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与传统的会计功能相比,ERP的财务模块侧重财务管理职能,而不是按照会计准则和会计制度的要求仅仅具备会计核算功能。笔者所在的油田企业目前实施运行的SAP系统的财务模块,以财务会计(FI)为核心,并同管理会计(CO)与销售分销管理(SD)、物料管理(MM)等模块集成,满足会计核算、出具财务报表和内部管理、考核与评价的要求。本文基于SAP财务模块,从财务会计与管理会计两个角度,对ERP实施前后会计职能的变化进行分析。
Compared with the traditional accounting functions, ERP’s financial modules focus on financial management functions, rather than in accordance with accounting standards and accounting requirements only have accounting functions. The financial module of the SAP system in which the author is currently operating runs on financial accounting (FI) as the core and integrates with management accounting (CO) and sales distribution management (SD) and material management (MM) Accounting, issued financial statements and internal management, assessment and evaluation requirements. Based on SAP financial module, this paper analyzes the changes of accounting functions before and after ERP implementation from two aspects: financial accounting and management accounting.