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精益生产的方式在高校财务报账业务流程再造中应用

发布时间:2019-06-13 20:01
【摘要】:高校财务报销过程普遍耗费的时间较长,大多在2小时左右,报销效率非常低下。考虑到网络报账暂时还无法全面推广,通过应用精益生产的方法进行流程再造,增加在二级单位增加报销单据预审程序,整个报销过程的时间从113分钟降低到58分钟,现场报销时间从83分钟减少到43分钟,报销效率显著提高。
[Abstract]:The financial reimbursement process in colleges and universities generally takes a long time, most of which are about 2 hours, and the reimbursement efficiency is very low. Considering that the network accounting can not be popularized for the time being, the process reengineering is carried out by using the lean production method, and the pre-trial procedure of reimbursement documents is increased in the secondary units. the time of the whole reimbursement process is reduced from 113 minutes to 58 minutes, and the on-site reimbursement time is reduced from 83 minutes to 43 minutes, and the reimbursement efficiency is significantly improved.
【作者单位】: 广西大学;
【分类号】:G647.5

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