云制造环境下会计业务流程再造综合评价  

Comprehensive evaluation on accounting business process reengineering under cloud manufacturing environment

作　　者：李长云[1] 张悦 王琳琳[1] 

机构地区：[1]哈尔滨理工大学管理学院,黑龙江哈尔滨150080

出　　处：《科技与管理》2017年第5期102-107,共6页Science-Technology and Management

基　　金：黑龙江省攻关软科学项目(GC15D102);黑龙江省哲学与社会科学项目(16GLB08);教育部人文社会科学研究规划青年基金项目(16YJC630061)

摘　　要：云制造平台是为企业提供网络化协同制造服务的重要载体。在云制造环境下,根据企业会计业务流程再造的概念模型,构建了合理有效的流程再造综合评价体系。本文通过调查问卷的数据收集方法和层次分析法,确定影响会计业务流程再造的指标权重,利用模糊综合评价对相关数据进行量化,针对评价的结果进行分析,深入查找影响流程再造的因素,给出改进对策,以关键变量为流程持续改进和优化的突破点,设计出更高效的业务流程。The cloud manufacturing platform provides an important carrier of networked collaborative manufacturing services for the enterprise. Under the cloud manufacturing environment, a reasonable and effective comprehensive evaluation system is constructed according to the concept model of enterprise accounting process reconstruction. This paper confirms the index weight which affecting the accounting business process reengineering, according to the questionnaire data collection method and the analytic hierarchy process （AHP）, using fuzzy comprehensive evaluation to quantify the relevant data. The evaluation results are analyzed, and the influencing factors of process reengineering are exploled, and then improvement countermeasures are given. process of continuous improvement and optimization as the breakthrough point, is designed. Regarding the key variables for the a more efficient business processes

关 键 词：云制造 会计业务流程再造 层次分析 评价 

分 类 号：F234.3[经济管理—会计学]