价值链内部控制-SAP系统应用为例  

Internal Control based on value chain-case of SAP system application

作　　者：姜禾 

机构地区：[1]德马格起重机械<上海>有限公司,中国上海200000

出　　处：《科技信息》2008年第5期135-136,共2页Science & Technology Information

摘　　要：从组织战略系统的角度出发,价值链内部控制目标服务于企业战略目标.价值链内部控制是基于流程的,通过对业务流程,财务流程的控制,达到财务报告可靠,经营有效率效果,并且符合法律制度的具体内部控制目标。价值链内部控制方法,是以信息技术为基础,以事中实时控制为主要形式的,包括事前,事后的全方位控制。Point view of Strategy, Internal Control based on value chain services for strategy realization. Internal control based on value chain is found on process, and to make finance report reliable, operation efficient, compliance of law by the controlling of business process and financial process. The methodology of internal control based on value chain characters by real-time controlling in information technology environment, and including both preventive control and feedback control.

关 键 词：价值链内部控制 战略实现 流程 绩效SAP系统 

分 类 号：F270[经济管理—企业管理] TN927.2[经济管理—国民经济]