论文部分内容阅读
随着我国改革开放水平的不断提高,社会主义市场经济体制的不断完善,现代企业制度在我国全面推行。我国企业在经营管理方面,面临一场全面的变革。旧的往来款项核算系统已经不能满足现阶段的市场需求,企业必须充分利用目前的电子信息系统,实行ERP。ERP利用计算机技术、通信技术、网络技术、制造技术、供需链管理等,全方位的提高企业的成本管理质量。往来款项核算作为企业成本核算里面的重要部分,提高其质量有利于增强企业的竞争力。在ERP环境下的企业往来款项成本核算的重点在于系统的应用,本文从企业ERP环境下往来款项核算管理实践中遇到的问题进行分析,并提出改进意见。
With the continuous improvement of the level of China’s reform and opening up and the continuous improvement of the socialist market economic system, the modern enterprise system has been fully implemented in our country. Chinese enterprises in the management, facing a comprehensive change. The old accounts receivable accounting system can no longer meet the current market demand, companies must make full use of the current electronic information system, the implementation of ERP. ERP use of computer technology, communications technology, network technology, manufacturing technology, supply chain management, all-round improvement of the quality of cost management. As an important part of the enterprise costing, the accounting of the current accounts, improve its quality is conducive to enhancing the competitiveness of enterprises. In the ERP environment, the key point of the cost accounting of business contacts lies in the application of the system. This paper analyzes the problems encountered in the practice of payment accounting between enterprises in ERP environment and puts forward some suggestions for improvement.