外文翻譯--會計信息系統(tǒng)所需的問題(已修改)
2024-12-20 04:21 本頁面
【正文】 畢業(yè)設(shè) 計（ 論 文） 外文文獻及翻譯 文獻題目 Accounting information system issues of FMS 會計信息系統(tǒng)所需的問題 Manual Accounting Versus Computerized Accounting 手工會計與電算化會計 專 業(yè) 財務(wù)管理 班 級 （一）班 學(xué) 生 沙振宇 指導(dǎo)教師 李 鵬 高科學(xué)院 2021 年 Title: Accounting information system issues of FMS Material Source: Integrated Manufacturing Systems Author: Ram S. Sriram In recent years, multinational anizations have been significantly changing their manufacturing of the challenges posed by changing market factors and globallevel petitive pressures, anizations have been showing greater interest in flexible believe that switching to flexible automation such as flexible manufacturing systems (FMS), puterintegrated manufacturing (CIM),and puteraided design (CAD) will bring greater benefits in the form of improved productivity, customer satisfaction, and larger market Jack Meredith[1] states “high technology, bined with robots, puters, and automated machinery, seems to finally allow the longhopedfor production wonders of virtually individual product customization, immediate response to demand, high quality, and outstanding performance,all at minimal cost”. To some extent, statements like this are supported by facts. For example, Ingersoll engineers report that firms implementing FMS, on an average,enjoy a 40 per cent reduction in production time, a 30 percent reduction in production workers, and a 12 per cent reduction in cost per piece, in addition to an increase of 30 percent in machine utilization[2]. However, adopting flexible automation like FMS is not without problems. Often FMS creates new information needs and demands a modified approach to collecting modified approaches often conflict with existing management practices. An example of this would be accounting practices. Several articles point out the limitations of traditional cost measurements in the current technological environment. After briefly explaining FMS, this article examines how FMS creates new information needs within an anization and how the accounting information system can address some of these needs and help management function effectively in the new manufacturing environment. Flexible automation Flexible manufacturing automation can be implemented both in processtype and assemblytype manufacturing industries. Flexible automation involves, in varying degrees,puterizing the manufacturing operation through putercontrol systems such as industrial robots,numerical control machines, and grouped machine centres(MC) controlled by a central puter. Process automation is more mon in chemical and other processing industries while assembly automation is more mon in automobile and other job extent of flexible automation may vary from a few numerical control machines to automating the entire assembly line. The basic ponent of FMS is numerically controlled machine tooling. The machine tools are run and controlled by a puter. The software instructions from the puter control and direct tool movement, cutting speed, movement of parts and inventory, and many other operations normally controlled by an operator in a traditional manufacturing operation. The software conveys instructions to different machines following a predetermined scheduling minimal manual handling of materials and jobs is , the puter collects data on items such as process time, number of units produced and inventory usage, that is useful for planning, scheduling, and monitoring production. The programmable nature of FMS enhances the operations of the firm’s existing electrical,electronic and mechanical systems by bining several operations and by reducing time and human error[3]. Unlike a traditional job shop, an FMS job shop requires fewer operators.
研究報告相關(guān)推薦
鄂ICP備17016276號-1