Data Pipeline Principle And Its Application On Accounting Management In Sales Cricle

This acticle discusses the influnece of Information System upon optimizing the operation flow of Financial management and enterprise administration as well as the explore of tool to optimize operation flow based on information system.It focuses on "data pipeline", the new knowledge tool, which the author has applied to the management he participated.Data Pipeline is still a practice tool at first stage. It aims to build up simpliest but complete data flow model so as to show reasonable data flow and help find potential problem during operation process.The main idea of Data pipeline is that enterprise is made up of lots of data pipelines which transfers all sorts of data processed by different departments, therefore an enterprise information system should be set up based on data flow.Information System in management has been applied widely and deeply step by step, Accounting is one of the earliest management subjects benefited from Information System, its acedemic research and information system have been integrated best compare to others. Information system has been a very important research topic in the research area of accounting and finanical management.The author thinks that there are two ways to analyze the influence of informatin system upon management:1. On Operation Data Contents:2 . On Operation Data Flow:Operation process is how data comes from, the two have very close relationship, but their difference is very important to emphasize. The reason to emphasize it is that the current management and management research mostly put too much attention to data contents instead of data flow, so that the research of data analysis is defaulted to be the analysis of data contents, which leads to that the research of data contents became the main research stream, its research depth has far exceeded that of data flow, therefore, even though many good theories and methods have been developed in data contents reseach like report analysis, KPI,BSC,DSS,BI, etc, no professional method has been developed to the research of data flow in the point view of management.This article has three chapters:Chapter I: Reviewing the development of Accounting Information System; intraducing the most popular accounting information system software and the analysis tools of accounting flowing process. In the new competitive environment, new demands have been brought up to accouting information system, therefore, an original unique analysis tool of data information system and business administration: data tracking chart.Chapter II: Introducing the concept of the data tracking chart and analyzing its theory.Chapter II: Introducing some cases of data tracking chart used in some corporations emphasizing the analysis of data flow recreation within internal accounting control based on sales period.