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    Please use this identifier to cite or link to this item: http://ccur.lib.ccu.edu.tw/handle/A095B0000Q/647


    Title: 電子商務O2O模式銷售及收款循環之研究;The Study on Sales and Cash Receipts Cycle of Online-to-Offline(O2O) Model of E-Commerce
    Authors: 歐士綸;OU, SHIH-LUN
    Contributors: 會計與資訊科技學系碩士在職專班
    Keywords: 銷售及收款循環;流程再造;REA;電子商務;BPR;REA;E-commerce;Sales and cash receipts cycle
    Date: 2016
    Issue Date: 2019-07-17
    Publisher: 會計與資訊科技學系碩士在職專班
    Abstract: 隨著網際網路的運用在日常生活不斷普及成長迅速,電子商務已經融入人們的日常生活中,網上購物、電子繳費等眾多電子交易方式也為人們創造了便利及高效的生活方式,不分男女老少都開始使用電子商務網站來交換各種資訊,並進行商業交易。 從整體發展趨向來看,電商已然成為全球性各企業主要的發展潮流。電商的存在和發展,主要是以網路技術不斷的改革及創新為前提。電商系統的建置、運行及維護,都離不開資訊技術的支援。在此同時,我們也要考慮到其它協力單位的支援,資訊技術加上人力技術資源,經過整合後,目的是可以創造另一種新型態的商業模式。 本研究運用訪談方式,了解傳統製造業的銷售及收款循環的流程,接下來運用REA設計新型態的銷售流程,透過流程再造的內部控制觀念來進行平台的建置,使整個銷售流程能夠順暢並符合內部控制之規章。
    The study of Internet is becoming more popular and related application is growing rapidly. E-commerce has been integrated into people's daily lives, e.g. online shopping, e-payment and other electronic trading which bring people a more convenient and efficient lifestyle. As a whole, e-commerce has become a main trend for all the enterprises in global. The existence and development of e-commerce, mainly is basing on the continuously technology evolution and innovation. The buildup, operation as well as the maintenance of e-commerce system is inseparable from information technology support. In the meantime, we have to take into account that the other support from third-party like the information technology with Human Resources Technology and after integration, it aims to create another new type of business model.In this study, we learn the transaction and accounts receivable process of traditional manufacturing industry which followed by the use of REA to establishment the new model of Sales and Cash Receipts Cycle. Through the process reengineering of internal control concept to build the platform, such that the entire transaction process will go smoothly to comply with the regulations of internal control.
    Appears in Collections:[會計與資訊科技研究所] 學位論文

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