基于ERP的博威动力设备有限公司会计业务流程优化研究

发布时间：2018-05-03 10:55

本文选题：ERP（企业资源计划） + 会计业务流程　；参考：《哈尔滨工业大学》2014年硕士论文

【摘要】：随着信息技术的不断发展和管理思想的不断革新，企业之间在信息技术上愈演愈烈的竞争已经替代了传统意义上决定企业地位的人力、财力、物力之间的竞争。只有对市场变化做出迅速而有效地反应，企业才能在激烈的竞争中确保自己的生存，进而提高市场占有率，增强经济效益。于是，越来越多的企业使用ERP系统来提升自身的竞争力，帮助企业实现自身的跨越式发展。然而ERP系统的实施并不是简单的安装软件，它需要企业对相关业务流程进行优化和改进，使其与ERP系统实现良好的配合，这样才能真正发挥ERP系统的作用，，从而实现企业运营、管理方式的革新。因此，基于ERP的会计业务流程优化成为了企业发展过程中不得不面对的问题。只有拥有了能够实时监控企业经营状况的会计信息系统，管理者才能够全面了解企业的真实情况，从而可以在外部环境变化时迅速做出调整，保证在激烈的竞争中不被淘汰。本文立足于博威公司的会计业务流程优化，研究了ERP和会计业务流程优化的相关理论，对ERP理论、业务流程优化理论和会计业务流程优化理论的国内外研究现状分别进行了介绍，同时说明了ERP与会计流程优化的相互关系，阐述了在ERP环境下进行会计业务流程优化的必要性。本文介绍了博威公司的基本情况，包括公司的组织结构、信息化现状等，对其会计业务流程的现状进行了分析。其中选取了企业经营中的采购流程、销售流程、库存管理流程、收款流程和付款流程等五个流程，说明了各个流程的基本情况，分析了其中所存在的问题。针对这些问题，本文结合公司会计业务流程优化的目的和原则，设计了优化方案，并预计了实施的效果。结合企业实际情况和理论研究的成果，分析了优化方案实施之后公司在企业组织、基础设施、人员技术、企业信息流等方面可能遇到的问题，并针对这些问题和风险提供了应对措施。
[Abstract]:With the continuous development of information technology and the continuous innovation of management ideas, the increasingly fierce competition in information technology among enterprises has replaced the traditional competition between human, financial and material resources, which determines the status of enterprises. Only by responding to the market changes quickly and effectively can the enterprises ensure their survival in the fierce competition and then increase the market share and enhance the economic benefits. As a result, more and more enterprises use ERP system to improve their competitiveness and help enterprises achieve their own leapfrog development. However, the implementation of ERP system is not a simple installation software, it needs enterprises to optimize and improve the related business processes, so that they can cooperate well with the ERP system, so that they can really play the role of ERP system and realize the operation of the enterprise. An innovation in management. Therefore, the optimization of accounting business process based on ERP has become a problem that must be faced in the process of enterprise development. Only with the accounting information system, which can monitor the business situation in real time, can managers fully understand the real situation of the enterprise, so that they can adjust quickly when the external environment changes, and ensure that they will not be eliminated in the fierce competition. Based on the accounting business process optimization of Bowei Company, this paper studies the related theories of ERP and accounting business process optimization, and discusses the ERP theory. This paper introduces the research status of business process optimization theory and accounting business process optimization theory at home and abroad, explains the relationship between ERP and accounting process optimization, and expounds the necessity of accounting business process optimization under ERP environment. This paper introduces the basic situation of Bowei Company, including the organizational structure of the company, the status quo of information, and analyzes the current situation of accounting business process. Among them, five processes are selected, such as purchasing process, sales process, inventory management process, collection flow and payment process, which explain the basic situation of each process and analyze the existing problems. In view of these problems, this paper designs the optimization scheme combining with the aim and principle of the company accounting business process optimization, and anticipates the effect of the implementation. Combined with the actual situation of the enterprise and the results of the theoretical research, the problems that the company may encounter in the aspects of enterprise organization, infrastructure, personnel technology, enterprise information flow after the implementation of the optimization plan are analyzed. And to counter these problems and risks to provide countermeasures.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F406.7;F270.7

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