联系我们

论文查询结果	返回搜索

论文编号：	763
作者编号：	2220060614
上传时间：	2008/6/24 9:01:42
中文题目：	ERP环境下A公司财务控制研究
英文题目：	Research on Company A’s Finan
指导老师：	王志红副教授
中文关键字：	企业资源计划 财务控制 业务流
英文关键字：	Enterprise Resource Planning（
中文摘要：	在通信行业“创新发展”的改革浪潮中，传统业务正逐步被取代，为了能更好的在竞争中处于有利的地位，通信公司除了在业务上寻找新的增长点外，也在不断地创新自身的管理模式,ERP系统的引入便是这些创新的重要表现。ERP系统的引入带来了原有业务流程的重组，打破了原有的会计核算模式，同时原有的单一财务核算职能已经不能满足要求，公司对财务部门的控制、管理职能正逐步被提到发展日程上来。如何管控公司的各种资源，有效地发挥公司的财务控制职能，是本文的研究重点所在。 本文以A公司为例，通过对公司引入ERP系统后，传统环境和ERP环境下财务控制的对比分析，从A公司业务流程重组及ERP系统本身的功能入手，具体分析了ERP系统在财务控制方式、财务控制主体职能转变及加强、财务核算环节以及采购物流环节财务控制的转变及改进，同时指出了A公司在实施ERP系统过程中财务控制的不足之处。 本文认为，一个公司要想成功的运用ERP系统改变公司的财务控制力度，首先要针对自身企业的特点，分析其业务流程的现状，找出薄弱环节，抛弃那些不合理、僵化的业务流程，即对业务流程进行重组。其次，ERP系统的应用，改变了传统环境下财务单一的核算职能，为大多数企业的财务核算集中打下了良好的基础，使得财务核算与财务管理职能相分离，从而增强了公司对财务部门管理控制职能的要求。最后，合理利用ERP系统中蕴含的先进管理思想，来达到提高财务对公司内部整体经济业务发生全过程的实时财务控制，即变“事后控制”为“事中控制”。
英文摘要：	In the "innovation and development" reform wave of telecommunications industry, the traditional business is gradually being replaced. To get competitive advantages, the telecommunication companies not only look for new development points from operation, but also make innovations of their management system. The introduction of ERP system represents one of these creations. Introducing the ERP system induces the reorganization of original business procedures and breaks the original accounting mode. At the same time, the single accounting calculation of financial function can’t satisfy demands any more. For financial department, the control and management function are gradually demanded. The main point stated in this thesis is to find a way to manage and control the resources of a company, and to make the financial control function work effectively. Taking A company as an example, this thesis makes a comparison of finance control under traditional environment and ERP environment. Then beginning with the reorganization of business procedure in A company and the functions of ERP system, it analyzes the transformation and enhancement that ERP system brings to financial control mode and financial control body, the changes of financial calculation process and the financial control in logistics. This thesis also points out the disadvantage of financial control in the process of implementing ERP system in A company. This thesis concludes that if a company wants to use ERP system to change its power of financial control successfully, it should first analyze the status quo of its business procedure, find out the weak links, and get rid of unreasonable and rigid business procedure, at first, considering the features of the company itself. Secondly, the adoption of ERP system changes the single accounting function of financial department under the traditional environment, lays a good foundation for centralizing the financial calculation of most enterprises, separates the functions of financial calculation and financial management, thus enhances the demand for the management and control function to financial department. Lastly, the company should rationally use the advanced management ideas embodied in ERP system to improve the just-in-time financial control taken by financial department to the whole business process of a company, that is, change “backward control” into “process control”.
查看全文：	预览  下载(下载需要进行登录)