The Research of Purchase and Payment Flow for ERP Enterprises
Enterprise Resource Planning (ERP) is a process attempting to consolidate all the department and function units in an enterprise into a single computer system, which is thereafter able to serve specific needs for each unit. On the basis of ERP implementation, the traditional operation flow of the enterprise needs to be reorganized and improved to adapt to the new system. In this study, we established a novel purchase and payment flow fitting the ERP environment. In addition, we evaluated the potential risks in this flow and proposed the corresponding internal control measures.
ERP Purchase Payment Risk analysis Internal control
WANG Yan WANG Yan-yan
School of Accounting, Shandong Economic University, Jinan, 250014, P.R.China
国际会议
2009 IEEE International Symposium on IT in Medicine & Education( IEEE 教育与医药信息化国际会议)
济南
英文
1218-1221
2009-08-14（万方平台首次上网日期，不代表论文的发表时间）