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1、w毕业设计（论文） 外文文献及翻译文献题目 Accounting information system issues of FMS 会计信息系统所需的问题 Manual Accounting Versus Computerized Accounting 手工会计与电算化会计专 业 财务管理班 级 （一）班学 生指导教师 高科学院 2012 年 w Title: Accounting information system issues of FMS Material Source: Integrated Manufacturing Systems Author: Ram S. Sriram In
2、 recent years multinational organizations have been significantly changing theirmanufacturing strategies.Because of the challenges posed by changing market factors andglobal-level competitive pressures organizations have been showing greater interest inflexible automation.Organizations believe that
3、switching to flexible automation such asflexible manufacturing systems FMS computerintegrated manufacturing CIMandcomputer-aided design CAD will bring greater benefits in the form of improvedproductivity customer satisfaction and larger market share.As Jack Meredith1 states “hightechnology combined
4、with robots computers and automated machinery seems to finallyallow the long-hoped-for production wonders of virtually individual product customizationimmediate response to demand high quality and outstanding performanceall at minimalcost”. To some extent statements like this are supported by facts.
5、 For example Ingersollengineers report that firms implementing FMS on an averageenjoy a 40 per cent reductionin production time a 30 percent reduction in production workers and a 12 per cent reductionin cost per piece in addition to an increase of 30 percent in machine utilization2. However adopting
6、 flexible automation like FMS is not without problems. Often FMScreates new information needs and demands a modified approach to collectinginformation.These modified approaches often conflict with existing management practices.An example of this would be accounting practices. Several articles point
7、out the limitationsof traditional cost measurements in the current technological environment. After brieflyexplaining FMS this article examines how FMS creates new information needs within anorganization and how the accounting information system can address some of these needsand help management fun
8、ction effectively in the new manufacturing environment. Flexible automation Flexible manufacturing automation can be implemented both in process-type andassembly-type manufacturing industries. Flexible automation involves in varyingdegreescomputerizing the manufacturing operation through computer-co
9、ntrol systems suchas industrial robotsnumerical control machines and grouped machine centresMCcontrolled by a central computer. Process automation is more common in chemical and otherprocessing industries while assembly automation is more common in automobile and otherjob shops.The extent of flexibl
10、e automation may vary from a few numerical control machines wto automating the entire assembly line. The basic component of FMS is numerically controlled machine tooling. The machinetools are run and controlled by a computer. The software instructions from the computercontrol and direct tool movemen
11、t cutting speed movement of parts and inventory and manyother operations normally controlled by an operator in a traditional manufacturing operation.The software conveys instructions to different machines following a predeterminedscheduling sequence.Therefore minimal manual handling of materials and
12、 jobs isrequired.Also the computer collects data on items such as process time number of unitsproduced and inventory usage that is useful for planning scheduling and monitoringproduction. The programmable nature of FMS enhances the operations of the firms existingelectricalelectronic and mechanical
13、systems by combining several operations and byreducing time and human error3. Unlike a traditional job shop an FMS job shop requiresfewer operators. The operating staff consists mainly of load/unload operators tool setters andset-up operators. Other supporting staff include computer operators progra
14、mmers systemanalysts and maintenance technicians. New information needs In the USA flexible automation like FMS gained importance because it allowedorganizations to achieve the twin objectives of efficiency and quality. FMS providesorganizations with the ability to introduce new product lines at a r
15、easonable cost a widerproduct range improve product quality with no rejects or defects and control inefficiencies in production see Table I for a profile of FMS.With proper planning FMS organizations canreduce inventory levels and save space insurance and storage costs. At the same time theycan impr
16、ove quality because of faster feedback loops and improved overview of products andprocesses5.However FMS does not ensure automatic success. Success results only whenthe organization makes suitable changes in its organizational set-up particularly itsinformation system. The need to reorganize the inf
17、ormation system is important for two reasons. First themonetary investment in FMS is significant. However the direct and indirect benefits of FMSlike reduced inventory cost reduced product cost and improvements in product qualitycustomer satisfaction and competitiveness accrue only over a long time.
18、 Becauseachievement of these benefits is important to the goals of an organization the informationsystem should monitor and report on these benefits. Second in traditional organizationsfinancial and accounting measurements are geared more towards short-term external financialreporting. However FMS d
19、emands a long-term and strategic orientation of informationreporting. Therefore the information system must develop new criteria to measure and report won the long-term strategic performance of the organization. Changing the accounting and financial reporting systems Accounting is one of the importa
20、nt information subsystemswhere the impact of FMS isgreatest. This is because in most organizations the accounting information system measuresand reports short-term information on tangible costs and benefits that are easy to quantify.Traditional accounting practices are often ill-suited to measuring
21、the intangible and long-termbenefits of FMS which are subject to a high degree of uncertainty and variability.Thesemeasurement issues are exacerbated because FMS increases the level of automation andchanges the factory layout. Impact of increased automation The increase in the level of automation sh
22、ifts production expenses from direct to indirectand capital costs. In turn the increase in indirect and capital costs increases overhead costsowing to costs of automated equipmentengineering and design and restructuring the factoryfloor.Indirect labour costs increase owing to maintenance expensesexp
23、enses towardssupervision software/system development costs and cost of training a skilled workforce. Onthe other hand direct labour costs decrease because of fewer machine operators and reducedmachine set-up time.The shifts in the cost mix make the traditional overhead cost-allocationbases e.g. dire
24、ct labour less suitable and require new allocation bases e.g. machinehours6. Because of the increased importance given to product development and designactivities along with production activities FMS organizations are reconsidering theirtraditional cost measures and are experimenting with new cost a
25、nalyses and controltechniques such as transformation cost activitybased costing and target costing. w 标题：会计信息系统所需的问题 资料来源：Integrated Manufacturing Systems 作者：Ram S. Sriram 近年来，跨国组织有了显着改变，通过改变自己的市场因素和全球层面的竞争压力，企业已表现出更大的灵活，自动操作组织利益所带来的挑战，制定策略。因为相信，转换到柔性自动化等灵 ，计算机集成制造（CIM）和计算机辅助设计（CAD）活制造系统（FMS） ，会带来生产
26、力的提高，客户满意度和较大的市场分享。由于杰克梅勒迪斯国家高科技形成更大的利益，与机器人，计算机和自动化机械相结合，似乎终于让久违的生产产生奇迹，几乎个别产品定制，立即回应需求，高品质，出色的表现，都在最低的成本。从某种程度上说，这样的声明是支持的事实。例如，英格索兰公司的工程师报告说，平均柔性制造系统实施，除了享受40每人生产时间减少百分之二十，在生产工人减少百分之三十，并在每件每降低成本的百分之十二，增加了在机器利用率百分之三十。 然而，疑惑采用FMS柔性自动化是不是没有问题。通常柔性制造系统创造了新的信息需求，并要求修改的方法收集信息，这些改性方法往往与现行管理办法相冲突，这方面的一个例
27、子是会计惯例。几篇文章指出，在目前的技术环境下传统成本测量的局限性，柔性制造系统在简要解释，本文旨在探讨如何创造新的柔性制造系统的信息需求，以及如何在一个组织的会计信息系统能够满足这些需求，并帮助一些在新的制造环境管理有效运作。 柔性自动化 柔性制造自动化可以实现流程型和组合型制造业两者。柔性自动化涉及在不同程度，通过电脑化，如工业机器人，数控机床，加工中心和分组（管委会）由中央计算机控制的计算机控制系统的制造工作。流程自动化是化工等产业的共同而加工装配自动化，更在汽车和其他工作的柔性自动化商城，这些程度可能从几数控机床的自动化装配倒整个普遍的生产线。 柔性制造系统的基本组成部分是数控机床加工
28、。机床运行，并由计算机控制。由计算机控制和直接刀具运动切割速度，零部件和库存运动，软件的说明，以及许多其他操作，通常由操作员控制在传统的制造业务。该软件的指示传达给不同的机器下面的一个预定的调度顺序。所以最小的材料和工作手册的处理是必须的，同时，计算机收集处理时间等项目的数据，数量生产和库存使用单位，即规划是有用，调度和监控生产。该柔性制造系统的可编程特性增强了结合多种经营和减少时间和人为错误。该公司现有的电力，电子和机械系统的运作，与传统的作业车间，车间作业的柔性制造系统需要更少的运营商。操作人员组成卸载经营者，制定者和工具设置的运营商为主的负荷，其他辅助人员，包括电脑操作员，程序员，系统分
29、析师和维修技术人员。 新的信息需求 在美国，柔性自动化，如柔性制造系统，取得了重要，因为它允许企业提高效率和质量的双重目标。柔性制造系统提供的能力，引进新产品线（在合理的成本），更广泛的产品种类，提高产品质量的组织，没有拒绝或缺陷和控制效率低下生产（参阅表一的FMS专页）。通过适当的规划，柔 w性制造系统可以帮助企业降低库存水平，节省空间，保险和存储成本。在同一时间，因为他们可以更快地提高反馈回路和产品改进和工艺概述的。然而，柔性制造系统并不能保证自动成功。成功的结果只能使当组织在其组织设置，尤其适合其信息系统的变化。 需要重组的信息系统有两个重要原因。首先，在柔性制造系统的货币投资是很大的。
30、但是，柔性制造系统的直接和间接的好处，如降低库存成本，降低产品成本和产品质量，客户满意度和竞争力的改善，只产生过很长一段时间。由于这些收益的实现是重要的一个组织的目标，信息系统应监测和报告这些好处。第二，在传统的机构，金融和会计测量是面向更倾向于短期外债的财务报告。但是，柔性制造系统的信息报告要求长期战略方向。因此，信息系统必须制定新的标准来衡量和报告的长期战略绩效的组织。 变更会计和财务报告系统 会计是一种重要的信息之一子系统，那些地方的柔性制造系统的影响是最大的。这是因为，在大多数组织中，会计信息系统的措施和报告短期有形的成本和效益，易于量化的资料。传统的会计做法往往不适合测量柔性制造系统
31、的无形资产和长期利益，而受到的不确定性和可变性。这些计量问题更加严重，因为增加了柔性制造系统自动化，改变了工厂布局水平高的程度。 提高自动化的影响 在自动化水平的提高转变，由直接向间接生产费用和资金成本。反过来，间接成本和资金成本的增加而增加的开销，由于自动化设备，工程和设计成本，重组工厂平台，间接的劳动力成本的增加，由于维修费，对监督，软件/系统开发成本费用，和成本培训熟练的员工队伍。另一方面，直接劳动力成本降低，因为较少的机器操作，减少机器设置在成本结构时间。这些变化使传统的间接成本分配基础（如直接劳动）不太适合，需要新的分配基地（如机器工时）。由于考虑到产品开发和设计活动，随着生产活动的
32、重要性日益增大，柔性制造系统组织正在重新考虑其传统的成本措施，并与新的成本分析和成本控制，如转换技术试验，活动基础，成本核算和目标成本法。 wManual Accounting Versus Computerized AccountingProceedings of International Conference on Accounting Education Reform andDevelopment Conference James As many professional accountants and auditors state - accounting is alanguage
33、of business which is accepted in all developed and developing countries.Every company applies accounting because it is generally accepted that companieshave to reveal certain financial and management information to the governmentand public users and of course because accounting is indispensable tool
34、 inbusiness decision-making process. With the development of informationtechnologies there were developed many computer products software that makeaccounting as easy as ABC for those who uses them. From this point accountingcan be divided into two basic categories:those which apply manual accounting
35、and those which prefer computerized accounting systems. This paper is targetsthe main features of manual and computerized accounting their benefits andshortcomings and their comparison. From the accounting theory it is known that accounting cycle includes thefollowing steps: journalizing the transac
36、tions posting them to ledger accountspreparing trial balance making adjustment entries preparing adjusted toend-of-period trial balance preparing financial statements and appropriatedisclosures journalizing and posting the closing entries and preparingafter-closing trial balance at last. From the fi
37、rst look it is not very difficultand it is so indeed but when there are thousands or millions of transactionsthe situation dramatically changes. Lots of transactions that must be processedin the accounting cycle make this process routine and even a little mistake orinaccuracy can cause all the cycle
38、 from the very beginning in order to find andcorrect the mistake. So as to shed some light on the matter lets examineaccounting cycle more thoroughly. Every transaction event that change thefinancial resources or obligations of the company must be recognized wclassified and documented in addition th
39、ere must be corresponding accountsidentified and changed. The transactions are recorded in appropriate journalsgeneral journal sales journal etc with transaction data affected accountstitles debit and credit of each affected account and explanation specified inthe journal record. The above procedure
40、 is used for each transaction. All thejournal records must be posted to the ledger on a periodic basis daily or weeklywhich is a group of accounts put together and classified assets liabilitiesrevenue expenses and equity in other words general ledger summarizes allthe transactions within a period of
41、 time. In addition there is a subsidiaryledger can be used which is a more detailed source where individual itemscomprised inventory accounts payable and accounts receivable. General ledgercontains controlling accounts which summarize the content of subsidiary ledger.At the end of accounting period
42、with the help of general ledger there is a trialbalance calculated to make sure that debit and credit are in balance if theyare not equal it means that there is an error somewhere. Then there must beappropriate adjustments made like depreciation and income tax expensesadjusted records posted to the
43、ledger and adjusted trial balance calculated.After this there are financial statements should be prepared which includebalance sheet income statement statement of retained earnings and statementof cash flows. Then journal entries of temporary accounts are closed to permanentaccounts and posted to th
44、e ledger and at last after-closing trial balance canprepared. In order to stay on top companies have to analyze the performance of allorganizational cells starting from unskilled workers and operating personneland finishing with top managers and other key personnel and discover all thedeviations fro
45、m the plan their causes and finally companies management hasto take corresponding measures to avoid such deviations in the future. Theseprocedures are called internal controls and include the following five elements:control environment risk assessment monitoring information andcommunication which are assessed separately and put t.
