价值链下第三方物流企业会计信息系统优化研究

发布时间：2018-01-21 16:10

本文关键词： 价值链理论第三方物流会计信息系统业务流程优化　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,随着经济发展和技术进步,企业的经营环境和管理环境面临更多的不确定性。"互联网+""时代下用户越来越个性化、专业化的需求,使得第三方物流应运而生,以传统会计理论为基础的会计信息系统越发难以满足第三方物流的企业管理与决策需要。作为一种新的竞争战略,价值链管理的出现给第三方物流企业会计信息系统带来了前所未有的机遇和挑战。因此,研究如何构建适应新经济环境下的会计信息系统是企业实现管理信息化的重要课题。基于此,本文以价值链相关理论为导向,结合第三方物流公司的特点和业务流程,运用规范研究和案例研究方法,探讨如何实现第三方物流企业会计信息系统的流程优化。论文共分为六个部分。第一部分是绪论,主要介绍本文的研究背景及意义、研究思路和方法、创新与特色,回顾了国内外关于价值链和第三方物流企业研究的相关文献。第二部分为相关概念和理论基础,主要界定了本文的相关概念,阐述会计信息系统、财务共享中心和价值链理论。第三部分是对第三方物流业会计信息系统的分析。分析第三方物流行业会计信息系统现状,基于价值链管理视角对物流行业会计信息系统分析、需求分析和功能分析进行具体阐述。第四部分为案例研究,主要介绍H物流股份有限公司基本情况、分析其经营环境和业务流程,具体介绍H物流股份有限公司的财务共享中心在第三方物流体系的应用。第五部分为案例启示与建议,通过对H物流股份有限公司内部控制体系的案例研究,总结基于价值链管理视角下第三方物流管理模式下H公司会计信息系统优化的优点与不足,提出第三方物流企业的会计信息系统优化的相关建议。第六部分为结论与展望,对本文的研究结论进行总结,并对未来研究进行展望。
[Abstract]:In recent years, with the development of economy and technology, the business environment and management environment of enterprises are facing more uncertainty. As a new competitive strategy, the third party logistics emerges as the times require, and the accounting information system based on the traditional accounting theory is more and more difficult to meet the needs of the third party logistics enterprise management and decision-making. The emergence of value chain management has brought unprecedented opportunities and challenges to the third party logistics enterprise accounting information system. To study how to construct accounting information system to adapt to the new economic environment is an important topic for enterprises to realize management information. Based on this, this paper is guided by the relevant theory of value chain. Combined with the characteristics of third-party logistics companies and business processes, the use of normative research and case study methods. This paper is divided into six parts. The first part is the introduction, mainly introduces the research background and significance of this paper, research ideas and methods. Innovation and characteristics, review the domestic and foreign research on the value chain and third-party logistics enterprises related literature. The second part is related concepts and theoretical basis, mainly defines the relevant concepts of this article, accounting information system. Financial sharing Center and value chain Theory. The third part is the analysis of the third party logistics industry accounting information system. Analysis of the third party logistics industry accounting information system status. Based on the value chain management perspective of logistics industry accounting information system analysis, demand analysis and functional analysis of the specific elaboration. 4th part as a case study, mainly introduced the basic situation of H Logistics Co., Ltd. This paper analyzes its business environment and business process, and introduces the application of financial sharing center of H Logistics Co., Ltd. in the third party logistics system. Part 5th is case inspiration and suggestion. Through the case study on the internal control system of H Logistics Co., Ltd., this paper summarizes the advantages and disadvantages of the optimization of accounting information system of H Company under the mode of third party logistics management based on value chain management. This paper puts forward the relevant suggestions on the optimization of accounting information system for the third party logistics enterprises. Part 6th is the conclusion and prospect, and the conclusion of this paper is summarized, and the future research is prospected.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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