A Study On The Accounting Process Reengineering-Under Distribution On EDI Environment

• Main Authors: Chang, Yuan-Kang, 張原康
• Other Authors: Chuing-Sheug Shen
• Format: Others
• Language: zh-TW
• Published: 1997
• Online Access: http://ndltd.ncl.edu.tw/handle/41068145090411672822

碩士 === 文化大學 === 國際企業管理研究所 === 85 === The thesis is an exploratory research,mainly explaining the change of the accounting process under EDI environment and further explaining the adjustment of the business''s internal control. Therefore,the thesis first introduces the literature so that we can understand the accounting process under EDI environment.Then the careful and detail interview is adopted so that the accounting practices and the theory of the business process reenginerring will be combined together.In order to explain the framework of the study,the thesis uses data flow diagram to explain the revenue cycle and system flowchart to explain the internal control. The result illuminates EDI is not only an integrated system of the inter-organization but also a compact collection on the currency of information,business, products,and turnover.The result also shows that the revenue cycle under EDI environment can be simplified to three applied systems such as order entry,receiving products,and accounting receiviable.the internal control under EDI environment includes the applied and the general control.The applied control includes:a)the check of the customer''s existence,b)the check of the customer''s credit,c) the check of quantity,d)the previous formated chart,e)the remind on-line,f)the check of feedback,g) the check of the sequence of the vouchers,h)the one-to-one check of products.The general control includes:a)creating the formated polices and rules,b)organizational control,c)physical control,d) audit trails.