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ID:10902728
大小:1.14 MB
页数:45页
时间:2018-07-08
《硕士论文-erp环境下的会计实时控制与案例分析》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、湖南大学硕士学位论文ERP环境下的会计实时控制与案例分析姓名:郭小芬申请学位级别:硕士专业:会计指导教师:彭江平20080401AbstractWiththedevelopmentofcomputerandInternet,information-basedbusinessmanagementinthecoreofEI冲’spreadsinChina.Insteadoftraditionalmanagement,businessmanagementnowadoptstheinformation-basedmana
2、gement.Ononehand,thetransflormationchallengesthetraditionalmanagement;ontheotherhand,ltprovidesanopportunityforthedeVelopmentofaccountingcontroltheory・Anewwayofaccountingcontrol—accountingreal一timecontroldrawsmoreandmoreattentlonfromeIlterprisesandproInotesth
3、edevelopmentsofthetheoryandpracticeofaccountingcontr01.Thispaperreviewstheoriesrelatedtomodefncontrollingandtraditionalaccountingcontrolandanalyzesthepossibilityandnecessityofaccountlngreal-tlmecontrolundertheenvironmentofEPR.onthebaseofwhich,thepaperpointsou
4、tthatfromtheangleofsystemformation,thesystemismadeupoftwoparts.Cons仃uctedbythetechnologicalprocessreproductiontheory,theauthorfindsoutdisadVantagesofthetraditionalaccountingandbringsoutthethoughtof。accountingprocessreengineeringundertheenvironmentofERP:Withth
5、ehelpofinf.ormationtechnoIogy;thethoughtuninestheaccountingprocess,businessprocessandmanagementprocessandestablishesafinancialafrairsunity.ItilnplantstheaccountlngprocessIntotnebusinessactivityandreflectsthereaIbusinessactiVityatanytime.Thenitimplantstheaccou
6、ntingreal-timecontrolmethods(mainlyincludingtheadVancedaccountlngcontrolmethods,f.0rexample,budgetcontrol,standardcostcontrolandresponsibiIityaccountingcontr01)intoaccountinginformationsystem.Thenthesystemcanmanagetheexaminationandcalculationduringtheprocessi
7、nsteadofaReI、Ⅳards.Andalsoitcanrealizereal-timecontr01.Fulluseofthepowerandqualityoftheaccountingreal-timecontrolhelpstoelevatetheefficiencyandbenefitsofenterprises,atthesametime,reachtheaimofValueincrement.Finallv'theauthorconfirmstheviewpointbroughtoutinthe
8、paperthroughthesuccessfuleXperienceofcompanyKSinShenzhen,whoadoptsEl冲・U8intheaccountingreal・timecontrolandgetsasatisf.yingresult.Keywords:ERP;accountingreal・timecontrol;accountingprocessr
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