实施ERP工程后财会管理工作的努力方向

计量价值,反映价值的财会工作信息化,是ERP工程的核心。实施ERP工程后,会计记录功能弱化,财务管理功能与企业其他方面管理功能融合。财会部门结构压缩,中间层次变薄或消失,趋于扁平化。财会管理工作中心需要从对部门的价值管理转移到对业务流程和环节的价值管理;在操作层面要重点做好财务信息数据采集和录入的监管;在技术层面既要做好信息系统维护,保证信息安全,又要做好事前计划控制和事中实时控制;在战略层面要做好业务流程再造和ERP信息系统的二次开发,要做好战略管理。

The Developing Direction of Financing and Accounting Management after Applying ERP

Disposition of accounting information,which calculates and reflects value,is at the core of the ERP.After carrying out the ERP,the function of recording data will weakens,the function of financing management will be inosculated with other functions of the business management;the structure of accounting department will compresses,the median layer will disappears or becomes thinner.The center of accounting management should be displaced from value management of sectors to procedures and connections.For accounting management,at operational levels,controlling work of data recording and inputting should be strengthened.At technology levels,information system should be maintained,data security should be safeguarded,and accounting planning control and real-time control should be applied.At strategic levels,business enterprise's accounting department must redesign business program,redevelop ERP information system,and improve financing strategic management.