论文部分内容阅读
ERP 是指整合企业内部资源的企业经营管理系统,使企业业务数据统一化、全部在线处理。从技术层面看,它是利用信息技术成果,对企业内部的各类资源包括人、物、财、信息等进行规划、统筹与整合,从而减少环节,提高生产率,增强企业竞争力。从管理层面看,它又是一个较完整的集成化管理信息系统,包括分销、制造、会计、质量控制、售后服务、人力资源、运输等管理系统。从电子商务运作系统看,ERP 是基础工程,没有 ERP,供应链管理就失去了支持,整个电子商务的品质就要打折扣。因此,ERP 作为崭新的现代管理手段,它的核心管理思想就是实现对整个供应链进行有效的管理。一、ERP 在会计与财务管理中的应用总体上讲,ERP 在会计与财务管理中的应用有着两个特点:一是宏观层面的 ERP 的架构在扩张;二是微观层面,即ERP 物理模块在不断细化。这两者的互动中,推进了会计作业模式的变化。从宏观层面讲,会计财务的作业方式,长期以来主要体现在事后收集和反映会计数据上,在管理控制和决策支持方
ERP refers to the integration of internal resources, enterprise management system, business data unified, all online processing. From a technical perspective, it is the use of information technology results, the various types of resources within the enterprise including people, property, finance, information planning, co-ordination and integration, thereby reducing links, increase productivity and enhance the competitiveness of enterprises. From the management perspective, it is a more complete integrated management information system, including distribution, manufacturing, accounting, quality control, after-sales service, human resources, transportation and other management systems. From the e-commerce operating system, ERP is the basic project, there is no ERP, supply chain management will lose support, the quality of the entire e-commerce will be discounted. Therefore, ERP as a brand new modern management method, its core management thought is to realize the effective management of the entire supply chain. First, the application of ERP in accounting and financial management In general, the application of ERP in accounting and financial management has two characteristics: First, the macro-level ERP architecture is expanding; the second is the micro level, that is, the ERP physical module in Continuous refinement. The interaction between the two promoted the changes in accounting practices. At a macro level, the way of accounting and financial operations has long been mainly reflected in the collection and reflection of accounting data afterwards. In terms of management control and decision support