销售循环中会计业务流程再造模型之比较

Comparison of Models of Accounting Business Process Reengineering in Sales Cycle

文章基于案例分析建立了2个销售循环中应收账款管理与账龄分析模型。通过对模型17个不同观察点的对比分析,提炼出模型4个类别的基本适应性特征和6个类别的BPR适应性特征,并对模型的应用进行了分析。

The paper establishes two models of accounting receivable management and accounting age analysis based on the case analysis. By comparing seventeen items between two models, the authors list four classes of basic adaptability characters and six kinds of business process reengineering adaptability characters, and finally discuss the application of such models.