Research On SMA Process Reengineering And Control Based On The Supply Chain

Since human society entered the 21st century, the enterprise management environment has undergone earth-shaking changes. The competition among enterprises has been replaced by the competition among supply chains. Under the environment, the enterprises need to integrate accounting information resources and realize the sharing of strategic management accounting among supply chains. But the current accounting information system focuses only on enterprises'internal accounting information sharing, not extended to the whole supply chain. It can't service for strategic management decision. Based on the present situation, this article discussed the reengineering and control of the enterprises'internal accounting process reengineering and the reengineering and control between supply chain enterprises.Firstly, this article reviewed the relevant literature about the strategic management accounting, accounting process reengineering, accounting information system and accounting process control. Secondly, it analyzed the system connotation, accounting information property and accounting process reengineering path of business process reengineering among supply chain enterprises. Then, it put forward the thoughts of accounting process reengineering of single enterprise and accounting process reengineering among supply chain enterprises. Finally, this paper discussed the performance evaluation problem of accounting process reengineering among the supply chain enterprises.Strategic management accounting process reengineering and control of supply chain enterprises is a relatively new research subject. After the study, we can get a conclusion that: (1) Strategic management accounting process reengineering and control of supply chain enterprises is a kind of institutional arrangements, including the internal accounting process reengineering and control and strategic management accounting process reengineering and control among supply chain enterprises. (2) Reengineering the existing accounting process is not achieved immediately. After taking into account all factors, accounting process reengineering should follow the two-stage view. The first stage is building the value accounting process. Meanwhile, some enterprises build events accounting process. The second stage, based on the conclusion of the first stage operation, enterprises can build the value accounting process and the events accounting process in parallel. (3) The existing traditional accounting thinking mode makes accounting information sharing among supply chain have a huge conversion cost and operation cost. It hinders the supply chain enterprise accounting process reengineering. To smoothly develop accounting process reengineering, it must reduce the conversion cost and operation cost. For this purpose, it should establish the accounting coordination commission of supply chain enterprises, release the uniform accounting data standard, reduce the accounting information conversion cost and operation cost, and coordinate different accounting information sharing problems. And the accounting process reengineering should take the softer approach, rather than the radical strategy. Meanwhile, it should establish related process control institution from the angle of organization, performance appraisal.The major contributions of this article include: (1) this article initiated a new research field of strategic management accounting and accounting information system, namely supply chain accounting business process reengineering and control. (2) this article used accounting process reengineering theory in analyzing supply chain enterprise's accounting business process. It analyzed how to optimize supply chain among supply chain enterprises, how to solve the accounting information property problem, and put forward the basic framework of accounting business process reengineering and control. The results of this article can be applied to the construction process of strategic management accounting information system of large and medium-sized enterprises.