The Analyze on Accounting Information System of Third-party Logistics Enterprise

Yan Su

doi:10.5539/ibr.v1n2p124

Abstract

In the face of the fast developing of Information and technology and the appearance of the new management theory, the author analyze the abuse of the conventional accounting system, and use the advance ideas on modern information and technology (REA model and events drive) and the cooperation theory to redesign the frame of Accounting Information System of Third party logistics enterprise, and point out the virtue of the new system.

Highlights

Since the sixties of the twenty century, the competition in market become more vehement, and the work divided become more specific
As was said with professor Yun Gui Xue, the rule of the computerization information system is that modern technology suit to the regulation and it’s function position, not but that, using the function offered with the modern technology reengineer the conversational accounting, and the results are: 1 what the system stress on is the processing program of accounting and common absolute check and calculation, and this system was close.[2] the information the system collect process and use are after the event absolutely, and don’t help the enterprise do management, control and decision-making.[3] the system don’t settle for the requirement of the supply-chain management.[4] the system don’t settle for multi-user demand.(See Figure 1)
Under the guidance of that "supply chain is the third source of profit", the third-party logistics enterprises as parts of the chain was required in due time and place to provide consumers with personality, specialization, and serialization of logistics services according to the due price

Summary

The analyze of conventional accounting system

The accounting information system in our country is on the foundation of Luca Pacioli’s accounting theory and it’s core is accounting subjects This system using original documents note the business activity occurred in enterprise and the changed results of assets liabilities and equity caused by it, and depending on computer classify and compile this notes, export to user in the form of the special report in the end. User-oriented event-driven procedures dealt with certain related economic business activities, the information needed was extracted by the accounting information system. Based on the above ideas, and the author implement value approaches and matters approaches, combining with modern internal control technology, and rebuilt the framework of third-party logistics enterprise accounting information system, the specific architecture as shown below (See Figure 2). Such a accounting information system is a decision-making-oriented, organic and open system with having an effective internal control mechanism

A good cooperation

To meet the needs of multi-users