摘要
电子商务分为企业与外部之间和企业内控这2种形式,因企业处于资源垄断性的地位,在增强经营效益上着重考察其内控中的电子商务形式。具体而言,通过建立ERP系统来优化财务流程,将实现企业资金运营的效益性。这样一来,也就间接满足了效益提升的要求。具体的应用路径可围绕:ERP环境与企业环境的融合、围绕流程为中心的信息处理、建立财务流程的外部信息网,以及ERP环境财务流程绩效评价等方面来进行。
The e-commerce into enterprise and external and internal control this enterprise between two forms, for the enterprise to be in the position of the ridges of resources, improve business efficiency in its internal control focuses on the electronic commerce form. Specifically, by building ERP system to optimize the financial process, will realize enterprise capital operation benefit. In this way, will meet the indirect requirements in improving efficiency. The concrete application path can be around: ERP environment and enterprise environment around the fusion, the center of the flow as the information processing, set up financial and process of the external information nets, and ERP environment evaluation process performance financial.
出处
《煤炭技术》
CAS
北大核心
2013年第8期290-291,共2页
Coal Technology
关键词
电子商务
煤炭企业
经营效益
增强
electronic commerce
coal enterprise
management benefit
enhance