联系我们

论文查询结果	返回搜索

论文编号：	4389
作者编号：	2220100510
上传时间：	2012/6/7 20:28:10
中文题目：	基于SAP环境下应付账款的管理研究
英文题目：	Accounts payable management research based on SAP environment
指导老师：	宗先臻
中文关键字：	应付账款;财务共享服务;系统在数据处理中的应用（SAP中文解释）;商业信用
英文关键字：	Accounts payable;Financial Shared Services;System application in data processing(SAP); Commercial credit
中文摘要：	本文主要是探讨应付账款的管理，结合会计实务中使用的SAP账务处理环境，运用描述性研究方法，将日常的应付账款基本业务进行分类，并且借助典型的应付账款实例穿插在业务流程描述中。通过已有的理论及标准化作业流程，根据自己的理解在账务处理环境下进行验证，并对应付账款日常业务进行梳理，针对应付账款的时效性、账务处理、流程管理方面进行回顾，梳理实务中遇到的问题，并对问题进行分析、解决、提出看法及合理化建议，实现应付账款管理的优化，总结规律。有助于日常往来结算中对应付账款工作的有效管理，培育企业良好的商业信用。本文共分为六个部分。第一部分介绍论文的课题背景及目的、相关概念的界定；第二部分对应付账款业务进行基本的分类，以及付款业务涉及的其他相关活动，需要说明的内部控制制度等；第三、四部分结合实例阐述付款业务涉及的重要环节的处理及注意的问题；第五部分阐述如何优化应付账款的管理及问题讨论；第六部分介绍了应付账款领域的趋势以及在财务共享服务系统的影响下对应付账款管理以及财务会计工作的启示和影响。关键词：应付账款 财务共享服务 系统在数据处理中的应用（SAP中文解释） 商业信用
英文摘要：	This paper is to discuss the accounts payable management, combining the accounting practice in using the SAP accounting environment, the use of descriptive research method, the daily accounts payable basic business classification, and with the aid of typical payables examples interspersed in the business process description. Through the existing theory and the standardized work flow, according to my own understanding on accounting environment to verify, and accounts payable daily business review, according to accounts payable, accounts processing, the effectiveness of process management were retrospectively reviewed, combing the practical problems encountered, and analysis the issues, solve, put forward views and suggestions, implementation of account payable management optimization, summarizes the rule. Contribute to daily reconciliation of accounts payable work effective management, cultivating enterprise good commercial credit. This paper is divided into six parts. The first part introduced the topic background and purpose, the definition of related concepts; the second part of the accounts payable business basic classification, and payment operations involving other related activities, illustrating the need for internal control system; third, combined with the four part of the payment business covers important aspects of the treatment and pay attention to the problem; the fifth part describes how to optimize the payables management and problems; the sixth part introduces the trend of accounts payable area as well as the accounts payable management and financial accounting working enlightenment and influence under the Financial Shared Service System. Key words: Accounts payable Financial Shared Services System application in data processing(SAP) Commercial credit
查看全文：	预览  下载(下载需要进行登录)