ERP环境下HE公司会计业务流程优化研究

发布时间：2018-04-19 07:26

本文选题：ERP(企业资源计划) + 业务流程优化　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：如今,市场经济下信息技术发展迅猛,公司企业的管理思想逐步完善,企业之间的竞争愈演愈烈,并且已经从线下的人力、物力、财力之间的竞争演变成线上的信息技术、互联网上的竞争。快速变化的市场环境要求企业需要更快速地反应,通过提高市场占有率、降低成本、增强经济效益的方法确保企业能在激烈的竞争中脱颖而出,站稳脚跟。于是,在这样的大背景下,ERP系统应运而生,为企业提升自身核心竞争力,做出巨大贡献。但是,区别于普通软件系统只需要简单的安装调试,ERP系统对于企业提出了更高的要求,要求企业改进并优化自已相关的业务流程,使之契合ERP系统的工作流程,充分达到释放ERP系统强大的先进管理思想的目的,最终实现企业在运营及管理上的革新。因此,所有应用实施ERP系统的企业首要解决的问题就是业务流程优化,而作为企业业务流程重中之重的会计业务流程更是企业最先优化的项目。只有企业的会计信息系统能够真实可靠地反映企业经营状况,企业管理者才能更有把握地管理企业日常管理经营工作,在纷繁复杂的市场环境下迅速做出反应,规避风险,确保企业在激烈的竞争中依然站稳脚跟。文章针对HE公司的会计业务流程展开研究,研究分析ERP和会计业务流程优化的相关基础理论和理论基础,并分别介绍了一些国内外专家学者针对ERP理论,业务流程优化理论以及更深入的会计业务流程优化理论的国内外研究文献,同时对ERP系统与会计流程优化之间的关系进行简答的梳理,明确了企业应用实施ERP系统的会计业务流程优化的重要性和必要性。文章根据HE公司的组织结构以及信息化现状等企业的基本情况的介绍,分析其会计业务流程的现状。根据HE公司发生业务多少的情况,选择了采购流程、库存管理流程、应收账款流程和应付账款流程这四个发生业务较多的重要业务流程,阐明了这四个业务流程的基本现状,并分析其流程中所存在的问题。根据存在的问题,通过结合HE公司在会计业务流程优化的过程中所期望达到的目的以及业务流程优化的原则,对HE公司相应会计流程进行优化,并对优化措施的实施效果进行评估。依托于公司的现有状况以及理论基础的研究,考虑到实施优化方案会对HE公司的企业组织架构、人员配备、企业信息流等方面产生影响及问题,也就对可能出现的问题进行分析研究并给出相应的解决措施。
[Abstract]:Today, information technology is developing rapidly under the market economy, the management thought of the company has been gradually improved, and the competition among enterprises has intensified, and has evolved from the competition between manpower, material resources and financial resources below the line to the information technology on the line.Competition on the Internet.The rapidly changing market environment requires enterprises to respond more quickly. By increasing market share, reducing costs and enhancing economic benefits, enterprises can stand out and stand firm in the fierce competition.Therefore, under this background, ERP system emerges as the times require, for enterprises to enhance their core competitiveness, make great contributions.However, different from the common software system, it is only necessary to install and debug the ERP system simply, which requires the enterprise to improve and optimize its own related business process, so as to make it fit for the work flow of the ERP system.The aim of releasing the powerful advanced management thought of ERP system is to realize the operation and management innovation of the enterprise.Therefore, business process optimization is the first problem to be solved in all enterprises applying ERP system, and accounting business process, which is the most important part of enterprise business process, is the first optimized project of enterprise.Only when the accounting information system of the enterprise can truly and reliably reflect the management situation of the enterprise, can the enterprise manager manage the daily management work of the enterprise more confidently, react quickly in the complicated market environment, and avoid the risk.To ensure that enterprises still stand firm in the fierce competition.This paper studies the accounting business process of HE Company, studies and analyzes the relevant basic theories and theoretical basis of ERP and accounting business process optimization, and introduces some domestic and foreign experts and scholars aiming at ERP theory, respectively.The theory of business process optimization and the domestic and foreign literature on the theory of accounting business process optimization are discussed. At the same time, the relationship between ERP system and accounting process optimization is briefly combed.This paper clarifies the importance and necessity of the accounting business process optimization of the enterprise application and implementation of ERP system.Based on the introduction of the organization structure of HE Company and the present situation of informatization, this paper analyzes the present situation of accounting business process of HE Company.According to the situation of how much business happened in HE Company, four important business processes, which are purchasing process, inventory management process, accounts receivable process and accounts payable process, are selected, and the basic status of these four business processes is expounded.And analyze the existing problems in the process.According to the existing problems, the author optimizes the corresponding accounting process of HE Company by combining the purpose expected by HE Company in the process of accounting business process optimization and the principle of business process optimization.The effect of optimization measures is evaluated.Depending on the current situation of the company and the research on the theoretical basis, considering that the implementation of the optimization scheme will have an impact and problems on the organizational structure, staffing, enterprise information flow and other aspects of the company,It also analyzes the possible problems and gives the corresponding solutions.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626.115

【参考文献】