Research On AIS Of Logistics Enterprises Based On Value Chain

In background of the global economic integration, the increasing cooperation between enterprises and the growing personalized demand, Value Chain Management is increasingly becoming a new competitive business strategy, its appearance has brought unprecedented challenges to Accounting Information System. The Accounting Information System based on traditional accounting theory has been unable to meet modern enterprise management and decision-making needs. Therefore, to research on how to build the new Accounting Information System adapting to the new competitive environment is an important subject in enterprise management informationization. The main purpose of research is to design new framework of logistics enterprises accounting information system according to logistics enterprise business processes rebuilt based on Value Chain.In this paper, we adopt the method of theory and case analysis, as a case of one Distribution Company and analysis the environment and characteristics of logistics enterprises, and basing on Value Chain Management and Events Accounting and so on do a system needs and functional analysis to logistics enterprise according to value management, and integrate the model of ISCA brought forward Professor Yang Zhou-Nan into the system, outline in detail the business process model matrix of the functional subsystems using REA accounting model, finally, design the framework of logistics enterprises Accounting Information System in the use of Events Accounting.Eventually the system will be able to integrate every subsystem and Accounting Information System, and make business process for the main line, and include internal controls system and audit system so as to strengthen the enterprise's control, and in the system all data from business activity are concentrated in the same database, in enterprises every levels and departments can directly call the original data from it and process, truly integrate the logistics flows, capital flows and information flows, as well as make finance, accounting and business collaborative.