ERP system and the development of computerized accounting _253

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ERP system and the development of computerized accounting
 
 
A, ERP system, Enterprise Resource Planning Overview   ERP (EnterpriseResourcePlanning), is a manufacturing resource planning MRP (BusinessProcessReengineering) based on the developed. ERP system is not a simple sense of software products, and its basic idea is the operation of the enterprise as a process closely connected to the supply chain, including suppliers, manufacturing plants, distribution networks and clients. Its goal is to fully coordinate the internal and external resources, establish enterprise-wide competitive advantage. ERP system is a more complete integrated management information system, including distribution, manufacturing, accounting, quality control, service, human resources, transportation management, and other subsystems, computer hardware and software technology is the integration of enterprise resource management system is a combination of management and technology.    Traditional accounting information system is the accounting equation Business-centric ERP system center is to organize, according to logistics, capital flow, information flow and feedback to continuous motion design, implementation, integration of information across the enterprise. Prior ERP emphasis on corporate control, it can design, manufacture, sale, transportation and other in parallel manner by integrating all relevant operations, providing for quality, adapt to change, customer satisfaction, performance, real-time analysis of key issues. Accounting System Management Information System is an integral part of, not as a specialized system developed it with the enterprise distribution, manufacturing, and other subsystems have very close ties to break through the those rights ERP system ERP system accounting subsystem and other subsystems together, accounting subsystem and set of financial accounting, management accounting, cost accounting in one of the three, reflecting the advanced planning, control and decision-making ideology, accounting subsystem functional goal is to generate all the information and business-related information that users need.   Second, the application of ERP system, the realization of China's enterprise information management   present many challenges facing our business management, development of market economy, the formation of a buyer's market, the trend of global market integration, a greater degree of difficulty of the enterprise management. Competitiveness of enterprises is no longer a competition between individual enterprises, but enterprises, suppliers, partners with every aspect of business. Implementation of enterprise resource planning (ERP) is to improve the competitiveness of enterprises is one effective means. Existing ERP system, enterprises are required to re-examine business processes, customers, and suppliers of their own composition of business processes throughout the supply chain for new design and optimization process of the activities and eliminate duplication of business process labor, business processes to achieve rationalization, standardization, and normalization. ERP System relate to business management, organizational structure changes, business process design and personnel changes in the interests of a range of issues, in essence, a comprehensive enterprise management reform.   First, ERP applications can improve the quality of accounting information. ERP software through procurement, marketing, production, inventory and financial integration and avoid duplication of data input, improve data accuracy and consistency, to achieve the logistics, capital flow, information flow of unity. The entire system all the functional modules in the application of the data can have only one data entry, data sharing throughout the system. Single source of data, the accuracy of the data is guaranteed to a certain extent, to ensure the reliability of accounting information generated.   Second, to achieve the sharing of internal information resources, simplify procedures and improve efficiency. For example, in the past companies to accept customer orders, the clerk must be by phone, fax or e-mail with the relevant departments and units to discuss before deciding whether to accept the order, and this approach requires about two days time. ERP application, the clerk only on the computer check the production status, inventory and existing orders, you can immediately decide whether to accept orders. Salesman to take orders, simply type the information on orders, the system automatically sent to the production of information, accounting and other related departments, the relevant departments to take immediate action to schedule a new work plan.   In addition, ERP systems can provide a variety of e-commerce applications, enterprise information management open. China's accession to WTO, enterprises to participate in international competition for the business activities will rely more on virtual network, the network economy on a higher accounting requirements, it will contribute to the computerized accounting system from the corporate accounting type to managed to promote the accounting information.

   III, to promote computerization of accounting ERP technology is the development trend of China's ERP market   still in the stage of development, government planning and promotion will accelerate the rapid development of the market, the market can play an important role in healthy growth. But the government department planning and macro-guidance system should change the way that adhere to the cultivation and maintenance of ERP market principles, promoting ERP to industry self-regulation, to promote national development of ERP products, the majority of business executives to promote the improvement of the quality of ERP, ERP support to promote and the process of professional services, and promote information technology projects of enterprises, improve the level of corporate management. First, as market players in the software vendor should be long-term interests, in promoting and developing the market for customer service purposes to participate in market competition, and regulating their own conduct of operations. Second, build market intermediary organizations to undertake the functions of regulating the market order. For example, ERP in China to establish a standard industry associations, as a professional organization with authority to regulate the behavior of some bad market, while suppliers for enterprises and matchmaking, to help enterprises choose the right software system, users can also provide training and guidance to help users better play the effectiveness of its management system to guide the ERP market direction towards a healthy and orderly.   ERP system as a result of the transfer of data between different modules and even entire systems into a unified whole, the supply chain, information on all aspects of highly integrated, real-time reflecting the company's operating performance, the management decision-making timely and accurate information. ERP systems not only reflect the currency of measurement information, but also reflects the non-monetary information; not only emphasizes the reliability of the information, and stressed the relevance of information and timeliness. ERP software, financial accounting subsystem belong to the ERP system software, is an important component of the ERP, which is the starting point for management of the business, not the certificate. The financial part of the ERP system software accounting treatment for its own processes and operating practices, relatively speaking, less considered, but pay more attention to the impact of the financial control and financial business. In other words, ERP system software in the definition of the financial system, taking into account the time frame and process of manufacturing management and supply chain management framework and processes, such as: accounts structure, setting, accounting treatment of the process, interface design, reporting requirements the definition, not entirely from the standpoint of the financial part,You are not allowed to view links. Register or Login, but to achieve the financial subsystem and subsystem manufacturing, procurement and sales of integrated subsystems. ERP management ideas break through the traditional measurement of a single currency accounting software financial information output, and its goal is to provide information users view, expand the range of data into the accounting system, including many non-financial data, information and more output diversification.   Short, ERP system reflects the advanced financial accounting, management accounting and cost management ideas, to meet the diverse information needs of information users. The application of ERP systems, enterprise accounting have a huge impact. ERP system integration, the reliability of financial accounting information and relevance have been greatly strengthened, the input and output accounting software greatly expanded range of information. ERP in the financial system is integrated, management and decision-oriented financial system, which implements the ex post from the financial information reflected on the real-time financial management and decision support, financial management from a closed to a single fully integrated business management changes. Therefore, our ERP system will be the inevitable trend of development of computerized accounting.   References:   [1] Wang Feiling. An easy Events 2002 Review [J]. An easy Journals, 2002, (6).   [2] dialect. ERP in Financial Management [EBOL]. http:www.cec-ceda.org.cn   [3] Xia Lijun, Yang Fu Jin, ERP into the business management efficiency [J]. Computer World 2000 (26).   [4] B · L · R Management Information System Manual [M]. Beijing: China Renmin University Press, 1999.5.