会计制度变化造成的难题 [2]
论文作者:英语论文论文属性:作业 Assignment登出时间:2015-06-18编辑:Karlie点击率:4050
论文字数:1187论文编号:org201506071548499692语种:英语 English地区:美国价格:免费论文
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摘要:此论文以年金科技集团为例,选取了年金科技集团的一个部门面临的财务会计问题,以及年金科技集团对此的解决方案,来分析企业遇到会计问题时应该如何处理应对。
or accounts, account maintenance would not be needed for administration systems, and accounting would be streamlined and accurate for financial reporting. While the Annuities IT solution would provide the same advantages and meet the same financial reporting requirements, the biggest risk was not utilizing the centralized repository for accounts. After renegotiating the cost, eventually our annuity business partners elected to join the rest of the enterprise and utilize the life insurance solution.
Once the life insurance solution was elected as the alternative to solve the accounting dilemma, an action plan was developed for implementing the solution. The action plan involved the basic steps that are used for implementing technical solutions. The steps were programming, testing, delivery of software to the users, and training the users on the new software.
Six months after the implementation of the life insurance accounting solution, the decision to utilize this system has been deemed a success. Daily MIS reports and weekly status meetings are used to as evaluation tools to monitor the success of the implementation. The daily MIS reports indicate successful transmission and processing of accounting files in addition to accounting errors. The weekly status meetings serve as a communication tool in which action items are assigned for follow up and updates to problems are discussed. While these evaluation tools are indications of a successful implementation, this project was also deemed successful mainly because perceptions were effectively managed throughout the project. McCall and Kaplan (1990) state that there are three types of outcomes that result from decisions: First, decisions form policies and strategies for the organization or the decision makers; second, decisions impacts the relationships of those involved or excluded from the decision process; and third, the success or failure of the implementation of the decision becomes a part of the decision maker’s track record.
Since the annuity business unit has elected to utilize the life insurance accounting solution, this has now set a precedent for the entire enterprise. The life insurance accounting solution is the first accounting system that has been used by both life and annuities business unit. Now that the annuity business unit is on board, undoubtedly this will be used to push for electing this system as a corporate initiative. Most likely, this accounting solution will become a corporate mandate and all business units will be expected to utilize this system. While a corporate mandate does have its advantages, such as additional funding for enhancements, this system is not a cure all for all business units. Significant modifications were required to the annuity business systems to migrate to this solution, likewise it should be expected that other business units would incur the same costs.
Relationships between the annuity business and technical teams were strengthened during this accounting project. For problems that require simple action, often communication between the two groups does not exist which sometimes leads to bigger problems. However, because the accounting problem was much more complex and involved an outside business unit, communication was constant. The annuity business unit had to be a united front when meeting with the life insurance business unit. Additionally, since it was critic
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