會計人員在零售業營運流程再造中的角色及重要性-以A公司為例

The Important Role of Accountants in The Business Reengineering Process of The Retailer- A Case Study of A Company

黃蘭婷(Lan-Ting Huang)

指導教授 ： 朱炫璉

國立臺北大學/商學院/會計學系/碩士(2015年)

摘要

本研究係採個案研究方式，研究個案公司會計人員因應會計人員在零售業營運流程再造的實際案例來探討企業在瞬息萬變的經營競爭環境中以及在知識經濟爆炸的時代裡，會計人員如何提昇專業知識、工作技能及做好存貨管理以提昇公司經營績效來增強企業之競爭力。
研究結果發現，企業會計人員因應時代環境變遷，所具備的專業知識及技能，從以往著重會計專業，欠缺分析能力、判斷及溝通等技能，轉變為往電腦資訊技術結合資訊會計等系統整合為主的財會體系，作為會計人員應具備之專業知識及工作技能。
藉由會計人員之專業素養及新技能透過存貨管理流程再造，落實存貨管理能精確的提供真實的庫存資訊，快速反應企業的經營績效，並提供企業經營者做最佳的營運決策或改善方針之重要數據的參考。
在本研究中，確實看到企業從公司整併、系統整合再到存貨管理流程再造的過程中，將存貨做有效控管及落實管理，快速且精準反應真實的庫存量和經營成果，而會計人員在其中的流程再造所扮演的角色，對企業做出極其正面之成果及貢獻。

關鍵字

流程再造 ； 存貨管理 ； 會計人員

並列摘要

I used the case study of business processes reengineering in the inventory management to investigate how accountants improve their professional knowledge, skills and inventory management ability to enhance the company's operating performance and improve the competitiveness of enterprises in a rapidly changing business environment and competitive knowledge-based economy .
The results found that in response to corporate accounting personnel era environmental changes, which have the expertise and skills from the previous focus on the accounting profession, the lack of analytical skills, judgment and communication and other skills, into a computer and information technology to combine information-based accounting systems integration The accounting system, as the accounting officer should have the professional knowledge and working skills.
With professionalism and accounting personnel of new skills through the inventory management process reengineering, implementation of inventory management can accurately provide real inventory information, quick response business performance, and provide enterprise managers make the best operational decisions or to improve the policy of reference important data.
In the present study, we do see the whole business from the company and, then inventory management system integration process reengineering, will make for effective control and implementation of inventory management, rapid response and accurate real stock volumes and operating results, and accounting BPR personnel in which the role of business and make a very positive contribution to the outcome.

並列關鍵字

Process Reengineering ； Inventory Management ； Accountant

參考文獻

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