Research On LCC Company 's Accounting Business Process Reengineering Based On Supply Chain

In twenty-first Century, the process of globalization speeding up. The business environment and management environment of enterprises have changed greatly, which is more complicated and uncertain. With the fierce competition, profit area has been seriously squeezed. The traditional industries faced unprecedented challenges.The competition between the upstream and downstream enterprises is gradually integrated by a single modular, eventually evolved into the competition between supply chain and supply chain. Supply chain through the integration of business flow, information flow, logistics, capital flow, and ultimately achieve global control.Under this background, the supply chain enterprise needs to integrate the accounting information resources, realize the strategic of management accounting information sharing. But the current accounting information system only focus on the internal of the enterprise, without paying attention to the data of the whole supply chain system. The information provided to manager for decision supporting is the integration of several parts:procurement, warehousing and logistics, sales et,. which lack of overall and forward-looking.The paper used Hong Kong company LFA as an example, based on business process reengineering theory, carried on the analysis to the enterprise existing accounting business process problems, discussed the possibility of improving, the perspective of accounting process reengineering and control research.In this paper, we first introduce the LFA company and the financial system; then has carried on the literature review of research, and the modern enterprise accounting objectives in the four aspects of the supply chain research, accounting information system, accounting process reengineering. Then based on LFA group basic situation and accounting process status, use an example to analysis the problems existing in the procurement and payment, sales and receivables, and the cost of the accounting process. Finally, this paper puts forward the model of practical accounting business process reengineering and control, and by accounting business process control to realize the performance evaluation, and puts forward the some feasible suggestions.At the same time, we hope that the research of this paper can be used for reference to similar enterprise groups.