【正文】 生產(chǎn) 產(chǎn)生 奇跡，幾乎個別產(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。通常柔性制造系統(tǒng)創(chuàng)造了新的信息需求，并要求修改的方法收集 信息，這些 改性方法往往與現(xiàn)行管理辦法相沖突 ， 這方面的一個例子是會計慣例。流程自動化是化工等產(chǎn)業(yè)的共同而加工裝配自動化 ， 更在汽車和其他工作的柔性自動化商城，這些 程度可能從幾數(shù)控機床的自動化裝配 倒整個普遍的 生產(chǎn)線。 該軟件的指示傳達給不同的機器下面的一個預(yù)定的調(diào)度 順序。操作人員組成卸載經(jīng)營者，制定者和工具設(shè)置的運營商為主的負荷 ， 其他輔助人員，包括電腦操作員，程序員，系統(tǒng)分析師和維修技術(shù)人員。在同一時間，因為他們可以更快地提高反饋回路和產(chǎn)品改進和工藝概述的。首先，在柔性制造系統(tǒng)的貨幣投資是很大的。但是，柔性制造系統(tǒng)的信息報告要求長期戰(zhàn)略方向。傳統(tǒng)的會計做法往往不適合測量柔 性制造系統(tǒng)的無形資產(chǎn)和長期利益，而受到的不確定性和 可變性。另一方面，直接勞動力成本降低，因為較少的機器操作，減少機器設(shè)置在成本結(jié)構(gòu) 時間。 in addition there must be corresponding accounts identified and changed. The transactions are recorded in appropriate journals (general journal, sales journal etc) with transaction data, affected accounts? titles, debit and credit of each affected account and explanation specified in the journal record. The above procedure is used for each transaction. All the journal records must be posted to the ledger on a periodic basis (daily or weekly), which is a group of accounts put together and classified (assets, liabilities, revenue, expenses and equity) ? in other words general ledger summarizes all the transactions within a period of time. In addition there is a subsidiary ledger can be used, which is a more detailed source, where individual items prised (inventory, accounts payable and accounts receivable). General ledger contains controlling accounts which summarize the content of subsidiary ledger. At the end of accounting period with the help of general ledger there is a trial balance calculated to make sure that debit and credit are in balance (if they are not equal it means that there is an error somewhere). Then there must be appropriate adjustments made like depreciation and ine tax expenses, adjusted records posted to the ledger and adjusted trial balance calculated. After this there are financial statements should be prepared, which include balance sheet, ine statement, statement of retained earnings and statement of cash flows. Then journal entries of temporary accounts are closed to permanent accounts and posted to the ledger, and at last afterclosing trial balance can prepared. In order to stay on top panies have to analyze the performance of all anizational cells (starting from unskilled workers and operating personnel, and finishing with top managers and other key personnel) and discover all the deviations from the plan, their causes, and finally panies? management has to take corresponding measures to avoid such deviations in the future. These procedures are called internal controls and include the following five elements: control environment, risk assessment, monitoring, information and munication, which are assessed separately and put together a single rate of anization39。s performance and financial state。 s difficult to assess which accounting type is more fast and economic. If manual accounting requires qualified accountants to keep a record of business transactions, puterized requires accountants which can use specific software and thus they cost more. Computer software calculates faster but it does not know what you need until you can clearly explain what exactly you need. In addition good puterized accounting system can cost thousands and even millions dollars, depending on the plexity and the size of anization. Computerized accounting provides better internal control report system for any given period of time (puter can control thousands indicators simultaneously and create notifications to the appropriate departments or workers if some indicators do not correspond to the normal state), while manual control takes more time. Among the advantages of manual accounting there are: paratively cheap workforce and resources, reliability, independence from machines, skilled workers availability。而且當然，在業(yè)務(wù)上的決策過程中會計是不可缺少的工具。 根據(jù)會計理論，眾所周知的會計周期包括以下步驟：分錄交易過程中，分類 賬戶，準備試算表以調(diào)整作品，準備調(diào)整，以期末試算表，編制財務(wù)報表，并適當披露，結(jié)束后關(guān)閉試驗的平衡。 每一筆交易（改變了財政資源或義務(wù)的公司）必須承認 ， 分類以及證明；除此之外一定有符合識別而且改變的賬戶。所有的日記記錄必須定期（每天或每周）張貼到總分類賬，它是一組整理和分類（資產(chǎn)，負債，收入，費用和 所有者權(quán)益 ）的帳目 ， 或者換句話說總分類賬總結(jié)了在一段時間內(nèi)所有的交易。經(jīng)過這之后準備財務(wù)報表，其中包括資產(chǎn)負債表，利潤表及現(xiàn)金流量