云制造环境下MB公司会计业务流程再造研究

发布时间：2018-02-22 23:05

本文关键词： 云制造平台服装制造业会计业务流程再造　出处：《哈尔滨理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：在互联网的推动下,新一代信息技术与制造业深度融合,云制造成为互联网时代的一种智慧制造模式和手段,云制造模式为我国工业制造业的转型升级、创新与发展带来了重大机遇。为了紧跟时代潮流,有很多大型服装纺织企业积极投资建设或入驻云制造平台,谋求从产业价值链的低端向中高端发展。同时,云制造扩展了会计职能,改变了会计业务流程事后核算的传统模式,使得会计核算工作与经济业务活动的发生同步进行,促进会计核算、管理与控制职能的有机融合。云制造模式也给企业的传统会计业务流程带来了新的挑战,需要企业的会计业务流程能够对联盟企业中庞大的业务与财务数据进行精细化的管理与整合,才能保证企业内部、企业与外部联盟企业之间的信息高效共享和互惠共赢。云制造平台是以新一代信息技术为支撑,为企业提供社会闲置制造资源,实现网络化协同制造服务的重要载体,会计业务流程对企业内部与外部的数据处理与信息集成的有效性是提高企业会计部门服务能级和服务效率的基本前提。因此,在云制造环境下进行会计业务流程再造势在必行。在梳理国内外相关研究成果的基础上,本文根据MB公司建设“智造”产业供应链平台的实际情况,提出了MB公司现有会计业务流程冗余与关键控制点缺失的情况不能满足云制造环境的要求;运用六西格玛DMAIC、层析分析模型、模糊综合评价、流程图对MB公司的会计业务流程进行分析与再造;同时,提出MB公司会计业务流程再造的实施方案。运用结构方程模型对再造后的流程效果进行检验,采用问卷调查法与最大似然估计法进行统计分析。研究结果表明,再造后的会计业务流程对顾客满意度与企业价值的提升具有显著的正向作用。该成果为云制造平台的运营与发展提供了理论支撑和方法借鉴。
[Abstract]:Driven by the Internet, the new generation of information technology and manufacturing industry are deeply integrated. Cloud manufacturing has become a kind of intelligent manufacturing mode and means in the Internet era. The cloud manufacturing model is the transformation and upgrading of China's industrial manufacturing industry. Innovation and development have brought great opportunities. In order to keep up with the trend of the times, many large garment and textile enterprises have actively invested in the construction or entered the cloud manufacturing platform, seeking to move from the low end of the industrial value chain to the middle and high end of the industry value chain. At the same time, Cloud manufacturing expands the accounting function, changes the traditional mode of accounting business process afterwards, makes accounting work synchronize with economic business activities, and promotes accounting. The organic integration of management and control functions. Cloud manufacturing model also brings new challenges to the traditional accounting business processes of enterprises. It is necessary for the accounting business process of the enterprise to manage and integrate the huge business and financial data in the alliance enterprise in order to ensure the internal management of the enterprise. The cloud manufacturing platform is an important carrier for enterprises to provide social idle manufacturing resources and realize networked collaborative manufacturing services, which is supported by a new generation of information technology. The effectiveness of accounting business process to the internal and external data processing and information integration is the basic prerequisite to improve the service level and service efficiency of the accounting department. It is imperative to carry out accounting business process reengineering in the cloud manufacturing environment. On the basis of combing the related research results at home and abroad, this paper is based on the actual situation of MB company's construction of "smart manufacturing" industrial supply chain platform. It is proposed that the existing accounting business process redundancy and lack of critical control points of MB Company can not meet the requirements of cloud manufacturing environment, and apply six Sigma DMAIC-based chromatography analysis model, fuzzy comprehensive evaluation, The flow chart analyzes and reengineering the accounting business process of MB company, and at the same time, puts forward the implementation plan of the accounting business process reengineering of MB company, and uses the structural equation model to test the effect of the reengineering process. The statistical analysis was carried out by questionnaire survey and maximum likelihood estimation. The accounting business process after reengineering has a significant positive effect on customer satisfaction and enterprise value, which provides theoretical support and method reference for the operation and development of cloud manufacturing platform.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.86

【相似文献】