Many varieties, technology, manufacturing itself links in production and operation characteristics Determines its characteristics of financial management, accounting treatment. Especially in large manufacturing enterprises, the financial and business information of heavy and complicated to enterprise's information processing ability put forward higher request, to avoid the "information island", reduce duplication of input data, improve the efficiency of the operation and management must encourage large manufacturing enterprises to select the developing mode of the integration of financial and business to improve the management efficiency and competitiveness of enterprises 
 

However, in the realization process of the integration of financial and business management mode, due to the order of business and financial information system development of organizational system, the concept of identity, department, open software, financial business integration process is slow. This paper analyzes the financial business integration of wisco as an example, explores the advantages and disadvantages of its financial business integration development pattern, and on this basis, further found that manufacturing enterprises in the financial business integration process should be the problems. 

 

In on "integration", "financial business integration", "information system" of 1979 to 2011, such as keywords in both Chinese and English database retrieval, a total of 123 search to the related articles at home and abroad. You can see from the data, in recent years, there are quite a few articles for financial business integration are studied, many of them also associated with ERP, value chain management and information technology are studied. But by the earnest study found that most of these articles will be constrained by financial business integration information processing category, some even simply equate information construction with financial business integration. This is the very starting point, this paper studies in wisco as an example, introduces the application effect of the integration of financial and business model, on the basis of the instance to explore the feasible Suggestions are put forward. #p#分頁標題#e#

 

Enterprise financial business integration overview 企業財務業務一體化概述

 

Enterprise financial business integration is no longer limited to traditional accounting information system, is not a multiple financial and business information system operated independently, in the process of the management of the enterprise formed many "information islands", resulting in low management efficiency. So-called financial business integration should make the financial management, cost control throughout the enterprise economic business processes and all the supply chain. 
 

Traditional accounting information system and the process can not adapt to the rapidly changing world. In today's fast economic and business environment, informative, and business scope including many bigger than expected. If from the perspective of information processing to understand, is the financial and accounting information system of processing information, the product is information, so, as the demand of information to the user and expected changes, the traditional accounting information system must be updated, and according to the need for more quick, accurate and a wide range of information products. Which requires a highly integrated information system, realizes the financial and business process integration, as well as efficiency, should benefit more, to increase benefits by increasing efficiency. 

 

Refers to the enterprise financial business integration, through the information system make the enterprise internal business data automatically transfer to the financial system, reduce human intervention, do a door, data sharing. Integration to strengthen the financial accounting to the timely reflect economic business activities and monitoring, reduce the repeated work, financial personnel is an effective way to improve enterprise management level and work efficiency. 
 

For a long time, because the order of business and financial information system development of organizational system, the concept of identity, department, open software, financial business integration progress has been slow. 

 

By researching on the current status of the enterprise financial informatization, the combination of business and financial systems are usually the following two ways: 

Way: a financial business system separation, from a business and a review and summary of data warehouse system after the entry into the financial system, calculated by the financial accounting system, cost and operating results. 

 

Way 2: business and financial two systems division, inventory accounting system in the financial system, the timing will be a business system data interface standard, in accordance with the contract, to the middle table, financial inventory accounting system after extracting data in the table in the middle, and the documents audit and accounting, to produce proof of charge to an account, to get the business and financial data consistency, some enterprises will financial results against wrote business systems. #p#分頁標題#e#
 

Due to the business and financial invoicing system operated independently, way above divided by both the financial and business information, capital flow and logistics, information flow together hard, hard to avoid data reflect not timely, inconsistent phenomenon, unable to realize the process control, easy to cause the enterprise decision delays or misconduct. Investigate its reason, the following problems: 

 

Because of the financial system and business system is run independently, each with a set of coding, if such as name of commodity, such as suppliers, commodity classification must be unified coding do synchronous maintenance, will appear under the "mistakes" do not match the data, the problem of calculating result is not consistent. 
 

In building a business system mainly consider the business process is obstructed, operation is convenient, and be able to calculate operating results in time and other factors. To maintain financial and business, some enterprises writes the results against the business system, but it destroyed the balance of the business system itself, also bring financial personnel audit and check for the inconvenience, objectively did not reduce the work intensity of financial personnel, for financial function transfer from accounting to fine management. 
 

Business system must timely grasp the operating conditions, must dynamically reflect the operating results, and financial audit to the correctness of business data, need to check the data warehouse, business, etc. But the business and finance, the recognition time differences, business is not timely and financial synchronization, combined with the division of financial and business operation, objectively easy to cause financial and business. Such as the error found in business financial accounting, business system may have been carried over to the next month's daily operation, business systems cannot in the current changes and adjustments, is still used if financial accounting, because more will reflect the enterprise operation condition and results of reduced speed and weaken the business regulation in a timely manner. 

 

Division of financial business is bound to lead to repeated the same data source Settings, due to the large amounts of data reset, increase the storage and backup system resources consumption, increased the system cost. At the same time, whether financial or business requirements change, financial and business systems have to modify the interface at the same time, increased the difficulty of system maintenance and coordination between. 

 

Because of the complexity of the enterprise business, diversity, business system at present, there may be multiple development manufacturer, many application systems coexist, with the extension of the expansion of business and management, there could be other systems in the future, if every business system corresponding to a financial invoicing system, so the financial system itself not only failed to reduce the load, it has a tendency to increase. #p#分頁標題#e#

 

Rapid development of network technology for the integration of financial and business opportunity. To strengthen cost accounting in the business system, can make the enterprise from its own reality, according to the adaptation and cautious, and simple, taxes and the consistency principle, choose appropriate cost valuation way, to carry on the dynamic reflect the business operation and results. Financial personnel directly involved in the business system of accounting operations, to make financial supervision function of the business to further strengthen, from the original post-mortem to matter controls, improve the efficiency of the financial regulation, so as to realize the requirement of the enterprise information management. 

Ultimate goal is to realize the enterprise financial business integration process of profound and comprehensive integration, strengthening the role of finance, the financial management, cost control throughout the enterprise economic business processes and all the supply chain. 

 

Financial business integration requires a highly integrated financial and business, should be in line with "management forward, systems integration, information sharing and internal control" principle for the design and development, through scientific management gradually achieve financial streamline, standardized and scientific. Make the financial system and business system of data between the information to achieve seamless, do a door, data sharing, and implement internal control, between the financial and business 'financial management and monitoring functions, comprehensively enhance the overall efficiency of the system and management information system integration. In the design and optimization of enterprise business process, to make the most of IT technology to realize the use a processing and sharing mechanism of information, do not fall to the ground, data transform serial work flow for parallel work process, to coordinate the contradiction between the decentralized and centralized. 

 

Manufacturing industry plays a dominant role in the development of national economy, it is not only for its own national economy other departments to provide raw materials, fuel and power, for the people's material life culture industrial consumer goods, it is also a major source of state revenue, is independent of the national economy, the fundamental guarantee of political independence and national defense modernization. 

 

Manufacturing enterprises is an important characteristic to carry on the processing of raw materials, its basic task is to provide society with the industrial products according to user's requirements (including industrial services "), while simultaneously obtain more output with less investment, in order to obtain the necessary economic and social benefits. Is a production and business operation activities of the product in the production and sales as the center, according to the demand of the market and customer order production plan, and according to the existing inventory resources, materials procurement necessary production, arrange production equipment and personnel for production, and formulate the corresponding production plan, coordinate production progress, ensure the quality of the products, control the cost of the product in order to realize the corresponding effectiveness index and so on. Manufacturing enterprise's production and operation characteristics determine the features of its accounting, it is the core content of tissue products production cost accounting, and to determine the total cost and unit cost. Enterprise's operating income is composed of main business income and other business income. #p#分頁標題#e#

 

Manufacturing itself the characteristics of the forces in the industry consistently with other companies of the industry and other industries of competing alternatives. Producers in the industry and, therefore, traders must be constantly develop new products, improve production efficiency, improve the quality of products in response to rapidly changing market. All of the sensitive degree of the manufacturing industry has formed a challenge. Because, at the same time the enterprise must also to manufacture high quality products, on time delivery, and maintaining the lowest cost. 
 

At present, the production and trade industry has information systems mostly by confined to the different functions of software solutions. These fragmented between system and with other business systems connected to each other (or just locally connected). This kind of condition hinders the integration of process and control. For example, through the financial accounting function or cost accounting function module to process information, or through the complex interface procedures, or need to work in different center repeated by manual entry of the same information. Doing so not only a waste of time, and increased the probability of error, and limits the flow of information. 

 

In summary, there are the following questions: 

(1) the original "pyramid" type market space management cause buck-passing between departments, stalling, processing efficiency is low. 

(2) the growing process of process manufacturing process complex, product manufacturing involves multiple departments, there is no information support, the enterprise is hard to achieve sound and rapid development. 

(3) using separate small system between various departments (artificial systems and computer application system), inside there are a lot of redundant data. Data redundancy of data inconsistencies, because of different locations for the same data may have different values; 

(4) the company integrated information cannot make decisions with the leadership of the extracted from these small systems, this is what people often say that the formation of the "information island". These "information island" spend a lot of money and manpower, but don't have too big for the enterprise overall efficiency improvement. 

Officially the existence of "information island" makes enterprises for their "interconnectivity" rise, forming an integrated system in order to make them coordinate with each other and organic work, minimize data redundancy, maintain data consistency and integrity, really useful for the decision of the leadership of the comprehensive information. 

 

 

Financial business integration mode analysis 金融業務集成模式分析

Wisco as manufacturing, one of the typical representatives of the steelmaking process and a variety of rolling products, many link complicated financial process are very representative. In addition, since the 2001 comprehensive use of wisco wisco since the overall production and marketing information system, the integration of financial and business development has made remarkable achievements, and obtain the sasac's praise, for other manufacturers to set up the model of financial business integration. #p#分頁標題#e#

After nearly two decades of exploration and management innovation, from the original data management system to realize computerized accounting, financial business integration of the preliminary, wisco in enterprise information construction has achieved fruitful results. 

 

Wuhan iron and steel group co., LTD. (hereinafter referred to as: wisco), is built after the founding of the first super large integrated iron and steel enterprise, started construction in 1955, completed and put into operation on September 13, 1958, the central and straight backbone state-owned enterprise of state-owned assets supervision and administration commission of the state council. Wisco has from the mine mining, coking, ironmaking, steelmaking, steel rolling and logistics, and auxiliary facilities such as a complete set of advanced iron and steel production process equipment, is China's important production base of high-quality plates, for national economy and modernization construction in our country has made the important contribution. Wisco EGang joint reorganization, liuzhou iron &steel group co.are presented.the, kun steel, has become the scale of production of nearly 40 million tons of large manufacturing enterprise groups, the fourth in the world steel industry, in 2009, wuhan ranks among the world top 500. 

 

According to the state-owned assets supervision and administration "guiding opinions on strengthening the construction of the central enterprise informatization and the information work requirements, adhere to the scientific outlook on development, wisco is committed to drive industrialization by informationization, has achieved obvious economic benefits. 

Introduced in the 1980 s "one meter seven" rolling mill, wisco continuously increasing investment in informatization construction, walk in the forefront of the country. Entering the new century, in order to cope with economic globalization and the challenge of new information technology revolution, ongoing management innovation and system innovation of wisco in the steel business scope on the existing business process redesign and reconstruction, and information into a driving force, to business process integration. 
 

Before and after the 1980 s, wisco "one meter seven" configuration complete process control computer (L1 / L2) has established the corporate level management computer, development of data management system; Into the 90 s, along with the technical renovation project configuration process control, production control machine, the introduction of the company a large management machine equipment management system, the conception of production management structure; Entering the 21st century, the company's backbone, to speed up the construction of GeChang LAN, development of wisco production management system features. 

 

However, the existing some problems existing in the informatization construction process, for example: as is the informationization work ever, who, who's in charge. In the past the company without a functional departments' management informationization; Company information not agreed to the plan, implementation according to the technological upgrading projects, the lack of overall thinking, etc. #p#分頁標題#e#

 

Wisco group financial accounting computerization work with zhuhai since 1996 financial software from a distance, away from the manual accounting, make the group's financial accounting standardization, could improve the quality of accounting information, financial information to walk in front of other professional information management system. In 2000 with system upgrades, wisco group comprehensive implementation from manual bookkeeping to computer automatic integration accounts table transformation. 

 

After many after the assets reorganization, the enterprise scale expands rapidly, numerous branches, molecular company broad geographical and industry, an accounting entity. Asymmetric information, information distortion phenomenon began to more and more obvious, this leads to the group's headquarters control functions of larger pressure encountered at the beginning, the original decentralized financial system already can not adapt to the group company's demand for accounting information. 

 

In January 2005, wisco group, hand in hand to launch group financial informatization project. As of late 2005, the wave has completed more than 200 group company belongs to the secondary group and subsidiary project implementation, the preliminary implementation of financial information authenticity, accuracy and real-time requirements, within the group to promote the whole group company in the county financial system implementation, effectively solve the company personnel for the needs of the group financial management at all levels. 

Wisco after nearly 20 years of exploration and management innovation, the enterprise informationization construction has achieved fruitful results, but with the establish of the overall enterprise information demand and large gap, there are a lot of basic work to do. 

 

The original problems existing in the informatization construction process summary are as follows: 

First, as is the informationization work ever, who, who's in charge. 

 

Second, the growing process of process of iron and steel enterprise process complex, product manufacturing process involves multiple departments and no information support, enterprise is difficult to achieve sound and rapid development. 

 

Third, enterprise form in the history of information island, cause the fault information and repeated investment, also make more than the original production line, the craft process become more complex. 

 

Fourth, there is no unified planning, company informatization implementation according to the technological upgrading projects, consider a lack of integration. 

Therefore, wisco in 2002 adopts the model of customized development based on the level of management of multilayer structure large metallurgical enterprise integrated automation system as a whole as a whole, production and marketing information systems based on the enterprise overall production and marketing information management system, combining with the waves, the distance, funds management system, set up information flow, logistics and cash flow of the integrated management system, and ultimately reached by informationization to drive sales order logistics, cash flow, set up to adapt to the competition of the market economy requirements of the advanced management mode. #p#分頁標題#e#

 

The move also marks the comprehensive information construction in wisco in the financial and business systems integration stage. 

Wisco's current financial business integration development model is based on the overall production and marketing information system, and connecting with the wave of financial software, the distance and money management software, the common implementation of enterprise information management. 

 

Wisco overall information system in accordance with the "overall planning, step-by-step implementation, the key breakthrough, benefit driven", around large iron and steel enterprise management core "centered on finance, production and sales integration, controls cohesion" of the technical route, adopts the model of customized development based on the multilayer structure of large metallurgical enterprises integrated automation level management system as a whole. 

 

First, according to the ERP system management mode of development, establish a market-oriented, contract for the production and marketing integration of spindle management and tracking, integrates production and sales. 

 

Second, covering the production process cost management, and capital control throughout the enterprise all business activities. 

Third, the establishment of institutions on the level of management mode, implement the height of the logistics, information flow and value flow is unified. 

The success of the overall informationization practice, complete the whole process from sales order to finished goods shipment, digital management more unprecedented business results have been achieved; Created considerable economic benefits for the enterprise, and promote the management level improved, the enterprise information system has become an indispensable equipment production and operation of wisco. It mainly includes the sales management system, technology, quality management system, inventory and shipping management system, financial management system, logistics, supply chain management system, etc. 15 subsystems. 

 

Enterprise management information system is the integration of the management system, its integrated enterprise management activity each link, implement various business management systems and financial management system highly unified and synchronous operation. 

 

Production and marketing system of financial management system, online in a timely manner to source to collect the front of all the business management system to produce the production and operation of information, financial information generated by the system for processing. It needs a large number of accurate data and information to support the basis of requirement of scientific, standardized information flow, work flow and the logistics management system, and powerful means to ensure that the system run efficiently. #p#分頁標題#e#
 

So the financial management system requirements front-end business management system according to unified management, unified coding, provide basic data to implement the principle of unity. Data provided by suppliers including customer information, raw material procurement cost, depreciation of fixed assets, personnel salary data, etc., to ensure the timely, true and complete to entry to production and marketing system in the main computer, it to the normal operation of the financial management system to lay the good foundation. 

Wisco overall production and marketing information system architecture as shown in figure 1: 

 

At wisco used a total of four financial information system, and overall production and sales of financial system, wisco distance wave of financial software, financial software, financial management system. 

 

Overall production and marketing system architecture and the relationship between accounting is shown in figure 2: 

Wisco overall financial management system in accordance with the production and sales functions are divided into common accounting system (AA), cost accounting system (AC), to produce FuPin accounting system (IP), factory accounting system (AM) and five subsystems BaoZhi system (FC), etc. 

 

It realize financial management function by the following way: 

First, the accounting system on system, through the establishment of the accounting rules, choose the type of business by production personnel, the system automatically according to throw the rule accounting vouchers, account accounting norms, the uniqueness of data source points to ensure the production and marketing system, reduce artificial judgment processing, highly centralized and Shared data information. 

 

Second, through the large computer networks, realize the unity of the legal and accounting subject, cancel the secondary business accounting, cancel the same legal person subject within and between higher and lower secondary units between internal accounting, do not need to summary report, work process simple and clear. 

Third, establish standard cost management system, detailed cost accounting object, according to the cost center collects the production cost, reflect the accounting process of elaboration and the diversity of cost allocation, so as to improve the accuracy of cost accounting, according to the actual consumption and standard unit price timely account, at the end of the distribution of cost difference, timely and cost accounting products. 

 

Fourth, the financial system is not only to the other system within the ERP system integration, and with the company's online has been or will be online for the system, personnel system, fixed assets management system, steelmaking system, energy metering system integration design, and requires account according to the level of accounting pattern provides the data, change the original data offered by secondary units. #p#分頁標題#e#

 

At present, the overall financial system production and sales mainly in wuhan iron and steel co., LTD and running. 

 

Online use the unit for each subsidiary of wisco steel such as wuhan iron mining company, harbor, metallurgy company of wisco, wuhan EGang companies, engineering technology group co., LTD., metallurgical slag, xiangyang automobile steel long products, metal resource companies, such as oxygen. 

 

Of wisco steel units from the industry involves a variety of industries, from the management level, level 2, level 3 subsidiaries, from geographically across multiple regions. Pair in order to strengthen the company's financial supervision, strengthen the control of financial accounting, a wave of financial software strive to resolve all the financial data centralized, to solve the data sharing and long-distance business accounting, improve the report out at speed. 

 

Wave of financial software from the subsidiary ledger of proof of charge to an account to the integration of accounting statements, steel group, the parent company subsidiary wave system will replace the distance after running system. 

 

Except with a wave of financial software, integrated production and marketing units outside the financial system, financial software, and other units are using far in accounting, can quickly handle the data size, strong calculation simple and repetitive operations, through artificial proof of charge to an account of the input, automatic generation of accounting system, reporting system, integrates certificate, account, table model; In terms of financial analysis, according to the group reporting system structure, establish various units in the software external and internal management reporting system, prepare reports and transmission company, group, and then through the distance reporting system in the form of floppy disk report group co., LTD., group company after collecting data, compile group report. 

 

Funds management system for application by wisco financial company, mainly to complete each unit of the bank on the net payment capabilities and query function, basic implementation day queries in a timely manner to the various units of cash flow and capital stock. And authorization capabilities, it is mainly used for query cash flow information of each unit consists of two parts: bank deposits and paper money. On the functions, the system is mainly reflect the capital stock of information, the bank balance and inventory balance of the notes, also according to the information provided, according to the corresponding analysis diagram for decision-making reference. 

 

The effect of wisco financial business integration mode and experience 影響金融業務集成模式和經驗

Wisco current, which is based on production and marketing system, combined with the wave of financial software, the distance and money management software of financial business integration development model to promote the development of wisco has played a significant role, such as effectively reduce inventory, improve the efficiency of management, implement the lean and efficient, etc. But in summary the application effect in the process, the author found that the integration mode also exist multiple business and financial invoicing system operated independently, such as lag of financial management and control is not perfect place. #p#分頁標題#e#

 

Financial business integration development model makes wisco has completed the whole process from sales order to finished goods delivery for raw material, equipment, engineering and digital management, also greatly improve the core competitive capacity of wisco, every year bring considerable economic benefits for the enterprise. At the same time, the financial information to achieve the centralization, standardization of source collection of financial accounting data, and other functions, realizes the entire company producing FuPin level of inventory management, standard cost accounting elaboration to breed, all financial statements automatically generated by the system, largely ensures the uniqueness of the data, authenticity and timeliness, financial closing time is also reduced from the past 7 days to 3 days. 

 

These achievements mainly embodied in the following aspects: 

Especially between ChangJi, process in the middle of the inventory. After the overall production and marketing information system was put into operation, intermediate inventory reduction from daily average 26000 tons to 26000 tons, on average by 30%. 

 

Information system to improve the production and marketing of whole production operation efficiency, after precise calculation and the steel yield increase and fewer belt production, shrink the ordering cycle short contract, guarantee the contracts are enforced. Have been made by the original contract delivery date 45 days to 30 days now. Production cycle dropped an average about five days. 

 

Improve technology innovation ability, improve product quality. Quality management more standardized and effective, the realization of scientific, systematic and centralized management of contract review. Reduces the labor intensity of the new product development personnel, access to timely, accurate analysis of data. 

 

With the whole production system running gradually, some positions have begun to streamline or adjustment. For example, is responsible for the sales invoice to the settlement of people from the past in people far less about 15 people; Responsible for the company's production plan scheduling personnel also corresponding reduced more than 50%. 

 

Through the whole production and marketing system, financial personnel can get company sales revenue and money money collecting. The money collecting time shortened 3 days on average. 

In lower production costs, reduce inventory, shorten the raw material purchasing capital turnover, improve yield and personnel streamlining, etc., can create direct economic benefits for wisco a year more than 5000 ten thousand yuan of above. 

 

Through the above introduction to wisco existing financial business integration mode and effect analysis, the model of wisco enterprises to promote the efficiency of the improvement of the overall operation efficiency, effect is obvious, but from the long term it is also the development of the enterprise financial management and control functions lag, multiple business and financial invoicing system run independently. #p#分頁標題#e#

 

It should be said that in the practice of existing test, production and marketing information system is of wisco have significant results. In the steel market downturn period using relatively idle resources technical renovation, promote the informatization construction, to be prepared to fight when market - in 2010, wuhan general profit reached 7.1 billion, the production and marketing system at least 50 million more benefits. 

 

From the introduction and analysis can be seen in the production and marketing of wisco information system has the following advantages: 

Every industry has its own special process requirements, ERP software only combined with industry characteristics can truly meet the needs of the core of enterprise management, otherwise can only solve some issues such as finance, logistics, etc; Wisco ERP system main body design by internal personnel development, tailored for the whole system, the function will be more careful and efficient. 

 

Put all the information into the whole system can recognize and efficient operation of the system coding, not only regulated the existing professional and technical management, and business process integration, simplify the management, financial and business system run efficiently. 

 

By focusing on score keeping and distribution centralized query two application modes of charge to an account. Effectively reduces the enterprise group to eliminate physical distance difference concept in time, effective collect information quickly and realize monitoring of the branches. 

 

Implemented based on logistics, information flow as the core, with Shanghai as the theme of new works, greatly improve the efficiency of business and management, management control and efficiency improved, the contradiction of the business processing of automatically generated accounting information at the same time, make the business and financial organic link. 

 

Wisco the financial business integration mode as well as a lot of problems: 

 

From can learn wisco in the introduction of the current, which is based on production and marketing system, combining with the wave of financial software, the distance and money management software of financial business integration development pattern, for different subsidiary of wisco group, the machine is suitable for various financial processing software, such as the overall production and sales mainly in the financial system and running of wuhan iron and steel co. LTD., the subsidiary of wisco steel using the wave of financial software, financial company of wisco using money management system, other units still use financial software far away. Between each unit, each system run independently (or just locally connected), to ensure group finance greatly influence the consistency and accuracy of data processing. #p#分頁標題#e#

 

Because of wisco manufacturing execution system (CRM) level is not high, which makes the system under the mode of combination of production and efficiency, in some ways cannot be automated. On the financial information collection, clips level automatic collection of data is limited, for example, through the financial accounting function or cost accounting function module to process information, or need to send mixed interface program, or in different work center repeated by manual entry of the same information. Doing so not only a waste of time, and increases the chances of errors, and limits the flow of information. 

 

Due to the mode of financial management involves multiple subsidiary of wisco, various functional departments, and collection of data between multiple financial software, in the summary and analysis of financial data, inevitably lag, such as cost information summary, budget data issued, etc. 
 

As wisco financial business integration development model the core of production and marketing system, developed by the enterprise, the tailor, greatly satisfy the enterprise information management needs, but as a result of iron and steel industry, enterprise merger and reorganization, system change and continue to process optimization and product structure adjustment. Therefore, the enterprise information system should be constantly adjusted to adapt to this change. But for wide scope of production and marketing system involved, safeguard the reasons, such as complex information system to the mode of secondary development has brought the difficulty greatly, reduced to a certain extent, enterprise to adapt to the changing market conditions, the ability to resist risks. 

 

At the same time, the production and marketing system and the low correlation among other financial processing system also brings to the enterprise information management work a inconvenience. 

Business system must timely grasp the operating conditions, must dynamically reflect the operating results, and financial audit to the correctness of business data, need to check the data warehouse, business, etc. But the business and finance, the recognition time differences, business is not timely and financial synchronization, combined with the division of financial and business operation, objectively easy to cause financial and business. Such as the error found in business financial accounting, business system may have been carried over to the next month's daily operation, business systems cannot in the current changes and adjustments, is still used if financial accounting, because more will reflect the status of enterprise management and results of reduced speed and weaken its support for management decisions. 

 

Financial business integration pattern 金融業務集成模式

 

In view of the above for wisco the advantages and disadvantages of the integration of financial and business development mode analysis, the optimization of its financial business integration development model put forward the following Suggestions: #p#分頁標題#e#
 

We will further improve the basic automation projects, and gradually realize full automation of production process and business data, real-time processing of financial data. In the enterprise management level is introduced into system management tools and methods, improve the data interface between the various financial and business systems, in a timely manner will be used in the process of data processing for the management of enterprise management of financial data, strengthen the data sharing between systems, truly achieve "one input, data sharing, reduce financial work process" informatization goal. 

 

From the perspective of management to reevaluate the company's overall business process, supporting the company's future development strategy, establish corresponding overall information system architecture and development blueprint. In the enterprise business process design, not only should start from the economic business process, can make financial processes and coordination, but also from the financial and accounting management, control, and satisfy the information needs of the enterprise stakeholders perspective, in does not affect business activities on the basis of the adjustment of business process, enable it to fit with the financial and accounting process. 

 

Through the analysis of resource motivation, job motivation, to strengthen the management of the process comb business data transfer way, thus further optimizing the accounting business process and cooperate to realize the integration of accounting and business, improve the efficiency of management. 

 

Finance, is the interaction between business process improvement and promote each other. Deep understanding of this relationship, which is beneficial to improve the implementation of the deep and comprehensive financial and business integration. 

 

To strengthen cost accounting in the business system, can make the enterprise from its own reality, according to the adaptation and cautious, and simple, taxes and the consistency principle, choose appropriate cost valuation way, to carry on the dynamic reflect the business operation and results, the system timing in accordance with the requirements of the standard financial data processing for the financial elements of the business system and accountant proof standard data is passed to the financial system, automatic generation of proof of charge to an account, reduce duplication of work at the same time to ensure that business, consistency and timeliness of financial system. 

 

Financial personnel directly involved in the business system of accounting operations, to make financial supervision function of the business to further strengthen, from the original post-mortem to matter controls, improve the accuracy of the efficiency of the financial supervision and financial management, further strengthen the integration of system for management decision support. At the same time, in the case of perfect information system implementation of decision support system, improve the management level, to promote economic growth. #p#分頁標題#e#

 

Absorb domestic and foreign experiences and lessons from the large manufacturing enterprise informatization construction, and in accordance with the principle of "overall planning, step-by-step implementation", on the basis of the enterprise strategic planning for the integration of financial and business information system construction by long-term planning; Summary of the current financial business integration problems arising from the implementation process, further optimization and combing the financial and business data processing program; At the same time, actively explore can make production and marketing system with the other financial software better method of data sharing, the adaptability and flexibility of the integration of financial and business information system as one of the important topics at this stage to be solved of wisco. 

 

The large-scale manufacturing enterprises should be paid attention to in the process of the integration of financial and business problems 

Wisco the production and marketing as a whole system as the core, supplemented by financial business integration of the financial software development model brings greatly to wisco to promote the efficiency of management and indirect economic benefits, as a typical in the manufacturing of metallurgy enterprise, the integration of wisco development model to other large manufacturers across the country also combed the a real example. 

 

Comprehensive above, this paper summarizes our country large-scale manufacturing enterprises that should be paid attention to in the process of its financial business integration problems are: 

Due to the large manufacturing enterprises industry scale, product wide span and complex production process, in the process of implement the integration of financial and business more difficult than any other industry, but also an integration system put forward higher requirements. In addition, large enterprise is in constant merger and reorganization, restructuring, process optimization and product structure adjustment. 

 

Therefore, the construction of the integrated information system must consider the enterprise organization structure, industry characteristics and business chain structure characteristics, management cost burden, the core business contents, examination mode, the choice of accounting methods (manual, computer information) and efficiency requirements, personnel quality structure, pattern of form a complete set of matching, etc in the development of long-term stability and companies to adapt to the change of the enterprise, and enterprise long-term strategic target. 

Wisco adheres to the principle of "overall planning, step-by-step implementation of" to build its financial business integration information system, and has made remarkable achievements. Based on integration of wisco's experiences and lessons, large-scale manufacturing enterprises in the construction of its financial business integration process should emphasize integrity, no longer sporadic. #p#分頁標題#e#

 

Overall refers to cover finance, cost, sales, supply, quality, production, material, warehouse, equipment, personnel, management of project and so on various aspects demand, to fully support the needs of enterprise information, really solve the problem of large-scale manufacturing enterprises. 
 

Financial accounting personnel should business into a line, understand the business process, and to popularize basic knowledge of financial and business personnel, to the financial management control points forward. Control the financial management and the integration of business processes, from the business planning, design to procurement, production, sales, etc. All stages to manage in real time, and timely feedback the information to the head of the business process, so that the necessary adjustment measures. 
 

Independent financial and other departments, not the organization, must and all departments together, use enterprise resource planning as a whole and summary and combined closely with the finance, the business process. 

 

Conclusion結論

Large manufacturing enterprise integrates financial business will become one of the essential tools of enterprise management, also is an unstoppable trend. In this paper, the manufacturing of the typical representative of wuhan iron and steel group company's financial business integration development model carried on the thorough exploration and analysis, and put forward the large-scale manufacturing enterprises in China should pay attention to the problems in the process of the integration of financial and business development, in order to help them achieve better financial obligations integration development play a role. 
 

In this paper, in the process of writing, refer to a large number of relevant materials and domestic and international famous management information system of professional knowledge, but due to the limitation of itself knowledge and field of vision, many opinions and Suggestions for unavoidable biased narrow, still need further improvement and perfection. 

As one of the forefront of enterprise management mode, the integration of financial and business due to a lack of mature enterprise itself and the external environment, has not been popular in the domestic large-scale manufacturing enterprises. But I believe, with the constant improvement of large manufacturing enterprise system, constantly improve the market economic system, as well as the academic circles and business continually explore and grope for realization, large-scale manufacturing enterprise financial business integration development model will gradually mature and perfect, become a magic weapon of efficient management. 

 

 

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