上海LF公司核心会计业务流程优化研究

发布时间：2018-03-24 04:04

本文选题：咨询公司　切入点：核心会计业务　出处：《广西大学》2017年硕士论文

【摘要】：随着经济全球化进程的加快,企业之间的竞争逐步演变成价值链的竞争,在任何—个企业的管理中,会计业务流程占据着较大比重,并且对于企业的整个运作中起着至关重要的作用,它从某种程度上或多或少的都会影响到企业的运营发展。传统的核心会计业务流程使得整体的工作效率偏低,流程较为繁琐等,加上不同行业因自身情况不同有着不同的要求,这就需要对核心会计业务流程研究,总结提炼出有针对性的管理策略和解决方案,是当前企业管理中值得深入探讨的方向。国内外在企业流程优化方面的研究已经较为深入,对于会计业务流程优化的研究已经有许多国内学者从不同角度、基于不同理论对流程优化提出新的方案建议,有的从财务管理角度出发,或是从成本管理角度出发,对企业的流程再造提出优化方案。而发轫于价值链理论的核心会计业务流程优化思路在会计报账、项目的会计结算、会计预算中的应用还并不广泛。本文以上海LF公司为例,根据公司自身的实际业务情况跟战略发展需求并结合国内相关行业发展的情况,使用价值链管理、流程再造的相关理论概念知识,对上海LF公司会计报账流程、项目的会计结算流程、会计预算流程的优化改提出具体策略,分别针对公司现有的两项业务给出不同的会计业务流程,优化部分繁琐流程,新增紧急事件的应对流程等,使得新流程更贴合上海LF公司实际发展的需求,也期能为同类企业的核心会计业务流程优化提供新的理论基础和方法论。
[Abstract]:With the acceleration of the process of economic globalization, competition among enterprises gradually evolves into the competition of value chain. In the management of any enterprise, accounting business process occupies a large proportion. And it plays a vital role in the whole operation of the enterprise. To some extent, it will affect the operation and development of the enterprise more or less. The traditional core accounting business process makes the overall work efficiency on the low side. The process is more cumbersome, and different industries have different requirements because of their own situation, so it is necessary to study the core accounting business processes, summarize and refine targeted management strategies and solutions. The research on business process optimization at home and abroad has been more thorough, and many domestic scholars have studied it from different angles. On the basis of different theories, this paper puts forward some new proposals for process optimization, some of them from the angle of financial management or from the point of view of cost management. This paper puts forward the optimization scheme for enterprise's process reengineering, and the core accounting business process optimization idea, which originates from the value chain theory, is not widely used in accounting reporting, project accounting settlement and accounting budget. This paper takes Shanghai LF Company as an example. According to the actual business situation and strategic development demand of the company, combined with the development of domestic related industries, using the relevant theoretical and conceptual knowledge of value chain management and process reengineering, the accounting and reporting process of Shanghai LF Company is studied. The accounting settlement process of the project, the optimization of the accounting budget process and the improvement of the accounting budget process, respectively, to give different accounting business processes for the two existing businesses of the company, to optimize some of the tedious processes, to increase the emergency response process, and so on. The new process can meet the needs of Shanghai LF Company and provide a new theoretical basis and methodology for the core accounting business process optimization of similar enterprises.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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