摘要:经济发展的速度以及互联网科技快速地普及迫使各种大中型企业增强内部实力以及竞争力,为了对业务的经营成果更好的管理预测与成本控制,选择ERP系统作为企业进行财务决策的方法已经渐渐被接受普及。
ERP系统运用数据库技术有效整合了各种资源帮助企业做出更好地管理方法,制定企业资源规划方案,有助于企业改善以往陈旧的运营模式,目的在于促进财务管理高效性,增强企业创新与能动性。
基于上述这种趋势与环境下,本文决定运用具体的大型民营化妆品贸易企业为案例,将理论与实践结合,具体分析B公司实施ERP系统前后主要业务流程情况以及财务情况如产品生产与销售情况、原材料采购情况、收入成本情况做出具体的数据分析,最后提出ERP系统实施后的改进对策与措施。当前大中型企业、外企实施ERP系统的分布居多,因此,本文对民营企业重组案例进行了分析,以B企业为例为化妆品行业的私营企业在ERP环境下会计业务流程重组过程中提供理论和实践的参考。
关键词: 会计业务流程重组;ERP系统;民营企业
Abstract:The speed of economic development and the rapid popularity of internet technology compel various large and medium enterprises to enhance internal strength and competitiveness. In order to better management forecasting and cost control of businesses’ operational results, choosing ERP system as a tool for the company to carry out financial management has become a common idea among enterprises.
The ERP system uses database technology to effectively integrate various resources to help enterprises to make better management methods, and formulate enterprise resource planning programs. It helps enterprises to improve the old operating model, and aims to promote the efficiency of financial management and enhance enterprise innovation. initiative.
Based on the above trend and environment, this article decide to apply specific large-scale private cosmetics trading company as a case to combine theory with practice. Analyze the B company’s existing main business process conditions and problems with detailed analysis of the company's main business processes before and after the implementation of the ERP system and financial conditions such as product production and sales, raw material purchases, and revenue costs、, to make specific data analysis. Then put forward the main implementation process of ERP system and the enterprise process reorganization after implementation, and finally put forward the countermeasures after the implementation of ERP system. Currently, a majority of enterprises which use ERP system are listed large companies. As a result, this article analyze the case of private enterprise’ reorganization in purpose of providing theoretic and practical reference about accounting business process reorganization for the private enterprises like the B company in ERP environment.
Key words: accounting business process reorganization; ERP system; private company
目录
1.绪论 1
1.1研究背景及意义 1
1.1.1 研究背景 1
1.1.2 研究意义 1
1.2.1 国外研究现状 2
1.2.2 国内研究现状 3
1.3 研究方法与思路 4
1.3.1 研究方法 4
1.3.2 研究思路 4
1.4 主要研究内容 5
2.相关理论 ERP环境下会计业务流程重组:http://www.chuibin.com/kuaiji/lunwen_205524.html