留学生assignment指导 以罗宾逊贸易有限公司的发展看贸易管理的重要性

The success of intelligent management information - Robinson trade

 

Background  of Robinson trade Co.  

 

Robinson trade is now using the new system is made up of general ledger, purchasing, inventory and inventory, sales, receivables and deal with the modules, such as the system platform operation adopted political management mode, based on the digital management, data transfer by each branch first financial concentrated enters sells saves the each link of business data, mainly reflects the following several parts, the first link (procurement, warehousing, cope with, general ledger) : through the application of the purchasing module, procurement warehousing information is passed to the inventory module, at the same time to produce the supplier's accounts payable parameter information, and pass to deal with the module to the next track, will eventually collects the information passed to the general ledger system; The second link (sales, outbound, accounts receivable, general ledger) : through the application of the sales module, outbound sales information is passed to the inventory module, at the same time produce customer's accounts receivable ledger timely information, have passed to accounts receivable module to the next track, will eventually collects the information passed to the general ledger system; The third part (inventory, inbound and outbound, cost accounting, general ledger) : through the inventory module processing besides purchasing inbound or outbound sales for ins and outs of the business, at the end of cost accounting, eventually passed to the general ledger system for accounting. Through the three links of business accounting, head office and then each division report data collecting and processing. |3|

 

The new system has greatly meet the needs of the original production, support according to project accounting, according to product the custom business types, more suitable for the requirement of company management. New system can according to the actual business processes, custom into, sales and stock of each link, to each link to differentiate clearly, write data reduce duplication of work, strengthening the monitoring of a company for each department all business processes and management. Guarantees the fund information, logistics, information and other information flow and transfer within the company can smoothly in a timely manner, promoting the improvement of the company's management level. 

 

Computerized network development trend 

 

Accounting information is accounting computerization development inevitable trend. Accounting information is accounting information as a management of information resources, fully using the computer, network and communication of information technology on the acquisition, processing, transmission, storage, application, such as processing, for enterprise management, control strategy and social economic operation and management provides adequate, real-time information. Computerized accounting are mainly for the enterprise to provide accounting information, the network accounting of the branches of the enterprise internal accounting data storage form of unified specification, set up a central database. Enterprises may at any time through all of the online information in the computer. Through the software resource sharing, will greatly reduce the repeated input information to reduce the possibility of error, will greatly shorten the time of information transmission. Under the traditional accounting, general financial statements can only meet the general needs of the user. And the network accounting is to use electronic data processing system, decision support system implement two-way transmission of information, the user can need according to oneself, choose different accounting methods, to generate different accounting statements, so as to satisfy the requirement of more concrete, more personalized. Such as according to the report item index can simplify generate financial reports, according to the index can get enterprise division department report, indexed by time can obtain the phase of financial reporting. |4|

 

Network accounting according to the advantages of resource sharing. The independence of the stand-alone systems make it has a variety of software, hardware, only for the use of resources, and in addition to the server, network accounting on the other end can be Shared server all kinds of hardware and software resources, it can not only improve the utilization of resources, and reduce the investment cost. And online database under the network environment, including the Internet all the information of the enterprise, the user can need according to oneself the Internet access, thus can make all kinds of accounting information, the better use of financial data. Although the current unit of accounting software has started from the accounting model to make the transition to management, but to really give full play to the advantages of computerized accounting, management service for the enterprise. It should be included in the management information system. Improve accounting software function, which has the function of management module. In the development of computerized accounting system, strengthen the research of the manual system and division of labor. Combined manual and computerized, find the best way of man-machine combination, namely with the minimum cost, to determine the business process. Only to accounting and management accounting computerization development go hand in hand, to the maximum play to the role of the accounting computerization, improve the work efficiency. Extend in the direction of "integration of management". Computerized accounting work is an integral part of the entire management computerization, need the support of other department of computerization, networking, databases, etc.

The development of computer technology also provides to the integration of management development in technology. |5| Sorting from the point of development trend, the accounting computerization work will be combined with other business units of computerization gradually, from a mere the computerization of the accounting work to the finance, statistics, comprehensive database, the direction of comprehensive utilization of accounting information. Combined with a management accounting system, promote the establishment and perfection of the enterprise management information system. The current accounting system divides into the accounting (including financial accounting cost accounting) and two management accounting subsystem. Computerized accounting information processing code, data sharing and automation, provides conditions for the combination of the two sub-systems and the possible. If computerization has remained at the financial and accounting subsystem, and not to the management accounting subsystem forecast, decision-making, planning and analysis, the evaluation of enterprise economic activity and efficiency, internal responsibility accounting and performance evaluation, etc., so also limits and lost the meaning of the development of computerization. Therefore, from the view of the development of enterprises should also set up two sub-systems and the organic combination, so that the use of financial accounting information, to satisfy the needs of the management accounting model is set up, the type of computerized accounting from the accounting to management development, in order to impel the development of the entire enterprise management information system, establish and perfect accounting system combining with the management, promote the establishment and perfection of the enterprise management information system. |6|

 

Intelligent management 

 

After the implementation of computerized accounting, all the original documents, proof of charge to an account books, accounting statements and reports are stored in the magnetic medium on the computer, the accounting treatment is inside the computer automatically generated. In the past by artificial internal check system no longer works, in this way, the audit function greatly weakened. In order to correctly handle the relationship between computerized accounting and auditing, it is necessary to perfect the accounting computerization functions: one is "accounting software shall be provided on the bidirectional query between and among documents, general ledger, statements function" second, "a computerized accounting system should provide a variety of accounting method process for users and auditor choice", the necessary procedure to examine the human work, also can't be ignored such as the collection of original vouchers and related documents check, approve signature audit, etc. 

 

The connection between the software industry 

 

Due to the management accounting is not just to complete the business accounting, but accounting on the basis of analysis and forecast, this requires a robust method base, model base and knowledge base of support, this is what the accounting software industry does not have, therefore, depend on the combination of accounting software company also alone is not enough to develop management accounting software, accounting software industry should be combined with other software industry, focus on technical force, complete management of accounting software development and design. To according to the characteristics of the unit of accounting personnel and work requirements, determine the training content scientifically, make objects hierarchical education, systematic knowledge structure and update the knowledge of the accounting personnel, create a large number of creative thinking, the high quality line application, system maintenance and know the secondary development of technical personnel. Enterprises should be based on the international level, cultivate employ a number of senior technical personnel, they can master of information technology and financial management knowledge, skilled in financial information processing and analysis, meet the needs of the parties to the financial information, promote enterprise computerization career to the "management", "intelligent", "network". Only by establishing a set of complete theoretical system, the accounting computerization training accounting computerization compound talents, to promote the healthy development of China's accounting computerization, to accelerate the process of the accounting computerization implementation. 

 

Above all, should be in accounting software accounting on the basis of further analysis and forecast, provide enterprises with a more comprehensive, integrated information, from accounting to management accounting software development become the inevitable trend of the development of accounting software. 

 

Compared with the previous accounting information system, the future of the network accounting and accounting business process layer, information management, decision support layer and accounting policy makers, a multi-level network structure of information system. E-commerce will promote the comprehensive innovation of accounting means: accounting and settlement pattern of change, the accounting information input and change the way of delivery, the change of the financial report form and so on. 

 

Under the traditional accounting, the accounting value of the transaction is through a lot of paper documents, certificates, documents issued by manual way and then into the computer. Under the network accounting, "paperless" trade way, electronic instrument, electronic documents and electronic books will replace the manual filling in the documents, certificates, and accounting treatment can be done automatically. 

 

Change under the network accounting, the accounting process, a large amount of data directly from the unit internal or external system, and other information centralized management of unit information to realize data sharing. 

 

Accounting department also can through the network to units of internal and external accounting information published on the web, and transmit the information to bank, taxation, institutions such as the stock exchange, use network to send to replace the traditional paper or floppy disks the modes, timeliness and practicability of the financial information will be greatly improved. Under the network accounting, financial information can be real-time reports and report regularly, information users can consult relevant information on the Internet at any time, and get the financial analysis of data, improve the correctness of decisions. At the same time, in this process, the unit financial information will also accept supervision from the external users. 

 

The network financial 

 

With more fierce competition between enterprises, require companies to pay attention to using scientific theories and methods to improve its management, financial management, especially software development companies in China launched the strategy of "financial network", for the enterprise to adapt to The Times of "digital nerve system" provides a preliminary solution. There is no doubt that "financial network" will become the new trend of development of the accounting computerization. The so-called "financial network" is based on Intranet technology, with financial management as the core, the integration of business management and financial management, support the electronic commerce, can achieve a variety of remote control, such as remote, remote statements, remote audit, remote auditing charge to an account, remote monitoring, etc.) and matter dynamic accounting and financial management, online can handle electronic documents and electronic currency settlement of a new financial management mode, is an important part of e-commerce. 

 

Online accounting service is a kind of network accounting model. In "the subversion and innovation - 2008 online accounting service mode peak BBS" on. Online accounting Service mode can be understood as: based on SaaS (Software as a Service Software as a Service) concept with the Internet technology as a platform, for the vast number of users is given priority to with the lease accounting management Software of online services. Is through the Internet provide software mode, manufacturers will be unified plan of the financial software on your server, can according to the actual needs of their customers, service order required financial software via the Internet firms, according to the order of the length of service and pay to the vendor, and through the Internet services provided by vendor. 

 

Because in the online mode is simple and easy to use, competitors, make accounting personnel retained operating habits, accounting personnel can't feel not convenient place. Can realize synchronous management and accounting personnel, management personnel at any time can see the data they want. Online accounting mode can bring the effect of 24-hour service, more conducive to resource sharing, to facilitate enterprise management work. 

 

Some enterprise computerized accounting archives management system is not perfect, after the implementation of computerized accounting, the massive data storage medium light, in the event of an event, such as fire, flood, theft, is likely to be all data is lost or damaged; At the same time, magnetic, optical medium higher requirements to the environment, not only need waterproof, fire prevention, dustproof, antimagnetic, so under the accounting computerization of archives management is different from the traditional archives management. Due to some unit of implementing accounting computerization time is short, not understanding the content of the computerized accounting archives, lack of management experience, cause storage accounting files disk failed to timely filing and accounting data, has the content of the archive is incomplete, accounting data backup and clean up the unregulated. No clear in time the corresponding computerized accounting archives staff responsibilities, resulting in the accounting files by natural and artificial damage, and even the unit accounting information disclosure. 

 

Computerization in general can be divided into system management, system operation, certificate verification, system maintenance and so on, should make clear division of labor, for the authority incompatible positions shall not concurrently hold. At the same time each post personnel should keep relatively stable. Such as full-time system operator can't contact system design documents, can't work part-time accounting and auditing; System breaks may not serve as system operation and accounting work, etc. Staff positions set up besides considering each person's ability to work, should also ensure that, according to the principle of separating the incompatible business, such as audit bookkeeper posts shall not concurrently hold by cashier personnel, and shall not audit their input credentials. The user rights classification authorization management, establish post responsibility system. Financial personnel should study relevant laws and regulations, improve their own quality, conservative commercial secrets and a financial secret, can't leak password to prevent others into their own software system at will. In addition, in order to strengthen data secrecy, can enter the system and some detection methods such as user password, fingerprint identification and user permissions and other restrictions.

 

Enterprises can also adopt the corresponding hardware and software management system, and develop computer room equipment safety measures, modify, approval and oversight of the accounting software system, and so on. From the design of computerized software, establishes the perfect accounting software service system, strengthen the restriction function of the software itself. Establish accounting information post responsibility system primarily defined job responsibilities, each computerized supervise staff to ensure the completion of the work in time and make corresponding records, ensure the quality of work, prevent the happening of the fraud. 

 

Conclusion 

 

Above all, we must realize the computerized accounting not only changed the way business accounting, data storage form, method of data processing, at the same time changed the accounting internal control and audit methods and techniques, changing the function of accounting work, improve the level of the whole accounting work, thus promote the further development of accounting theory and accounting technology, promoted the reform of accounting management system. To establish and perfect the internal control system of computerized accounting information system is to improve the quality of accounting information, the implementation of effective measures to assure the safety of assets and security system, under the accounting computerization of internal control is the key in the enterprise internal establish a scientific system of accounting management information system or enterprise computerization work much attention, not only from the aspects of the accounting personnel burden, improve accounting efficiency, more to perfect the accounting computerization system, make its can become an integral part of enterprise management information system, more timely and effective service for enterprise decision-making and management, 

 

At the same time, enterprises should keep pace with The Times, prepared by the computerized accounting to accounting networking, informatization, standardization of preparation, not stagnation in a single, isolated accounting treatment, should be adapted to the demands of the development of modern information management to the accounting computerization into the currents of the entire enterprise management modernization. In the 21st century is based on information technology as the center of the new accounting, we should grasp this opportunity to promote the innovation of traditional accounting, promote the modernization of our country accounting computerization, standardization and scientific.

 

Reference

 

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