Accounting Real-time Control Basic On ERP Environment

With the wide use of computer and the development of information technology, Instead of traditional management, ERP business management now adopts the information-based management. On one hand, the transformation challenges the traditional management; on the other hand, it provides an opportunity for the development of accounting control theory. A new way of accounting control—accounting real-time control draws more and more attention from enterprises and promotes the developments of the theory and practice of accounting control.This paper reviews theories related to modern controlling and traditional accounting control and analyzes the possibility and necessity of accounting real-time control under the environment of EPR. On the base of which, the paper points out that the system is made up of three parts: management environments construction, accounting process reengineering and control methods. Constructed by the business process reengineering theory, the author finds out disadvantages of the traditional accounting and brings out the thought of accounting process reengineering under the environment of ERP. With the help of information technology, the thought unifies the accounting process, business process and management process and establishes a financial affairs unity. It implants the accounting process into the business activity and reflects the real business activity at any time. Then it implants the accounting real-time control methods (mainly including the advanced accounting control methods, for example, budget control, standard cost control and responsibility accounting control)into accounting information system. Then the system can manage the examination and calculation during the process instead of afterwards. And also it can realize real-time control. Full use of the power and quality of the accounting real-time control helps to elevate the efficiency and benefits of enterprises, at the same time, reach the aim of value increment.Finally, the author confirms the viewpoint brought out in the paper through the successful experience of Yantai JS Company, who adopts ERP-U8 in the accounting real-time control and gets a satisfying result.