电子商务环境中的会计

电子商务环境中的会计参考教材:刘曼路,凌春华著“电子商务中的财务与会计”,浙江大学出版社第一章绪论•电子商务概念和发展介绍•电子商务对会计和财务的影响电子商务概念•电子商务有广义和狭义之分。狭义的电子商务也称作电子交易(e一commerce），主要是指利用Web提供的通信手段在网上进行的交易。而广义的电子商务包括电子交易在内的利用Web进行的全部商业活动，如市场分析、客户联系、物资调配等等，亦称作电子商业(e-business。这些商务活动可以发生于公司内部、公司之间及公司与客户之间。从不同角度审视电子商务•从通讯角度看，电子商务是在Internet上传递信息、产品／服务或进行支付；•从服务的角度看，电子商务是一个工具，它能满足企业、消费者、管理者的愿望——在提高产品质量和加快产品用＆务交付的速度的同时降低服务的成本；•从在线的角度看，电子商务提供了通过Internet的销售信息、产品、服务；•从企业经营的微观角度看，电子商务是通过Internet支持企业的交易活动，即产品或服务的买卖；•从企业经营的宏观角度看，电子商务是基于Internet，支持企业经营的产、供、销、人事、财务等全部活动的自动化。IBM公司对电子商务的定义•电子商务是在Internet的广阔联系与传统信息技术系统的丰富资源相互结合的背景下，应运而生的一种在互联网上展开的相互关联的动态商务活动，电子商务有广义和狭义之分。电子商务的产生和发展InternetUsersinAsiaEstimatesinMillions012345678910199719981999200020012002AustraliaNewZealandKoreaPRChinaHongKongTaiwanSingaporeMalaysiaIndonesiaPhilippinesThailandVietnamIndia“PhysicalWorld”CreditCardPaymentSystemCheckforValidAccountandAvailableCreditConsumerMerchantMerchantAcquirerCreditCardIssuerAuthorizationRequestFinancialNetworkResponseInternetPayment:TheFoundationofInternetCommerceMerchantConsumerPaymentFinancialInstitutionTheInternetBrowserCreditCardPurchaseCardE-CashE-CheckInternetStorefrontInternetGatewayFinancialHostExistingFinancialNetworkvWALLETvPOSvGATESETCiO-jointeffortsofVISAandMastercardtodrveSETpaymentConsumerInternetExplorerNetscapeNavigatorvWALLETPaymentControlSecureDataVeriFonevPOSWebServerStorefront/CatalogOrderingReceiptMgmtPaymentTransactionMgmtInternetStorefrontMerchantBankvGATEInternetGatewayFirewallEnd-to-EndInternetCommerceSolutionCertificateAuthority-TrustedThirdPartyCertificationAuthorityUserAA•ApplyforCertificate•CAshouldbetrustedbyeverybodyRegistrationAuthority•ApprovesCertificateIssuance•GeneratesCertificate•SigntheCertifcateEXAMPLEofe-services-Afair,dynamicmatchingsystemSchoolsStudentsComputingParadigmsTime19601970198019902000PenetrationBatchComputing&TimesharingDistributedComputingNetworkedPersonalComputingCooperativeComputingMainframesMinisMicrosClients&ServersUtilityComputingAppliances&UtilitiesInternet&WWWTheBasicEconomicModelGovernmentsTransportationBanksManufacturersWholesalersRetailersConsumersCommunicationsB2Bvs.B2CE-CommerceConsumersGovernmentsTransportationBanksManufacturersWholesalersRetailersB2CE-CommerceB2BE-CommerceCommunicationsVariousViewsofB2BEC•B2BECissellingandbuyingbetweenbusinessesontheInternet•B2BECistolinkthebusinessintranetsviaextranets•B2BECisInternetEDI•B2BECistheautomationofsupplychainsE-CommerceBetweenBusiness(NITAReport)•Coordinationbetweenthepurchasingoperationsofacompanyanditssuppliers;•Thelogisticsplannersinacompanyandthetransportationcompanies;•Thesalesorganizationsandthewholesalersorretailersthatsellitsproducts;•Thecustomerserviceoperationsandthecompany’sfinalcustomersE-CommerceAdvantages•Reducedinventory/therightproductinstock•Lowercycletimes•Moreefficientandeffectivecustomerservice•Lowersalesandmarketingcosts•Newsalesopportunities电子商务与企业B2BE-CommerceCases(NITAReport)CiscoSystems•KeyfunctionsontheInternet70%Techsupport;40%Ordering;90%Softwareupdates•YearlysavingsusingnetworkedbusinessTechsupport($125M);Humanresources($8M);Softwaredistribution($180M);Marketingmaterials($50M)B2BE-CommerceCases(NITAReport)DellComputerCorporation•Onlinesalesandtrafficin4Qof1997–$3M+/day–120Ktechsupportqueries/wk–400,000visitors/wk–17%salesoutsideUSB2BE-CommerceCases(NITAReport)DellComputerCorporation•BenefitsoftheInternet–Additionalrevenuefromnewcustomers–Lowersales/Marketingcosts–Lowerservice/supportcosts–EnhancedcustomerrelationshipsB2BE-CommerceCases(NITAReport)Boeing•Sparepartsbusiness–11/1996,BoeingstarteditsPARTpage–Over50%ofitscustomersuseitforpartsorders•Technicaldrawings/support–BoeingOnLineDatadistributesengineeringdrawings,manuals,catalogs,andothertechinfoto7,500usersacrossitsairplanecustomersB2BE-CommerceCases(NITAReport)Boeing•BenefitstoBoeing’scustomers(AEuropeanairlineforinstance)–Increasedproductivity(4%boostinmaintenance)–Reducedcosts(reduce5-10%repairdelays)–Increasedrevenue($3Mrevenueincreasedueto1-2days/yearmoreflyingtimeperairplane)B2BE-CommerceCases(NITAReport)FederalExpress’NetworkingSystems•Delivers2.5mpacksdailyto211countries•FedExPowerShipinmid1980s(linktoFedEx)•FedExShipin1995(PCModemlinktoFedEx)•FedExInterNetShipinJuly1996(Internetlink)•FedExCOSMOS(FedEx’snetworksystem)B2BE-CommerceCases(NITAReport)FederalExpressOnlineServices•COSMOSallowscustomerstotrackFedExshipmentsinrealtime–directFedExshipment–ThirdpartyshipmentthroughFedEx•FedExoperateslogisticsofitscustomers–NationalSemiconductoroutsourceditsorderprocessingmanagementtoFedEx–HandlescustomerservicesforsomemanufacturersB2BE-CommerceCases(NITAReport)BenefitstoFederalExpress•InternethasincreasedFedEx’sbusiness–Helpingreachingouttomoreindividualcustomers–Morecompaniessellonlineandneedfastdelivery•Estimatedsavingof20,000employees•Loweroperatingcostsduetoonlinetracking•BettercustomerservicethroughrealtimeinformationserviceB2BE-CommerceCases(NITAReport)GeneralElectric’sProcurementProblem•Materialcostsincreased16%from1982to1992•GEproductpricesremainedflatandthentodecline•GEbegantoimpr