| 销售循环中会计业务流程再造模型之比较 |
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| 引用本文： | 汤四新,庄明来.销售循环中会计业务流程再造模型之比较[J].审计与经济研究,2008,23(3):52-56. |
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| 作者姓名： | 汤四新 庄明来 |
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| 作者单位： | 1. 广东金融学院,会计系,广东,广州,510521
2. 厦门大学,管理学院,福建,厦门,361005 |
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| 摘 要： | 文章基于案例分析建立了2个销售循环中应收账款管理与账龄分析模型.通过对模型17个不同观察点的对比分析,提炼出模型4个类别的基本适应性特征和6个类别的BPR适应性特征,并对模型的应用进行了分析.
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| 关 键 词： | 会计业务流程再造 应收账款管理 账龄分析 销售 循环 会计 业务流程再造 分析模型 比较 Cycle Business Process Reengineering Accounting Models 应用 特征 适应性 类别 提炼 观察点 账龄 应收账款管理 案例分析 |
Comparison of Models of Accounting Business Process Reengineering in Sales Cycle |
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| TANG Si-xin,ZHUANG Ming-lai.Comparison of Models of Accounting Business Process Reengineering in Sales Cycle[J].Economy & Audit Study,2008,23(3):52-56. |
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| Authors: | TANG Si-xin ZHUANG Ming-lai |
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| Institution: | TANG Si-xin1,ZHUANG Ming-lai2(1.Department of Accounting,Guangdong College of Finance,Guangzhou 510521,China,2.School of Management,Xiamen University,Xiamen 361005,China) |
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| Abstract: | The paper establishes two models of accounting receivable management and accounting age analysis based on the case analysis.By comparing seventeen items between two models,the authors list four classes of basic adaptability characters and six kinds of business process reengineering adaptability characters,and finally discuss the application of such models. |
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| Keywords: | accounting business process reengineering accounting receivable management accounting age analysis |
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