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The Discussion of Accounting Process Reengineering Based on the ERP Environments

Author: XiongXiaoXue
Tutor: WangJue
School: Dongbei University of Finance
Course: Accounting
Keywords: ERP Accounting business process Process reengineering
CLC: F270.7
Type: Master's thesis
Year: 2010
Downloads: 389
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Abstract


Recently, with the rapid development of information technology and continuous improvement of our management, ERP management systems have been gradually adopt by more and more enterprises in our country.ERP is a system of planning the enterprise’s resources with financial accounting management at the core. It is characterized by having a unique data source, multiply query, real-time sharing, etc.,by means of integrating flows of materials, information and funds. ERP provides conditions for bettering management of the entire process of operating activities by changing the way of obtaining accounting information. It takes the accounting management process into the Management Information System, which connects each sub-process of the accounting management process with outside for information exchanges. Therefore, accounting methods may be embodied in every business department for an efficient control of the enterprise. But, a survey has aroused ERP in China doesn’t succeed. Why does it take place? Analyzing the reason, one important reason is some enterprises don’t know the important role of BPR, especial the BPR of the accounting business processes.Although there are a growing number of enterprises to use the ERP system, but still use the existing business processes, followed the old management system, which made many of the features of the ERP system not being fully utilized.This thesis makes a introduction to the research status of home and abroad systematic and pointed out the progress and deficiency that past research had received. On this basis, analyze the difference of the traditional accounting business processes and ERP environment, pointes out the deficiency of traditional accounting business process.Then talked about the necessity of accounting business process reengineering in the ERP environment. On the basis of these researches, specific implementation scheme was designed of accounting business process reengineering in the ERP environment. Mainly reconstruction from 3 aspects:accounting concept, accounting information processing and accounting organization structure.At last, talked about the case of accounting business process in the ERP environment, which verified the superiority and feasibility of this scheme by practice angle.

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CLC: > Economic > Economic planning and management > Enterprise economy > Economic theory and methods > Management of modern enterprises
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