供应链管理视角下的财务流程优化研究

发布时间：2018-05-08 23:32

本文选题：流程再造 + 供应链管理　；参考：《河北大学》2014年硕士论文

【摘要】：现代企业的竞争已经不是单个企业间的竞争,而是供应链之间的竞争。这也就是说,如今的市场竞争已经由传统的企业与企业之间的竞争迈向了企业资源共同体之间的竞争。这一现象已逐渐地被越来越多的企业所认同。供应链管理下的财务流程优化，既可以使企业的整体系统和资金得到全面的升级、更新，有效地把管理、财务和业务进行全方位的集成。为了能够适应新的世界竞争环境,企业应该摒弃已成惯例的运营模式和工作方法,以工作流程为中心,重新设计企业的经营、管理及运营方式。在这一背景下,针对传统财务业务流程存在的若干问题，本论文在研究了业务流程再造理论、财务流程再造理论和供应链理论的基础上，提出了重构财务业务流程的设想和具体流程的优化设计方案，，并以A公司为例，在供应链基础上对采购、库存管理、成本核算、审批程序等具体环节设计财务流程优化方案并研究补充的流程优化措施，并且在方案实施过程中由于企业自身的局限性和系统内在的弊端可能造成的阻碍进行分析并提供对策支持。供应链管理视角下的财务流程优化设计具有一定的现实指导意义，运用了供应链管理的财务流程优化可以使企业的管理、人力、组织、业务进行全方位的整合，形成动态性企业，对于改善企业管理、提高运营的稳定性、增强竞争力，实现财务信息和业务信息的集成起到了某种程度上积极的效果，从而实现了财务和业务的一体化，更全面地满足了管理需要及提高会计信息与管理决策的相关性。
[Abstract]:The competition of modern enterprises is not the competition among individual enterprises, but the competition between supply chains. That is to say, the market competition has moved from the traditional competition between enterprises to the competition between the enterprise resource community. This phenomenon has been gradually recognized by more and more enterprises. The optimization of the financial process under the supply chain management can not only make the whole system and funds of the enterprise upgrade and update, but also effectively integrate the management, finance and business. In order to adapt to the new world competition environment, enterprises should abandon the routine operation mode and work method, take the workflow as the center, redesign the management, management and operation mode of the enterprise. Under this background, aiming at some problems existing in the traditional financial business process, this paper studies the theory of business process reengineering, the theory of financial process reengineering and the theory of supply chain. This paper puts forward the assumption of reconstructing financial business process and the optimization design scheme of specific process, and taking A company as an example, on the basis of supply chain, the purchasing, inventory management, cost accounting, etc. The examination and approval procedure and other specific links to design the financial process optimization plan and study the supplementary process optimization measures, And in the implementation of the program due to the limitations of the enterprise itself and the inherent drawbacks of the system may cause obstacles to analyze and provide countermeasures to support. The financial process optimization design from the perspective of supply chain management has certain practical guiding significance. The application of the financial process optimization of supply chain management can make enterprise management, manpower, organization and business to be integrated in an all-round way. The formation of dynamic enterprises has played a positive role in improving the management of enterprises, improving the stability of operation, enhancing the competitiveness and realizing the integration of financial information and business information, thus realizing the integration of finance and business. More comprehensive to meet the needs of management and improve the relevance of accounting information and management decisions.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F274;F275;F426.92

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