[1]金梅英.平衡记分卡和 REA 模型重构管理会计信息系统[J].计算机技术与发展,2021,31(增刊):205-209.[doi:10. 3969 / j. issn. 1673-629X. 2021. S. 042]
　JIN Mei-ying.Reconstruction of Management Accounting Information System Based on Balanced Scorecard and REA Model[J].,2021,31(增刊):205-209.[doi:10. 3969 / j. issn. 1673-629X. 2021. S. 042]
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平衡记分卡和 REA 模型重构管理会计信息系统()
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《计算机技术与发展》[ISSN:1006-6977/CN:61-1281/TN]

卷:
31
期数:
2021年增刊
页码:
205-209
栏目:
应用前沿与综合
出版日期:
2021-12-31

文章信息/Info

Title:
Reconstruction of Management Accounting Information System Based on Balanced Scorecard and REA Model
文章编号:
1673-629X(2021)S0205-05
作者:
金梅英
东营职业学院会计学院,山东 东营 257091
Author(s):
JIN Mei-ying
School of Accounting,Dongying Vocational College,Dongying 257091,China
关键词:
平衡记分卡; REA 模型; 会计管理; 信息系统; 工资核算
Keywords:
balanced score card; REA model; accounting management; information system; wage accounting
分类号:
TP391;TF125
DOI:
10. 3969 / j. issn. 1673-629X. 2021. S. 042
摘要:
研究一种同时整合 REA 模型和平衡记分卡的会计核算模型,并涉及一种工资核算会计管理信息系统。 从 REA 模型和平衡积分卡流程入手,详细梳理了工作流程,并开发管理信息系统,并从客观评测结果和主观评价结果入手与传统的ERP 系统进行比较。 该系统试运行期间,基层员工每天操作 BSC 卡的时间缩短 3. 51 倍,基层管理人员操作 BSC 卡的时间缩短 2. 77 倍,工资核算部门每月初对工资的核算时间缩短 2. 39 倍,每月理论最早发薪日可提早 8 天。 员工在问卷调查的主观评价环节,对全面投入该系统给出了较高的期望值。 证实该系统较传统 ERP 系统有显著优势。
Abstract:
We study an accounting model that integrates REA model and balanced scorecard at the same time, and involves a salary accounting management information system. Starting from the REA model and balanced scorecard process,we comb the workflow indetail,develop the management information system,and compare the objective evaluation results and subjective evaluation results with the traditional ERP system. During the trial operation of the system,the time for basic staff to operate BSC card every day is shortened by 3.51 times,the time for basic management to operate BSC card is shortened by 2. 77 times,the time for wage accounting department to calculate wages at the beginning of each month is shortened by 2. 39 times,and the earliest theoretical payday of each month can beadvanced by 8 days. In the subjective evaluation part of the questionnaire survey,employees have high expectations of full involvement in the system. It is proved that the system has obvious advantages over the traditional ERP system.
更新日期/Last Update: 2021-09-10