节点文献

企业物流会计模型研究

The Research on the Accounting Model of Enterprises Logistics

【作者】 卢迎春

【导师】 黄正瑞;

【作者基本信息】 暨南大学 , 会计学, 2003, 硕士

【摘要】 随着竞争的加剧和信息技术的日益发展,供应链在制造性企业的管理中得到普遍应用,电子商务也成为企业主要的商务运作模式。在供应链环境下,要实现节点企业之间信息的共享,必须首先实现各企业内部物流的信息化。当企业经营环境发生变化时,将会给企业的物流活动带来影响,企业物流信息系统必然也要相应地进行重新设计。 但目前一些物流信息化的软件,还仅局限于企业传统的经营环境中,为此,本文将对在供应链环境下,企业的物流活动进行研究,试图运用BPR的理论对企业物流活动进行业务流程重组;同时,本文还以REA会计模型的理论为依据,把企业物流分为供应物流、生产物流和销售物流,据此分别建立企业物流活动的数据模型,以期在物流信息化的理论上有所突破,并对实践中开发物流信息化的软件起到一定的借鉴作用。

【Abstract】 With the promotion of competition and the developing of information technology, supply chains has applied to the management of manufacture enterprises and electronic business has become the main trade model. In the supply chains, in order to achieve the data sharing with one another, it is necessary to realize the enterprises logistics computerization. The changes of company exterior economic environment will impact on the activity of enterprises logistics . Thus, the enterprises logistics information system must be re-devised.Now some enterprises management software simply adapt to the traditional management framework. So this study will focus on the company logistics in supply chains. Using Business Process Reengineering (BPR) theory, this paper reengineers the procedure of enterprises logistics. And according to the theory of REA accounting model, we classify the enterprises logistics as supply logistics, production logistics and distribution logistics. And also ,we device the data model for each logistics. We hope that the data model could act as references for devising enterprises logistics software.

  • 【网络出版投稿人】 暨南大学
  • 【网络出版年期】2003年 03期
  • 【分类号】F275
  • 【下载频次】446
节点文献中: 

本文链接的文献网络图示:

本文的引文网络