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1、帐与总分类帐的协调一致.17 5.2.4 数据输入的工具.17 5.2.5 附加的检验功能.17 5.2.6 多种货币的处理能力.18 5.2.7 未清项管理.18 5.3 结算.18 5.3.1 在会计年度内的结算.18 5.3.2 年终结算.18 5.3.3 结算报表.19 6 财务财务会会计计信息系信息系统统 .21 7 特特别别用途的分用途的分类帐类帐 .22 7.1 对象.22 7.1.1 分析.22 7.2 帐户分配条件与总计格式.22 7.2.1 帐户分配.22 7.3 货币与数量.22 7.3.1 汇率.22 7.3.2 数量.23 7.4 灵活定义的会计期间.23 7.4.1

2、 记帐期间.23 7.5 集成性.23 7.5.1 概况.23 7.5.2 主数据.23 7.5.3 来自其他 SAP R/3 应用模块的数据更新.24 7.5.4 直接输入数据.24 7.5.5 从非 SAP 的系统来的数据.24 7.5.6 与其他 SAP 模块的协调一致.24 7.6 分配.25 7.6.1 概述.25 7.6.2 分配与分摊功能.25 7.7 计划.26 7.7.1 概述.26 7.7.2 计划参数.26 7.7.3 计划分摊功能.26 7.7.4 计划值.27 7.8 报表.27 7.8.1 概述 27 7.8.2 报表定义.28 7.8.3 可变的输出媒介.28 7

3、.8.4 交互式报表.28 8 财财会日会日历历 .29 9 应应收收帐帐款会款会计计核算核算 .30 9.1 客户主记录.30 9.1.1 主主记录记录的重要性的重要性.30 9.1.2 结结构构.LON-P-90000-090-98-50-01v1.ppt Roland Berger & Partners Ltd. International Management Consultants Barcelona Beijing Berlin Brussels Bucharest Budapest Buenos Aires Delhi Dsseldorf Frankfurt Hamburg He

4、lsinki Hong Kong Kiev Kuala Lumpur Lisbon London Madrid Milan Moscow Munich New York Paris Prague Riga Rome So Paulo Shanghai Stockholm Stuttgart Tel Aviv Tokyo Vienna Zurich Successful Organisational Change Roland Berger & Partners Ltd London, October 1998 - 2 - LON-P-90000-090-98-50-01v1.ppt The t

5、ime for change has arrived All organisations reach a point where new ways of doing business demand organisational change What worked in the past. Historical Orgnanis- ation Historical Business system CEO does not meet the needs of the future New Business system CEO - 3 - LON-P-90000-090-98-50-01v1.p

6、pt Contents A.There are four possible generic organisational structures B. A process-based organisation typically provides the best basis for success in todays competitive marketplace C. The realignment of the organisation must be planned carefully: four factors provide the key for success - 4 - LON

7、-P-90000-090-98-50-01v1.ppt A. There are four possible generic organisational structures - 5 - LON-P-90000-090-98-50-01v1.ppt The functional organisation is ideal for smaller, stable organisations that require routine tasks to ensure efficiency and quality The functional organisationAdvantages/disad

8、vantages Promotes skills specialisation Minimise duplication of resources/work Provides career development path for functional specialists Facilitates top-down communication Encourages communication/learning within functions Tendency to development of routine tasks Limited perspective of middle mana

9、gers, resulting in unsuitability for top management Reduced communication/co-operation between departments Obscures accountability for overall results of firm Example + + + + + - - - - CEO Sales Manufac- turing LogisticsMarketingFinance - 6 - LON-P-90000-090-98-50-01v1.ppt The divisional organisatio

10、n is suitable for larger firms, wishing to promote product specialisation The divisional organisationAdvantages/disadvantages + + + - - - - CEO Product AProduct BProduct C Allows accountability Promotes diversification of skills and training Heightens departmental cohesion, forward towards customers

11、 Duplication of skills and resources Reduces communication between functional specialists Promotes departmental objectives, rather than firms objectives Tendency to create functional form within each division/additional hierarchies - 7 - LON-P-90000-090-98-50-01v1.ppt The matrix organisation gives a

12、 dual focus on products and functions, but requires extraordinary team skills at all levels in order to avoid lowering performance The matrix organisationAdvantages/disadvantages Makes functional knowledge available to all divisions Flexibility of resources Forces communication between managers Requ

13、ires major cultural change Increases role ambiguity and stress by giving people two managers with potentially inconsistent demands Rewards political skills + + + - - - Sales Manufac- turing LogisticsMarketingFinance Product A Product B Product C Example CEO - 8 - LON-P-90000-090-98-50-01v1.ppt The h

14、orizontal, or process-based organisation is ideal for larger customer- oriented firms that face uncertain and changing environments The horizontal organisationAdvantages/disadvantages Focuses resources on customer satisfaction Improves speed and efficiency Reduces overhead costs Reduces boundaries,

15、enhances employee investment Requires change in command-and-control mindsets Duplicates resources Requires new management skills and techniques Threat to middle managers who lose power + + + - - - + Leadership team Process team 1 Process team 2 Process team 3 Support team Example - - 9 - LON-P-90000

16、-090-98-50-01v1.ppt B. A process-based organisation typically provides the best basis for succces in todays competitive marketplace - 10 - LON-P-90000-090-98-50-01v1.ppt Future success requires a transition from a traditional organisation, to multi- functional teams centred around the business proce

17、ss Example Most organisations begin with a typical functional hierarchy A matrix structure serves as an intermediate step in the change process Finally, the transition to a fully team- based structure can be completed Example Example CEO Sales Manufac- turing LogisticsMarketingFinance CEO Sales Manu

18、fac- turing LogisticsMarketingFinance Team 1 Team 2 Team 3 Leadership team Team 1 Team 2 Team 3 Support team Manager - 11 - LON-P-90000-090-98-50-01v1.ppt European retailer example: At headquarters, the store formats are reflected in a matrix structure of store format Business Managers and Category

19、Managers Organisational structure of central headquarters Executive Director Commercial Director Category Manager Purchasing Manager Business Manager Top-up store Business Manager Supermarket Business Manager Superstore Business Manager Megastore Business Manager Discount store Category Manager Cate

20、gory Manager - 12 - LON-P-90000-090-98-50-01v1.ppt National airline example : Privatisation required a coordinated focus on the requirements of the market Ground Handling Network Management MarketingFinancePurchasingInformation systems CrewEngineeringHuman resources Manager, Flight Production Proces

21、s Manager, Passenger Handling Process CEO - 13 - LON-P-90000-090-98-50-01v1.ppt Legal publisher example: The advent of CD-Rom technology changed the way in which lawyers search for information, and required a change from paper to electronic publishing LEADERSHIP TEAM Human resources, information sys

22、tems, finance, sales, production, Editorial PUBLICATION TEAM Information systems, Finance, Production Development, Editorial CUSTOMER RELATIONSHIP TEAM Information systems, Finance, Production, Sales TEMPOARY TASK FORCES CD-ROM Development Customer loyalty development - 14 - LON-P-90000-090-98-50-01

23、v1.ppt The realignment of the organisation typically has six characteristics Functional departments Simple tasks Control Reward activities Hierarchical Storekeepers Process teams Multidimensional work Empowerment Reward results Delayered Leaders - 15 - LON-P-90000-090-98-50-01v1.ppt Cross-functional

24、 teams aligned with the business processes are focused on the customer relationship Process teams Multidimensional work Empowerment Reward results Delayered Leaders Team Leader Finance expertise Information technology expertise Marketing expertise Analytical support Customer service Focus on custome

25、r - 16 - LON-P-90000-090-98-50-01v1.ppt Traditional task-based work allocation is replaced by goal-oriented team work Process teams Multidimensional work Empowerment Reward results Delayered Leaders Reduction in overall number of tasks Cross training New work processes Focus on business plan - 17 - LON-P-90000-090-98-50-01v1.ppt T

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