The Research On Business Process Reengineering Accounting Of Value Management

With the development of the economic globalization, a core business is no longer aseparate entity, but an important part of a value chain alliance.Therefore,the competitivenessof entire value chain alliance to improve means to improve the core enterprises competitionability,the same the core competitiveness of enterprises will also drive the value chainalliance competition ability to improve.In order to obtain the absolute competitive advantagein the value chain, then the internal and external value chain accounting information sharingand real-time control is of great significance.Domestic and foreign experts and scholars have done a lot of research on how to realizethe internal value chain accounting information sharing and real-time control, and achievedvery good results. But for little of the external value chain (vertical and horizontal valuechain)and internal value chain between the transmission and sharing of information. Verticalvalue chain of the upstream suppliers,downstream customers and the enterprise horizontalvalue chain competition, sharing between financial, accounting information between them andthe core enterprise is necessary for further study. To realize the sharing of the accountinginformation. Therefore requires not only within the same enterprise value chain of eachdepartment, also called external value chain (vertical and horizontal value chain) are sharedbetween all to realize the enterprise accounting information. To achieve this target based onaccounting process reengineering, value chain management has become a necessity.Compared with the domestic and foreign research, has its one’s own knack in this study,this paper mainly uses the method of normative demonstration, makes method and way ofaccounting process of value chain management through analysis and study of the principles ofERP(Enterprise Resources Planning) technology information management system,EXBL(Extensible Business Reporting Language) technology and event drive system.The ERPinformation management system and XBRL technology for technical support, building anetwork of value chain accounting information platform to collect data on the value chain, theevent driven system, accounting data collected were analyzed according to the needs ofinformation users, provide financial statements dynamic.Firstly,after the reorganization of the accounting process has decentralized nature of datacollection,when the business shall happen,ti is directly by the relevant departments inaccordance with the uniform format input source data. Secondly,the information is followedby storage and processing characteristics of the centralized information technology,related gathered by the source data set is stored in a central database,information users according totheir needs,start the appropriate drive systems,process information and data,user customizedinformation,in order to achieve the financial and operational synergies.So that stakeholderscan obtain the desired value,and make effective and correct business decisions.