本文選題：ERP(企業(yè)資源計劃) + 業(yè)務(wù)流程優(yōu)化��； 參考：《哈爾濱商業(yè)大學》2017年碩士論文

【摘要】：如今,市場經(jīng)濟下信息技術(shù)發(fā)展迅猛,公司企業(yè)的管理思想逐步完善,企業(yè)之間的競爭愈演愈烈,并且已經(jīng)從線下的人力、物力、財力之間的競爭演變成線上的信息技術(shù)、互聯(lián)網(wǎng)上的競爭�？焖僮兓氖袌霏h(huán)境要求企業(yè)需要更快速地反應(yīng),通過提高市場占有率、降低成本、增強經(jīng)濟效益的方法確保企業(yè)能在激烈的競爭中脫穎而出,站穩(wěn)腳跟。于是,在這樣的大背景下,ERP系統(tǒng)應(yīng)運而生,為企業(yè)提升自身核心競爭力,做出巨大貢獻。但是,區(qū)別于普通軟件系統(tǒng)只需要簡單的安裝調(diào)試,ERP系統(tǒng)對于企業(yè)提出了更高的要求,要求企業(yè)改進并優(yōu)化自已相關(guān)的業(yè)務(wù)流程,使之契合ERP系統(tǒng)的工作流程,充分達到釋放ERP系統(tǒng)強大的先進管理思想的目的,最終實現(xiàn)企業(yè)在運營及管理上的革新。因此,所有應(yīng)用實施ERP系統(tǒng)的企業(yè)首要解決的問題就是業(yè)務(wù)流程優(yōu)化,而作為企業(yè)業(yè)務(wù)流程重中之重的會計業(yè)務(wù)流程更是企業(yè)最先優(yōu)化的項目。只有企業(yè)的會計信息系統(tǒng)能夠真實可靠地反映企業(yè)經(jīng)營狀況,企業(yè)管理者才能更有把握地管理企業(yè)日常管理經(jīng)營工作,在紛繁復(fù)雜的市場環(huán)境下迅速做出反應(yīng),規(guī)避風險,確保企業(yè)在激烈的競爭中依然站穩(wěn)腳跟。文章針對HE公司的會計業(yè)務(wù)流程展開研究,研究分析ERP和會計業(yè)務(wù)流程優(yōu)化的相關(guān)基礎(chǔ)理論和理論基礎(chǔ),并分別介紹了一些國內(nèi)外專家學者針對ERP理論,業(yè)務(wù)流程優(yōu)化理論以及更深入的會計業(yè)務(wù)流程優(yōu)化理論的國內(nèi)外研究文獻,同時對ERP系統(tǒng)與會計流程優(yōu)化之間的關(guān)系進行簡答的梳理,明確了企業(yè)應(yīng)用實施ERP系統(tǒng)的會計業(yè)務(wù)流程優(yōu)化的重要性和必要性。文章根據(jù)HE公司的組織結(jié)構(gòu)以及信息化現(xiàn)狀等企業(yè)的基本情況的介紹,分析其會計業(yè)務(wù)流程的現(xiàn)狀。根據(jù)HE公司發(fā)生業(yè)務(wù)多少的情況,選擇了采購流程、庫存管理流程、應(yīng)收賬款流程和應(yīng)付賬款流程這四個發(fā)生業(yè)務(wù)較多的重要業(yè)務(wù)流程,闡明了這四個業(yè)務(wù)流程的基本現(xiàn)狀,并分析其流程中所存在的問題。根據(jù)存在的問題,通過結(jié)合HE公司在會計業(yè)務(wù)流程優(yōu)化的過程中所期望達到的目的以及業(yè)務(wù)流程優(yōu)化的原則,對HE公司相應(yīng)會計流程進行優(yōu)化,并對優(yōu)化措施的實施效果進行評估。依托于公司的現(xiàn)有狀況以及理論基礎(chǔ)的研究,考慮到實施優(yōu)化方案會對HE公司的企業(yè)組織架構(gòu)、人員配備、企業(yè)信息流等方面產(chǎn)生影響及問題,也就對可能出現(xiàn)的問題進行分析研究并給出相應(yīng)的解決措施。
[Abstract]:Today, information technology is developing rapidly under the market economy, the management thought of the company has been gradually improved, and the competition among enterprises has intensified, and has evolved from the competition between manpower, material resources and financial resources below the line to the information technology on the line.Competition on the Internet.The rapidly changing market environment requires enterprises to respond more quickly. By increasing market share, reducing costs and enhancing economic benefits, enterprises can stand out and stand firm in the fierce competition.Therefore, under this background, ERP system emerges as the times require, for enterprises to enhance their core competitiveness, make great contributions.However, different from the common software system, it is only necessary to install and debug the ERP system simply, which requires the enterprise to improve and optimize its own related business process, so as to make it fit for the work flow of the ERP system.The aim of releasing the powerful advanced management thought of ERP system is to realize the operation and management innovation of the enterprise.Therefore, business process optimization is the first problem to be solved in all enterprises applying ERP system, and accounting business process, which is the most important part of enterprise business process, is the first optimized project of enterprise.Only when the accounting information system of the enterprise can truly and reliably reflect the management situation of the enterprise, can the enterprise manager manage the daily management work of the enterprise more confidently, react quickly in the complicated market environment, and avoid the risk.To ensure that enterprises still stand firm in the fierce competition.This paper studies the accounting business process of HE Company, studies and analyzes the relevant basic theories and theoretical basis of ERP and accounting business process optimization, and introduces some domestic and foreign experts and scholars aiming at ERP theory, respectively.The theory of business process optimization and the domestic and foreign literature on the theory of accounting business process optimization are discussed. At the same time, the relationship between ERP system and accounting process optimization is briefly combed.This paper clarifies the importance and necessity of the accounting business process optimization of the enterprise application and implementation of ERP system.Based on the introduction of the organization structure of HE Company and the present situation of informatization, this paper analyzes the present situation of accounting business process of HE Company.According to the situation of how much business happened in HE Company, four important business processes, which are purchasing process, inventory management process, accounts receivable process and accounts payable process, are selected, and the basic status of these four business processes is expounded.And analyze the existing problems in the process.According to the existing problems, the author optimizes the corresponding accounting process of HE Company by combining the purpose expected by HE Company in the process of accounting business process optimization and the principle of business process optimization.The effect of optimization measures is evaluated.Depending on the current situation of the company and the research on the theoretical basis, considering that the implementation of the optimization scheme will have an impact and problems on the organizational structure, staffing, enterprise information flow and other aspects of the company,It also analyzes the possible problems and gives the corresponding solutions.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F626.115

【參考文獻】

相關(guān)期刊論文 前10條

1 丁文將;;基于流程管理的企業(yè)會計流程重組探析[J];財會月刊;2017年04期

2 毛元青;劉梅玲;;“互聯(lián)網(wǎng)+”時代的管理會計信息化探討——第十四屆全國會計信息化學術(shù)年會主要觀點綜述[J];會計研究;2015年11期

3 趙潔;;ERP對會計業(yè)務(wù)流程的影響及其對策[J];當代經(jīng)濟;2014年22期

4 黃東紅;;ERP模式會計視角下業(yè)務(wù)流程創(chuàng)新的思考[J];財經(jīng)界(學術(shù)版);2014年14期

5 王英;;基于企業(yè)資源計劃系統(tǒng)優(yōu)化會計業(yè)務(wù)流程[J];中國鄉(xiāng)鎮(zhèn)企業(yè)會計;2014年05期

6 蔡曉恒;;ERP系統(tǒng)中會計流程再造的必要性[J];現(xiàn)代商貿(mào)工業(yè);2014年08期

7 孫浩;;業(yè)務(wù)流程再造研究[J];中外企業(yè)家;2014年08期

8 李雅麗;;試論企業(yè)財務(wù)流程再造[J];管理觀察;2013年35期

9 姜繼忱;邱澤國;;業(yè)務(wù)流程再造企業(yè)動因研究[J];佳木斯大學社會科學學報;2013年06期

10 余建華;;會計流程再造在企業(yè)財務(wù)信息化中的應(yīng)用初探[J];財會研究;2013年12期

，

本文編號：1772142