商务英语毕业论文范文

　　Changes had occurred to all management accounting at the five identified areas in the past 10 years. Budgeting had been reported as changed in 31 of the 35 firms. In particular the functionality of budgeting had greatly increased by moving to spreadsheets and then to integrated budget models with ERP systems and such management support systems as Hyperion. There were 28 responses out of a possible 35 that stated that operating statements had changed in the past 10 years. In particular, functionality had improved with computerisation, specifically ERP systems with their single chart of accounts and relational data warehouse. The operating statements had changed with more automation, real-time or next day production, with for example, more focus on KPIs.

　　Twenty-nine respondents said forecasting had changed in the past 10 years. Functionality improved by moving production to spreadsheets and then to ERP systems and management support systems such as Hyperion. Functionality also improved with performance measurement during the last ten years in 29 of the responding companies.

　　Performance measurement was extended because of a greater understanding of operations and because of computerisation, particularly ERP systems; performance measurement was more extensive and timelier. Moreover, this greater level of performance was accomplished without increases in staff.

　　Costing was the management accounting technique where the least changes occurred, with only 21 companies being cited for changes in the past 10 years. Computerisation had contributed to costing improvements such as improved modelling, ABC implementation, and more rigor and accuracy.

　　6. Conclusion

　　ERP systems and computerisation are changing the practices of capital budgeting and management accounting. Based on this sample of Australian companies, the impact is important but, probably, preliminary. Computerisation is affecting management accounting, but it is difficult to sort out the impact of each. ERP systems lead to highly standardised and highly computerised information. Without fundamentally changing them, ERP systems are allowing capital budgeting, budgeting, operating statements, forecasting, performance measurement, and costing to be more detailed, more accurate, and reported more quickly.