalaccountingbusinessprocess,thispaperstudiestheintegratedfeaturesofbusinessdataandaccountinginformationforthepro
7、ductionandmanufactureenterprises.ThewriterputsforwardtoafewassumesinordertooptimizeprocedureaswellasrebuildsasetofneweraccountingprocessmodelbasedonERP.Thentheorganicstructureoffinancialdepartmentisre-programmed.TheeffectsofERPcanbesufficientlyperformed.Itcanpromotethetransitionofacc