《案例》：ZJ装修公司—管理会计信息化构建研究

发布时间：2018-07-04 11:20

本文选题：管理会计 + 信息化　；参考：《暨南大学》2017年硕士论文

【摘要】：随着信息技术的发展普及,一方面企业经营环境更加复杂多变,需要管理会计及时、准确的提供决策信息;另一方面,信息技术的发展为管理会计的应用创造了条件。因此探讨管理会计信息化建设之路,不仅顺应管理会计快速发展之势,加大了管理会计信息化的理论研究范围,还有助于加速管理会计相关信息整合,提升企业管理会计信息化水平,从而同步发挥理论和实践的效用。本文采用案例研究的方法对ZJ装修公司管理会计信息化构建问题进行了研究。在第一部分对建筑装饰行业和ZJ装修公司概况进行了简介,并提出了ZJ装修管理会计应用中信息化存在的问题。之后在第二部分案例分析中对ZJ装修公司管理会计信息化问题的原因和需求进行分析,从而提出管理会计信息化构建的相关建议。本文在案例分析中,以系统论信息论和控制论、管理会计信息化理论以及流程再造理论作为指导思想,结合我国建筑装饰行业发展现状及生产经营特征,首先针对ZJ装修公司基于项目管理、合同管理、发票税务管理和资金管理方面存在的问题,分析管理会计信息化建设方面的需求,并给出管理建议。其次本文给出了ZJ装修公司进行管理会计信息化建设的路径,包括对软件选型、建设流程、原则目标以及提出了总体规划分布实施的建设思路。最后,本文还对ZJ装修公司管理会计信息化建设基础模块提出了方案设计,梳理了项目登记、合同管理、资金管理、发票税务管理和供方管理的运行流程,并给出了在软件系统上实现的方案。期望以上探讨对管理会计信息化在企业的实践尤其是建筑装饰企业有借鉴意义。
[Abstract]:With the development and popularization of information technology, on the one hand, the business environment of enterprises is more complex and changeable, which requires timely and accurate decision-making information of management accounting; on the other hand, the development of information technology has created conditions for the application of management accounting. Therefore, to probe into the construction of management accounting information not only conforms to the trend of rapid development of management accounting, enlarges the scope of theoretical research on management accounting informatization, but also helps to accelerate the integration of relevant information of management accounting. Improve the level of enterprise management accounting information, so as to play a simultaneous role in theory and practice. This paper uses the method of case study to study the construction of management accounting informatization in ZJ decoration company. In the first part, the general situation of architectural decoration industry and ZJ decoration company is introduced, and the problems of informatization in accounting application of ZJ decoration management are put forward. Then in the second part of the case analysis of the ZJ decoration company management accounting information problems and needs of analysis, and then put forward the construction of management accounting information proposals. In the case analysis, this paper takes the information theory of system theory and cybernetics, the information theory of management accounting and the theory of process reengineering as the guiding ideology, combined with the present situation of construction decoration industry and the characteristics of production and management in our country. Aiming at the problems existing in ZJ decoration company based on project management, contract management, invoice tax management and fund management, this paper analyzes the requirements of information construction of management accounting, and gives some management suggestions. Secondly, this paper gives the path of ZJ decoration company to build management accounting information, including software selection, construction process, principle and objectives, and put forward the overall planning and distribution of the implementation of the construction ideas. Finally, this paper also puts forward the scheme design to the basic module of ZJ decoration company management accounting information construction, combing the operation flow of project registration, contract management, fund management, invoice tax management and supplier management. The implementation scheme on the software system is also given. It is expected that the above discussion will be helpful to the practice of management accounting information in enterprises, especially architectural decoration enterprises.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92

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