3 Implementation of Accounting Information Measures for SMEs
3.1 Accounting business process reengineering and optimization
The enterprises are in constant development, a major characteristic of small and medium enterprises is the growth rate that was
significantly higher than large enterprises. Their market reach, customer characteristics, mode of operation and other aspects of
change is much more frequently than large companies, the business processes of stability is much smaller. Therefore, small and
medium business accounting process reengineering can not be a one-time success.
SMEs according to the competitive strategy, business processes and the use of the basic characteristics of the level of information
technology, choose from different levels the implementation of different types of accounting business process reengineering. In
today's information technology conditions, according to domestic and foreign successful experience of business process
reengineering, business process reengineering of accounting principles to be followed is:
(1) Setting process is based on business events rather than on the required accounting information, finance staff will provide more
complete and more valuable information.
(2) To simplify processes and associated work together as much as possible.
(3) Integration of all data in a database, real-time access to information, real-time processing information, new real-time reporting of
information flow.
(4) Out a number of common uses, managers at all levels in real time, dynamic access to information needed to support
decision-making.
(5) Integration of three basic information processing activities (logging, maintenance, reporting) and can reduce the risk of business
processes and information processing necessary for control.
3.2 Accounting network strategy
Industrial economy and the knowledge economy are developing together. Market has transformed from a seller to a buyer's market.
Enterprises face complex, demanding requirements, competitive market environment, SMEs in traditional business management
model and mode of operation has been difficult to adapt to the market and further socio-economic development needs. Changes in
economic structure and market development of the situation require a new management revolution. Application of modern
information technology and new management ideas and methods for fundamental reform of management, speed up business
management information has become a trend. The accounting network is the basis and key of business management information.
SME sector is relatively simple, unlike large enterprises, as an urgent need to address issues such as consolidated financial statements,
analysis of financial condition, etc. The ability to handle remote data and to analyze data storage capabilities of the accounting
information system, make the SME accounting network relatively easy.
(1) Accounting business process integration. The realization of the network accounting information system requires not one-sided
network technology alone single department for a particular. The enterprise network solution was chosen in the financial system and
other business management systems to achieve "seamless" in order to achieve corporate finance, business integration.
(2) Open and resource-sharing system. Disclosure of accounting information in the content and distribution methods, the network can
be domestic or foreign timely disclosure of accounting information on corporate, enterprise-related external (such as management,
investors, creditors, etc.) information users, the network can effectively get their comprehensive care to reflect the accounting
information to understand the details of business information on specific economic. Use the system to provide application details on
the information obtained by further processing to generate their own comprehensive financial and accounting information required.
Due to financial, personnel and other factors, SMEs, accounting information systems security capacity is relatively low; the system
should ensure the safety of the premise of open systems and sharing of resources appropriately.
(3) Data protection work. Information network of the key issues is how to ensure data security. Therefore, SMEs must be done to
develop and improve the safety management system, standardize the accounting network work. SMEs are in the premise of saving
money as much as possible, within the enterprise to develop series of strict safety management system. As soon as possible to
improve the accounting personnel to operate, establish a sound internal control system to effectively reduce the risk of moral hazard
due to internal staff, system resources, risk and harm caused by computer viruses. Establish a backup system of accounting
information, accounting information important to the implementation of multi-level backup, the establishment of the right to limit access to the network environment.
3.3 Accounting information system strategy
With the complexity of enterprise business processes, SMEs are no longer simply requires accounting and reporting software system
output, it also requires software systems to provide business-related costs, earnings and performance and other support information,
which led the financial software to MRP, ERP and other highly integrated software. Because the small and medium-sized enterprise
fund is few, anti-risk ability is weak, need to ensure a certain amount of cash flow, in case of emergency, which needs to be
streamlined inventory, accelerate inventory turnover, the use of ERP systems can effectively achieve this goal, the whole process of
business accurate real-time control to greatly improve customer satisfaction, in order to win customers, more customer orders.
SMEs in the implementation of the ERP system should do the following:
(1) To obtain the support of business executives, senior managers must fully understand and recognize ERP, the enterprise
implementation of ERP with clear objectives and proper understanding. To establish a professional team that is long-term stable, with
rich theoretical knowledge and ability to develop ERP implementation to complete the ERP project implementation.
(2) Choose their own ERP software, a planned step to focus on implementation of the system.
As the ERP central thought is the conformity and the automation, SMEs can be achieved in the automation of manual management
transfer under the premise of accounting information subsystem as a breakthrough, step by step integration of the various processes,
business process integration and then extended to the entire supply chain, and finally the initial run in the ERP to make decisions on
the basis of stability optimization.
(3) Good staff training. SMEs in the ERP implementation process, we need to do training, training objects, including business
managers, the implementation of key technical personnel and end users, especially the training of accounting professionals. The
accounting personnel must have the solid accounting profession knowledge and the accomplishment, to the related law stipulated that
the principle must grasp comprehensively with accountant, adjusts its knowledge structure and ability structure promptly, strengthen
financial analysis, management accounting, business management, computer, the communication coordinated, and the interpersonal
relationship as well as solves aspect and so on.
3 Implementation of Accounting Information Measures for SMEs
3.1 Accounting business process reengineering and optimization
The enterprises are in constant development, a major characteristic of small and medium enterprises is the growth rate that was
significantly higher than large enterprises. Their market reach, customer characteristics, mode of operation and other aspects of
change is much more frequently than large companies, the business processes of stability is much smaller. Therefore, small and
medium business accounting process reengineering can not be a one-time success.
SMEs according to the competitive strategy, business processes and the use of the basic characteristics of the level of information
technology, choose from different levels the implementation of different types of accounting business process reengineering. In
today's information technology conditions, according to domestic and foreign successful experience of business process
reengineering, business process reengineering of accounting principles to be followed is:
(1) Setting process is based on business events rather than on the required accounting information, finance staff will provide more
complete and more valuable information.
(2) To simplify processes and associated work together as much as possible.
(3) Integration of all data in a database, real-time access to information, real-time processing information, new real-time reporting of
information flow.
(4) Out a number of common uses, managers at all levels in real time, dynamic access to information needed to support
decision-making.
(5) Integration of three basic information processing activities (logging, maintenance, reporting) and can reduce the risk of business
processes and information processing necessary for control.
3.2 Accounting network strategy
Industrial economy and the knowledge economy are developing together. Market has transformed from a seller to a buyer's market.
Enterprises face complex, demanding requirements, competitive market environment, SMEs in traditional business management
model and mode of operation has been difficult to adapt to the market and further socio-economic development needs. Changes in
economic structure and market development of the situation require a new management revolution. Application of modern
information technology and new management ideas and methods for fundamental reform of management, speed up business
management information has become a trend. The accounting network is the basis and key of business management information.
SME sector is relatively simple, unlike large enterprises, as an urgent need to address issues such as consolidated financial statements,
analysis of financial condition, etc. The ability to handle remote data and to analyze data storage capabilities of the accounting
information system, make the SME accounting network relatively easy.
(1) Accounting business process integration. The realization of the network accounting information system requires not one-sided
network technology alone single department for a particular. The enterprise network solution was chosen in the financial system and
other business management systems to achieve "seamless" in order to achieve corporate finance, business integration.
(2) Open and resource-sharing system. Disclosure of accounting information in the content and distribution methods, the network can
be domestic or foreign timely disclosure of accounting information on corporate, enterprise-related external (such as management,
investors, creditors, etc.) information users, the network can effectively get their comprehensive care to reflect the accounting
information to understand the details of business information on specific economic. Use the system to provide application details on
the information obtained by further processing to generate their own comprehensive financial and accounting information required.
Due to financial, personnel and other factors, SMEs, accounting information systems security capacity is relatively low; the system
should ensure the safety of the premise of open systems and sharing of resources appropriately.
(3) Data protection work. Information network of the key issues is how to ensure data security. Therefore, SMEs must be done to
develop and improve the safety management system, standardize the accounting network work. SMEs are in the premise of saving
money as much as possible, within the enterprise to develop series of strict safety management system. As soon as possible to
improve the accounting personnel to operate, establish a sound internal control system to effectively reduce the risk of moral hazard
due to internal staff, system resources, risk and harm caused by computer viruses. Establish a backup system of accounting
information, accounting information important to the implementation of multi-level backup, the establishment of the right to limit access to the network environment.
3.3 Accounting information system strategy
With the complexity of enterprise business processes, SMEs are no longer simply requires accounting and reporting software system
output, it also requires software systems to provide business-related costs, earnings and performance and other support information,
which led the financial software to MRP, ERP and other highly integrated software. Because the small and medium-sized enterprise
fund is few, anti-risk ability is weak, need to ensure a certain amount of cash flow, in case of emergency, which needs to be
streamlined inventory, accelerate inventory turnover, the use of ERP systems can effectively achieve this goal, the whole process of
business accurate real-time control to greatly improve customer satisfaction, in order to win customers, more customer orders.
SMEs in the implementation of the ERP system should do the following:
(1) To obtain the support of business executives, senior managers must fully understand and recognize ERP, the enterprise
implementation of ERP with clear objectives and proper understanding. To establish a professional team that is long-term stable, with
rich theoretical knowledge and ability to develop ERP implementation to complete the ERP project implementation.
(2) Choose their own ERP software, a planned step to focus on implementation of the system.
As the ERP central thought is the conformity and the automation, SMEs can be achieved in the automation of manual management
transfer under the premise of accounting information subsystem as a breakthrough, step by step integration of the various processes,
business process integration and then extended to the entire supply chain, and finally the initial run in the ERP to make decisions on
the basis of stability optimization.
(3) Good staff training. SMEs in the ERP implementation process, we need to do training, training objects, including business
managers, the implementation of key technical personnel and end users, especially the training of accounting professionals. The
accounting personnel must have the solid accounting profession knowledge and the accomplishment, to the related law stipulated that
the principle must grasp comprehensively with accountant, adjusts its knowledge structure and ability structure promptly, strengthen
financial analysis, management accounting, business management, computer, the communication coordinated, and the interpersonal
relationship as well as solves aspect and so on.
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