基于云计算ERP环境下采购模块的业务浅析

• 作 者: 吴启超 陈卓信 宋岱瀛 黄国羲
• 机 构: 佛山市天安塑料有限公司,广东超倬科技有限公司,
• 出 处: 科技致富向导
• 发表日期: 2012年11期
• 关键词: ERP 采购 企业资源计划 内部控制

随着企业管理信息化的飞速发展,ERP各模块的功能也逐步完善健全起来,许多新的模块纷纷加入,采购业务流程管理便是其中相当重要的一部分。由于采购与付款业务是企业经营活动的首要环节,直接影响企业最终的利润。本文首先通过研究ERP环境下采购业务的控制环节,指出了二者之间的联系与区别。然后讨论了采购模块在ERP中的地位及功能,尤其是从流程的角度分析了它是怎样与系统中的其他模块功能交互的。提出针对ERP的采购模块的具体内部流程控制措施,防止内部违法行为的发生,提高会计工作效率和质量,保证财务会计数据信息的真实性和可靠性。

With the rapid development of enterprise management informationization, the functions of various ERP modules have gradually been improved and improved. Many new modules have been added, and procurement business process management is a very important part of them. As the purchasing and payment business is the most important part of the company’s business activities, it directly affects the ultimate profit of the company. This paper firstly studies the control link of purchasing business in ERP environment and points out the connection and difference between them. Then it discusses the status and function of procurement module in ERP, especially from the flow point of view to analyze how it interacts with the functions of other modules in the system. Proposed specific internal process control measures for the procurement module of ERP, to prevent the occurrence of internal illegal activities, improve the efficiency and quality of accounting work, and ensure the authenticity and reliability of financial accounting data information.