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集团及其子公司引入和实施ERP系统,一方面对集团业务的发展提供了巨大的机遇和挑战,另一方面这类新业务也给集团和各子公司的财务提出更高的会计核算要求。围绕ERP项目的费用归集和分配主要涉及到以下几个会计核算问题:该ERP项目在集团公司是否可以以无形资产方式归集?哪些费用可以归集到无形资产,哪些费用直接费用化?无形资产的分摊按什么要素分摊到各子公司?本文结合实际案例就这些问题提出了账务处理的探讨,为集团及其子公司财务人员的账务处理提供借鉴。
The introduction and implementation of the ERP system by the Group and its subsidiaries provided huge opportunities and challenges for the development of the Group’s business. On the other hand, these new businesses also put higher financial requirements on the financial affairs of the Group and its subsidiaries. The collection and distribution of costs around ERP projects mainly involve the following accounting issues: Can ERP projects be grouped together as intangible assets in group companies? Which costs can be collected into intangible assets and which costs are directly expensed? Invisible Assets apportioned according to what elements are apportioned to the subsidiaries? This article puts forward the discussion of accounting treatment on these issues with actual cases, and provides reference for the accounting treatment of the financial staff of the Group and its subsidiaries.