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国际商务英语毕业论文范文(英文)

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国际商务英语毕业论文范文(英文)

国际商务英语毕业论文范文(英文)

作者/编辑:论文中心 http://www.unjs.com 英语论文
  [国际商务英语毕业论文范文(英文)]2. Literature Review  2.1 The integration of ERP systems into management accounting
  Expectations for ERP systems to change management accounting were introduced by Kaplan and Cooper (1998, pp. 11-24), especially with the fourth of their four-stage model for cost and performance measurement systems. When a company had first stage systems, those systems were basically inadequate for all purposes, even for financial reporting. When they make improvements, the first stage companies tend to add financial systems to meet regulatory requirements. As a result, they evolve into second stage systems where financial reporting systems dominate; these companies are financial reporting driven. The companies with third stage systems have customized, managerially relevant cost management, financial reporting, and performance measurement systems, however, these systems are standalone. ERP systems only occur with the fourth stage systems where the ERP systems integrate cost management, financial reporting, and performance measurement (Kaplan and Cooper, 1998, p. 299).
  An ERP system has a common data structure that permits data to be entered and accessed from anywhere in the world (Kaplan and Cooper, 1998, p. 275). An activity-based costing system is an integral part of an ERP system, and thus managers have information about present and future activities at operational levels when making decisions (Kaplan and Cooper, 1998, pp. 275-277, 285). With activity-based information, monetary distortions can be reduced. Feedback with activity information improves learning. Thus, in managing at the activity level, costing, budgeting, performance measurement, bonuses, resource spending, forecasting, budgeting, production, etc. can beimproved in terms of efficiency and effectiveness. An ERP system will allow the company to obtain cost and performance information more frequently, even daily, rather than waiting a month (Kaplan and Cooper, 1998, p. 279).
 Kaplan and Cooper (1998, pp. 301-306) state that the integration with ERP systems allow all managerial processes, including budgeting, what-if analysis, and transfer pricing to be also based on activities rather than only dollars. Activity-based budgeting gives companies the opportunity to authorize and control resources based on accurate demand information. Accuracy increases because activity-based budgeting is based on facts, and less upon power, influence, and negotiating ability. Furthermore, the activity-level focus of budgeting leads to more accuracy in forecasting the demands for all direct and, especially indirect activities.
  At the same time as Kaplan and Cooper’s (1998) important book, Davenport (1998, p. 122) wrote “the business world’s embrace of enterprise systems may in fact be the most important development in the corporate use of information technology in the 1990s.” Davenport (1998, p. 127) expected companies to change with the implementation of ERP systems:
  In addition to having important strategic implications, enterprise systems also have a direct, and often paradoxical, impact on a company’s organization and culture. On the one hand, by providing universal, real-time access to operating and financial data, the systems allow companies to streamline their management structures, creating flatter, more flexible, and more democratic organizations. On the other hand, they also involve the centralization of control over information and the standardization of processes, which are qualities more consistent with hierarchical, command-and-control organizations with uniform cultures.
  The paradox with ERP systems – streamlined, flatter, and more flexible and democratic (i.e., more control at the frontline) and centralization of control over information and the standardization of processes (i.e., more control at the centre) -- makes Davenport (1998, p. 131) ask how will ERP systems affect companies? Another equally relevant question would be, how will ERP systems affect management accounting? Taken together, Kaplan and Cooper (1998) and Davenport (1998) suggest that ERP systems will change companies, but these researchers do not specify the nature of these changes. They certainly do not explicitly specify how ERP systems will impact on management accounting. Nevertheless, it is possible to infer that changes will occur to management accounting from the integration among cost management, financial reporting, performance measurement, and all other systems. Thus, it is not surprising that there has been some exploratory research prompted by Kaplan and Cooper (1998) and Davenport (1998) on the impact of ERP systems on management accounting.
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  2.2 The practical application of ERP systems – capital budgeting.
  As previously outlined, a field study conducted by Cook et al. (2000), described the operation of activity-based capital budgeting as a division of a US telecommunications company. In their study Cook et al. found that the activity information was linked to the financial accounting system, thus behaving like an ERP system for the purpose of capital budgeting. This approach went beyond the traditional capital budgeting by linking the traditional incremental monetary revenues and costs with underlying activities. The authors concluded that by separately identifying the level of revenues and costs associated with process activities, the uncertainty with such activities and related revenues and costs can be closely examined. They added that this activity-level capital budgeting gives managers far more information and understanding than possible from the traditional financial simulation of aggregated income-statement approach. Their arguments were convincing but could not be verified.
  Hope and Fraser (2001; 2003) disclosed that some companies have ceased traditional budgeting processes. Four reasons have been put forward by Hope and Fraser (2001) as to why existing budgeting processes are failing:
  - few companies are satisfied with their budgeting processes
  - far too much time is spent on budgeting and too little time is spent on strategy
  - Financial capital is now a small part of market value
  - Budgeting is expensive and adds little value either to the company or its users (Hope and Fraser, 2001, pp. 7-8).
  They claimed that hierarchical companies have devolved to networks, where the planning capacity and control inherent in budgeting can be accomplished by other means (Hope and Fraser, 2003, p. 108). ERP systems, which they label enterprise-wide information systems, are important for eliminating budgeting, particularly when accompanied by the balanced scorecard, shareholder value models such as EVA, activity-based costing and management, rolling forecasts, and benchmarking (Hope and Fraser, 2001, pp. 5-6).
 Some of the companies identified by Hope and Fraser (2003) -- for example, the Scandinavian bank, Svenska Handelsbanken, -- abandoned budgeting before ERP systems. This suggests that, for those companies, ERP systems would not have been essential for effectiveness without budgeting. Perhaps, ERP systems will allow contemporary companies, with ERP system, to be effective without budgeting. The impact of ERP systems on budgeting is still an empirical question.
  It was noted from the findings of Cook et al. (2000) and Hope and Fraser (2001, 2003) that there was a lack of empirical studies on the impact of information technology on capital budgeting. Additional empirical testing was provided by Granlund and Malmi (2002). Following from Kaplan and Cooper (1998) they noted the “lack of studies examining the organizational and behavioural aspects of these systems” (p.300). Their purpose was “to examine the effects of integrated, enterprise-wide information systems on management accounting and management accountants’ work.” As they concluded there was “no scientific evidence on the research topic” the
国际商务英语毕业论文范文(英文)2
  第2篇 人民币国际化利弊分析论文
  〖预览〗人民币国际化的利弊分析 陈旭 摘要:强势经济会造就强势货币,中国经济通过近30年的超高速增长,使中国的国际收支规模和对外支付能力有了空前的提高,出口和外汇储备均为世界前列。如今我国已经超越日本成为全球第二大经济体。近期我国也推出了一系列关于人民币的改革措施,人民币走向储备货币的问题再次成为社会各界热议的话题。如何正确认识人民币走向国际化这一重大国际金融战略,如何全面的了解这一战略的利与弊,如何利用当前的国际局势使这一战略更顺利的开展,扬利除弊,是本文要讨论的主要话题。本文首先简单的阐述了货币国际化的含义,随后分析了人民币国际化的进程以及可能带来的利益与弊端。 关键词:人民币国际化 利益 弊端 经过30多年的改革开放,中国的经济实力持续增强,国际地位稳步提升,国际影响力不断扩大。中国虽然在经济、军事、外交等领域取得了令人瞩目的成就,但想要成为真正的强国还缺少非常重要的一项——金融实力。无论是历史表明还是在理论分析,强国之所以“强”,不仅表现在军事强、经济强、政治强、外交强、文化强,更重要的表现是这个国家的金融强。具体地讲,就是必须要让这个国家的币“强”。目前中国就这一点还是有所欠缺的。“强币”既是一个“强国”强大政治经济实力的表现,同时也反过来巩固了 “强国”在世界政治经济格局中的地位,给其带来了巨大的的利益。以美国为例……【全文阅读:人民币国际化利弊分析论文
国际商务英语毕业论文范文(英文)3
  第3篇 电子商务影响传统会计的十个方面
  〖预览〗电子商务在20世纪90年代初首先由美国带头发起并迅速向全球发展。根据目前企业电子商务的运作情况和发展趋势可将其划分为二个应用层次:一是普通电子商务层次。主要表现为单个企业之间、企业与消费者之间的网上商务活动。二是电子商社(e-businesscommunity,简称ebc)层次。在电子商杜中,互联企业通过internetextranet(企业外部网)、intranet(企业内部网)和确保安全的虚拟专用网vpn等网络手段和企业运作规则把不同地区不同企业的资源迅速组合成超越空间约束的统一经营实体,以最快速度推出高质量、低成本的产品和服务。电子商社是电子商务应用的高级阶段。电子商务造就了自动化、无纸化、数字化的社会经济环境,改变了企业的生产方式和管理模式,从而也改变了传统会计运作的环境。随着我国商务电子化程度的不断提高,电子商务下的会计问题将会逐步显现出来,以下十个问题仅是笔者的初步探索,以期抛砖引玉。一、电子商务对传统会计理论的冲击任何会计理论总是建立在一定的会计环境与实务基础上的。电子商务极大地改变了传统会计的环境,也必然对会计选论带来影响。如电子商社是建立在两上的一个经济组织,但无论从组织上还是地理上都是一个虚拟企业,且在内部成员的组成和整个组织的存续时间上存在不稳定性,这给会计主体的认定、是否持续经营的判别带来困难。……【全文阅读:电子商务影响传统会计的十个方面】   〔国际商务英语毕业论文范文(英文)
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