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外貿(mào)企業(yè)ERP環(huán)境下會計業(yè)務(wù)流程重組研究

發(fā)布時間:2018-06-01 05:35

  本文選題:外貿(mào)企業(yè) + ERP; 參考:《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文


【摘要】:日新月異的現(xiàn)代信息技術(shù)給當(dāng)代的社會經(jīng)濟(jì)、企業(yè)管理、生產(chǎn)技術(shù),甚至人們的生活方式都帶來了革命性的變化。變革的浪潮使會計界也從手工記賬方式發(fā)展為會計電算化,現(xiàn)在已經(jīng)進(jìn)入以ERP為代表的會計信息系統(tǒng)時代。對會計業(yè)務(wù)來說,為了滿足會計信息使用者以及企業(yè)管理者的需要,引入了ERP系統(tǒng),可以帶來巨大的優(yōu)勢。ERP系統(tǒng)充分利用先進(jìn)的信息技術(shù),它具有集成性的特性,可以實時的監(jiān)控經(jīng)濟(jì)運行情況。在會計觀念、會計信息處理流程、會計組織結(jié)構(gòu)方面,ERP系統(tǒng)的使用需要我們對傳統(tǒng)會計業(yè)務(wù)流程進(jìn)行重組,改變了會計核算模式,使會計事后核算事項變?yōu)槭轮锌刂苹蛘呤虑翱刂啤1疚囊砸粋特定的行業(yè)——外貿(mào)行業(yè)為研究對象,系統(tǒng)地對ERP環(huán)境下外貿(mào)會計業(yè)務(wù)流程重組的問題進(jìn)行了深入淺出的探討,從ERP環(huán)境下外貿(mào)企業(yè)會計業(yè)務(wù)流程重組的背景、目的、意義入手,對ERP環(huán)境下企、業(yè)會計業(yè)務(wù)流程重組理論進(jìn)行了分析,并結(jié)合實際案例,對外貿(mào)企業(yè)ERP環(huán)境下的會計業(yè)務(wù)流程重組優(yōu)化進(jìn)行探討。在文章的第四部分,著力研究在會計實務(wù)中,在ERP環(huán)境下,外貿(mào)企業(yè)會計業(yè)務(wù)流程重組的具體實施方案,同時,運用例圖、實體關(guān)系圖、系統(tǒng)流程圖等工具,完成了該企業(yè)信息系統(tǒng)的重要模塊的會計業(yè)務(wù)流程重組分析。
[Abstract]:The rapid development of modern information technology has brought revolutionary changes to the social economy, enterprise management, production technology and even people's way of life. The wave of change has made the accounting field develop from manual accounting to computerized accounting. Now it has entered the era of accounting information system represented by ERP. For accounting business, in order to meet the needs of accounting information users and enterprise managers, the introduction of ERP system can bring great advantages. ERP system makes full use of advanced information technology, and it has the characteristics of integration. Can monitor the economic operation in real time. The use of ERP system in the aspects of accounting concept, accounting information processing process and accounting organization structure requires us to reorganize the traditional accounting business process and change the accounting model. Make accounting after the accounting matter into a matter of control or prior control. This paper takes a specific industry-foreign trade industry as the research object, systematically discusses the problem of foreign trade accounting business process reengineering under the environment of ERP, from the background of foreign trade enterprise accounting business process reengineering under the environment of ERP. Objective and significance, this paper analyzes the theory of business process reengineering of enterprise and industry under ERP environment, and discusses the optimization of accounting business process reengineering under ERP environment of foreign trade enterprises combined with practical cases. In the fourth part of the article, we focus on the concrete implementation scheme of accounting business process reengineering in accounting practice and under the environment of ERP. At the same time, we use the tools such as example diagram, entity relation diagram, system flow chart, etc. The accounting business process reengineering analysis of the important module of the enterprise information system is completed.
【學(xué)位授予單位】:首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2013
【分類號】:F740.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 高梓輝;HYT集團(tuán)公司研發(fā)管理體系優(yōu)化研究[D];華南理工大學(xué);2015年



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