Study On The Management Of Accounting Business Process Reengineering On Enterprises In Supply Chain

With the increasingly fierce competition in the market,consumers' demands continue to change and their expectations continue to improve,so fast reaction has become the focus of competition among enterprises' supply chains.To shorten the reactive lead time of the supply chain,it is necessary for enterprises in each supply chain to achieve a high degree of information sharing on the basis of optimizing the business process reengineering.The information sharing can solve the bullwhip effect in the supply chain caused by the information asymmetry,and make the enterprises in each supply chain can meet the customers' demands faster with their mutual cooperation.It is also an important factor to enhance the competitiveness of the supply chains and to realize the true value of each supply chain.In all kinds of information,accounting information can provide the most adequate management information.Therefore,accounting business process reengineering on enterprises' supply chain,on a purpose of achieving the real-time sharing of accounting information,began to become a theoretical and practical research focus.Accounting business process reengineering on the supply chain is to achieve the circulation and sharing of the partial information throughout the whole supply chain.However,as an independent economic entity,each supply chain members of the enterprise has a different business philosophy and value targets,so it is inevitable to have benefits conflict between each other.In the whole process,because of cost,earning distribution and risks brought from information sharing,the loose structure of the supply chain alliance and the trust issue among member enterprises,this all will make an obstacle for its process.Therefore,the enterprises in the supply chain must adopt a series of effective governance mechanisms to regulate and constrain the market behavior of the member enterprises in the supply chain,establish cooperative relations among them,realize coordination in the supply chain through negotiation,encouragement and cooperation,and ensure a smooth progress in both accounting business process reengineering on the supply chain and accounting information sharing.Therefore,the in-depth study of the governance mechanism for enterprises' business process reengineering can provide a reasonable solution of accounting business process reengineering on the supply chain for managers It also can help to realize the sharing and circulation of resources within the supply chain and improve the efficiency and results of decision making,so that the competitiveness of the supply chain can be optimized and improved.This paper discusses on the management of accounting business process reengineering on enterprises' supply chain and a series of relevant system designs on governance mechanism,including the following specific items: confirming the conditions,ranges,procedures and forms in accounting information sharing among enterprises on the supply chain;establishing relevant incentive and restraint mechanisms to ensure a smooth progress in the accounting business process reengineering on supply chain;doing performance evaluation on it.Based on these research and analysis,this paper hopes to provide some helpful information for enterprises' implementation on the accounting business process reengineering on supply chain and information sharing.