外文翻譯--會(huì)計(jì)信息系統(tǒng)所需的問(wèn)題-文庫(kù)吧
2024-11-14 04:21 本頁(yè)面
【正文】 The operating staff consists mainly of load/unload operators, tool setters and setup operators. Other supporting staff include puter operators, programmers, system analysts, and maintenance technicians. New information needs In the USA, flexible automation, like FMS, gained importance because it allowed anizations to achieve the twin objectives of efficiency and quality. FMS provides anizations with the ability to introduce new product lines (at a reasonable cost), a wider product 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 anizations can reduce inventory levels and save space, insurance and storage costs. At the same time, they can improve quality because of faster feedback loops and improved overview of products and processes[5].However, FMS does not ensure automatic success. Success results only when the anization makes suitable changes in its anizational setup, particularly its information system. The need to reanize the information system is important for two reasons. First, the moary investment in FMS is significant. However, the direct and indirect benefits of FMS, like reduced inventory cost, reduced product cost and improvements in product quality, customer satisfaction and petitiveness, accrue only over a long time. Because achievement of these benefits is important to the goals of an anization, the information system should monitor and report on these benefits. Second, in traditional anizations, financial and accounting measurements are geared more towards shortterm external financial reporting. However, FMS demands a longterm and strategic orientation of information reporting. Therefore, the information system must develop new criteria to measure and report on the longterm strategic performance of the anization. Changing the accounting and financial reporting systems Accounting is one of the important information subsystemswhere the impact of FMS is greatest. This is because, in most anizations, the accounting information system measures and reports shortterm information on tangible costs and benefits that are easy to quantify. Traditional accounting practices are often illsuited to measuring the intangible and longterm benefits of FMS, which are subject to a high degree of uncertainty and measurement issues are exacerbated because FMS increases the level of automation and changes the factory layout. Impact of increased automation The increase in the level of automation shifts production expenses from direct to indirect and capital costs. In turn, the increase in indirect and capital costs increases overhead costs, owing to costs of automated equipment,engineering and design, and restructuring the factory labour costs increase owing to maintenance expenses,expenses towards supervision, software/system development costs, and cost of training a skilled workforce. On the other hand, direct labour costs decrease because of fewer machine operators and reduced machine setup shifts in the cost mix make the traditional overhead costallocation bases (. direct labour) less suitable and require new allocation bases (. machine hours)[6]. Because of the increased importance given to product development and design activities along with production activities, FMS anizations are reconsidering their traditional cost measures and are experimenting with new cost analyses and control techniques such as transformation cost, activitybased costing, and target costing. 標(biāo)題： 會(huì)計(jì)信息系統(tǒng)所需的問(wèn)題 資料來(lái)源： Integrated Manufacturing Systems 作者： Ram S. Sriram 近年來(lái)，跨國(guó)組織有了顯著改變，通過(guò)改變自己的市場(chǎng)因素和全球?qū)用娴母?jìng)爭(zhēng)壓力，企業(yè)已表現(xiàn)出更大的靈活 ，自動(dòng)操作組織 利益所帶來(lái)的挑戰(zhàn)，制 定策略。因?yàn)?相信，轉(zhuǎn)換到柔性自動(dòng)化等靈活制造系統(tǒng)（ FMS）， 計(jì)算機(jī)集成 制造（ CIM）和計(jì)算機(jī)輔助設(shè)計(jì)（ CAD），會(huì)帶來(lái)生產(chǎn)力的提高，客戶滿意度和較大的市場(chǎng) 分享。由于 杰克梅 ． 勒迪斯國(guó)家高科技形成更大的利益，與機(jī)器人，計(jì)算機(jī)和自動(dòng)化機(jī)械相結(jié)合，似乎終于讓久違的生產(chǎn) 產(chǎn)生 奇跡，幾乎個(gè)別產(chǎn)品定制，立即回應(yīng)需求，高品質(zhì)，出色的表現(xiàn)，都在最低的成本。 從某種程度上說(shuō)，這樣的聲明是支持的事實(shí)。 例如，英格索蘭公司的工程師報(bào)告說(shuō)，平均柔性制造系統(tǒng)實(shí)施，除了享受 40每人生產(chǎn)時(shí)間減少百分之 二十 ，在生產(chǎn)工人減少百分之三十，并在每件每降低成本的百分之 十二 ，增加了在機(jī)器利用率百分之 三十 。 然而， 疑惑 采用 FMS柔性自動(dòng)化是不是沒(méi)
研究報(bào)告相關(guān)推薦
鄂ICP備17016276號(hào)-1