本文選題：ERP（企業(yè)資源計(jì)劃） + 會(huì)計(jì)業(yè)務(wù)流程��； 參考：《哈爾濱工業(yè)大學(xué)》2014年碩士論文

【摘要】：隨著信息技術(shù)的不斷發(fā)展和管理思想的不斷革新，企業(yè)之間在信息技術(shù)上愈演愈烈的競(jìng)爭已經(jīng)替代了傳統(tǒng)意義上決定企業(yè)地位的人力、財(cái)力、物力之間的競(jìng)爭。只有對(duì)市場(chǎng)變化做出迅速而有效地反應(yīng)，企業(yè)才能在激烈的競(jìng)爭中確保自己的生存，進(jìn)而提高市場(chǎng)占有率，增強(qiáng)經(jīng)濟(jì)效益。于是，越來越多的企業(yè)使用ERP系統(tǒng)來提升自身的競(jìng)爭力，幫助企業(yè)實(shí)現(xiàn)自身的跨越式發(fā)展。然而ERP系統(tǒng)的實(shí)施并不是簡單的安裝軟件，它需要企業(yè)對(duì)相關(guān)業(yè)務(wù)流程進(jìn)行優(yōu)化和改進(jìn)，使其與ERP系統(tǒng)實(shí)現(xiàn)良好的配合，這樣才能真正發(fā)揮ERP系統(tǒng)的作用，，從而實(shí)現(xiàn)企業(yè)運(yùn)營、管理方式的革新。因此，基于ERP的會(huì)計(jì)業(yè)務(wù)流程優(yōu)化成為了企業(yè)發(fā)展過程中不得不面對(duì)的問題。只有擁有了能夠?qū)崟r(shí)監(jiān)控企業(yè)經(jīng)營狀況的會(huì)計(jì)信息系統(tǒng)，管理者才能夠全面了解企業(yè)的真實(shí)情況，從而可以在外部環(huán)境變化時(shí)迅速做出調(diào)整，保證在激烈的競(jìng)爭中不被淘汰。 本文立足于博威公司的會(huì)計(jì)業(yè)務(wù)流程優(yōu)化，研究了ERP和會(huì)計(jì)業(yè)務(wù)流程優(yōu)化的相關(guān)理論，對(duì)ERP理論、業(yè)務(wù)流程優(yōu)化理論和會(huì)計(jì)業(yè)務(wù)流程優(yōu)化理論的國內(nèi)外研究現(xiàn)狀分別進(jìn)行了介紹，同時(shí)說明了ERP與會(huì)計(jì)流程優(yōu)化的相互關(guān)系，闡述了在ERP環(huán)境下進(jìn)行會(huì)計(jì)業(yè)務(wù)流程優(yōu)化的必要性。 本文介紹了博威公司的基本情況，包括公司的組織結(jié)構(gòu)、信息化現(xiàn)狀等，對(duì)其會(huì)計(jì)業(yè)務(wù)流程的現(xiàn)狀進(jìn)行了分析。其中選取了企業(yè)經(jīng)營中的采購流程、銷售流程、庫存管理流程、收款流程和付款流程等五個(gè)流程，說明了各個(gè)流程的基本情況，分析了其中所存在的問題。針對(duì)這些問題，本文結(jié)合公司會(huì)計(jì)業(yè)務(wù)流程優(yōu)化的目的和原則，設(shè)計(jì)了優(yōu)化方案，并預(yù)計(jì)了實(shí)施的效果。結(jié)合企業(yè)實(shí)際情況和理論研究的成果，分析了優(yōu)化方案實(shí)施之后公司在企業(yè)組織、基礎(chǔ)設(shè)施、人員技術(shù)、企業(yè)信息流等方面可能遇到的問題，并針對(duì)這些問題和風(fēng)險(xiǎn)提供了應(yīng)對(duì)措施。
[Abstract]:With the continuous development of information technology and the continuous innovation of management ideas, the increasingly fierce competition in information technology among enterprises has replaced the traditional competition between human, financial and material resources, which determines the status of enterprises. Only by responding to the market changes quickly and effectively can the enterprises ensure their survival in the fierce competition and then increase the market share and enhance the economic benefits. As a result, more and more enterprises use ERP system to improve their competitiveness and help enterprises achieve their own leapfrog development. However, the implementation of ERP system is not a simple installation software, it needs enterprises to optimize and improve the related business processes, so that they can cooperate well with the ERP system, so that they can really play the role of ERP system and realize the operation of the enterprise. An innovation in management. Therefore, the optimization of accounting business process based on ERP has become a problem that must be faced in the process of enterprise development. Only with the accounting information system, which can monitor the business situation in real time, can managers fully understand the real situation of the enterprise, so that they can adjust quickly when the external environment changes, and ensure that they will not be eliminated in the fierce competition. Based on the accounting business process optimization of Bowei Company, this paper studies the related theories of ERP and accounting business process optimization, and discusses the ERP theory. This paper introduces the research status of business process optimization theory and accounting business process optimization theory at home and abroad, explains the relationship between ERP and accounting process optimization, and expounds the necessity of accounting business process optimization under ERP environment. This paper introduces the basic situation of Bowei Company, including the organizational structure of the company, the status quo of information, and analyzes the current situation of accounting business process. Among them, five processes are selected, such as purchasing process, sales process, inventory management process, collection flow and payment process, which explain the basic situation of each process and analyze the existing problems. In view of these problems, this paper designs the optimization scheme combining with the aim and principle of the company accounting business process optimization, and anticipates the effect of the implementation. Combined with the actual situation of the enterprise and the results of the theoretical research, the problems that the company may encounter in the aspects of enterprise organization, infrastructure, personnel technology, enterprise information flow after the implementation of the optimization plan are analyzed. And to counter these problems and risks to provide countermeasures.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.4;F406.7;F270.7

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