Real-time Control Based On Erp Accounting

Accounting control is an important issue of accounting theory. Since accounting control wasclearly stated, a large number of scholars had researched a lot, and the theoretical results arealso constantly tested in practice. With modern information technology continuously applied inthe enterprise management, from the initial simple application to MRP, Closed loop MRP,MRPII until the ERP, accounting control environment changed greatly. Face to the currentupsurge of ERP, it is essential to study accounting control in ERP.This paper reviewed the development of accounting control and the information technology,analyzed the possibility, necessity and present situation of real-time accounting control in ourcountry, and studied the steps of constructing real-time accounting control. Based on the aboveanalysis, this paper pointed out that real-time accounting control based on ERP is the inevitablydevelopment direction of accounting control, the frequent failure of real-time accounting controlproject just because the necessary measures are carried out imperfectly. In the position ofaccountants, this paper analyzed and elaborated the steps of real-time accounting control'sconstruction and implementation, which can be divide into two stages: first, the accountingprocess reengineering, foundation data preparation and function transformation in theimplementation of ERP;second, utilize the advanced control method to carry on real-timeaccounting control based on full use the characteristic of ERP, these methods including budgetcontrol, standard cost control and responsibility accounting control. Through these steps, wecan successfully construct real-time accounting control. Finally, this paper confirmed theviewpoint which this paper raised through a case study.