TAILIEUCHUNG - Lecture Concepts in Enterprise Resource Planning (2nd Edition) - Chapter 5: Accounting in ERP Systems

After studying this chapter you will be able to: Describe the differences between financial and managerial accounting, identify and describe problems associated with accounting and financial reporting in un-integrated information systems, describe how the Enron scandal and the Sarbanes-Oxley Act will affect accounting information systems;. | Concepts in Enterprise Resource Planning 2nd Edition Chapter 5 Accounting in ERP Systems Chapter Objectives Describe the differences between financial and managerial accounting . Identify and describe problems associated with accounting and financial reporting in un-integrated information systems. Describe how ERP systems can help solve accounting and financial reporting problems in an un-integrated system. Describe how the Enron scandal and the Sarbanes-Oxley Act will affect accounting information systems Explain accounting and management-reporting benefits that accrue from having an ERP system. Changed “unintegrated” to “un-integrated” (2nd & 3rd bullets, 2nd lines of each) Introduction Accounting is a functional area that is tightly integrated with other functional areas like: Marketing and Sales Supply Chain Management Accounting activities are necessary for decision making Types of Accounting Firms require three types of accounting activities Financial Accounting Documents all transactions that have an impact on the firm Uses this transaction data to make external reports for various agencies (FASB, SEC, IRS) Managerial Accounting Determine costs and profitability of a company’s activities Managerial Information is used for planning and to control a company’s day-to-day activities Tax Accounting is a specialized field that used Financial Accounting information Changed “companies” to “company’s” (2nd bullet, 1st subsection, 1st line) Financial Accounting Common Financial Accounting statements include: Balance Sheet Shows account balances at a particular point in time Gives a good picture of the overall financial health of a company Income Statement Shows sales, cost of sales and overall profit for a period of time (quarter, year) Figure Fitter Snacker sample balance sheet Figure Fitter Snacker sample income statement ERP for Accounting Information Early information systems gathered data primarily for their own functional area .

• Quản trị kinh doanh
• Enterprise resource planning
• Hoạch định nguồn lực doanh nghiệp
• Information system
• Business processes
• Accounting in ERP Systems
• Financial accounting
• Enterprise Resource Planning systems
• ERP software
• Enterprise resource
• Management accounting change
• Transitional country
• Management accounting rules
• Summary and conclusions
• Manufacturing planning
• Control for supply chain management
• Supply chain management
• Transaction processing
• Performance metrics
• Theoretical framework
• Extra organisational institutions
• In cloud enterprise resources planning
• Access control authentication
• Network security
• Virtual network
• Enterprise resources planning
• EPR
• hệ thống
• hoạch định nguồn nhân lực
• doanh nghiệp
• kỹ năng mềm
• kỹ năng quản lý
• quản trị nhân sự
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• ERP Enterprise resource planning
• Mô hình ERP
• Thành phần của ERP
• Chức năng của ERP
• Xu hướng sử dụng ERP
• Ưu điểm của ERP
• Business functions
• Data requirements
• Marketing Information Systems
• Production Information Systems
• Human Resources Processes
• Human Resources Department
• Process modeling
• Flowcharting process models
• Electronic Commerce
• Electronic Commerce Background
• Bộ phận chính trong doanh nghiệp
• Bộ phận chức năng
• Hệ thống thông tin
• Hệ thống ERP
• Hệ thống thông tin doanh nghiệp
• Mô hình doanh nghiệp
• Công ty Fitter Snacker giả định
• Sales process
• Hệ thống thông tin Sales
• Hệ thống thông tin Marketing
• Hệ thống thông tin quản lý sản xuất
• Chuỗi cung ứng
• Kế hoạch sản xuất
• Kế hoạch quản lý chuỗi cung ứng
• Lưu đồ hóa quy trình
• Quy trình kinh doanh
• Quy trình chi phí Fitter Snacker
• Biểu đồ Event Process Chain
• Thương mại điện tử
• Journal of Science and Technology
• Higher education institution
• Critical success factors
• Summary of PhD thesis
• Applications of enterprise resource planning
• Retail enterprises in the world
• Context of competition
• Innovation growth model
• Financial ratio analysis
• Business process reengineering
• Organizational change management
• Empirical case of Taiwan
• Success of ERP implementation
• Development of ERP system
• Software packages for ERP implementation
• Training and technological complexity