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Based On Value Chain Management Accounting Information System Reengineering

Posted on:2004-03-10Degree:MasterType:Thesis
Country:ChinaCandidate:Y YanFull Text:PDF
GTID:2206360092975081Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since1996, realm of theory and practice have agreed on the development of management accounting information system (MAIS). But much research of this trend has limited within the scope of accounting software, or even considered accounting software as MAIS, neglected other factors of MAIS. This paper applying the theory of value chain, combining with the analysis of cases, regarding the accounting object as core, discusses how to construct value-chain based management accounting information system mainly from four aspects: accounting transaction process reengineering, reorganization of accounting department, innovation of internal control, evaluation and improvement of system. And accounting transaction process reengineering based on the business model of management of value chain, sets about analyzing from three angles: upstream value chain, internal value chain and downstream value chain. Besides, this paper studies the dualistic accounting department and three-dimensional model of internal control matched with accounting transaction process. It aims at supporting exploitation and application of management accounting software by the research of the platform of accounting fundamental management.
Keywords/Search Tags:Theory of Value Chain, Management Accounting Information System, Platform of Accounting Fundamental Management
PDF Full Text Request
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