【正文】 owever, 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. 標題： 會計信息系統所需的問題 資料來源： Integrated Manufacturing Systems 作者： Ram S. Sriram 近年來，跨國組織有了顯著改變，通過改變自己的市場因素和全球層面的競爭壓力，企業(yè)已表現出更大的靈活 ，自動操作組織 利益所帶來的挑戰(zhàn)，制 定策略。因為 相信，轉換到柔性自動化等靈活制造系統（ FMS）， 計算機集成 制造（ CIM）和計算機輔助設計（ CAD），會帶來生產力的提高，客戶滿意度和較大的市場 分享。 從某種程度上說，這樣的聲明是支持的事實。 然而， 疑惑 采用 FMS柔性自動化是不是沒有問題。 幾篇文章指出，在目前的技術環(huán)境下傳統成本測量的局限性 ， 柔性制造系統在簡要解釋，本文旨在探討如何創(chuàng)造新的柔性制造系統的信息需求，以及如何在一個組織的會計信息系統能夠滿足這些需求，并幫助一些在新的制造環(huán)境管理有效運作。柔性自動化涉及在不同程度，通過電腦化，如工業(yè)機器人，數控機床 ，加工中心和分組（管委會）由中央計算機控制的計算機控制系統的制造工作。 柔性制造系統的基本組成部分是數控機床加工。由計算機控制和直接刀具運動切割速度，零部件和庫存運動，軟件的說明，以及許多其他操作，通常由操作員控制在傳統的制造業(yè)務。所以 最小的材料和工作手冊的處理是 必須的，同時， 計算機收集處理 時間等項目的數據，數量生產和庫存使用單位，即規(guī)劃是有用，調度和監(jiān)控生產。 該公司現有的電力，電子和機械系統的運作 ， 與傳統的作業(yè)車間，車間作業(yè)的柔性制造系統需要更少的運營商。 新的信息需求 在美國，柔性自動化，如柔性制造系統，取得了重要，因為它允許企業(yè)提高效率和質量的雙重目標。通過適當的規(guī)劃，柔性制造系統可以幫助企業(yè)降低庫存水平，節(jié)省空間，保險和存儲成本。然而，柔性制造系統并不能保證自動成功。 需要重組的信息系統有兩個重要原因。但是，柔性制造系統的直接和間接的好處，如降低庫存成本，降低產品成本和產品質量，客戶 滿意度和競爭力的改善，只產生過很長一段時間。第二，在傳統的機構，金融和會計測量是面向更傾向于短期外債的財務報告。因此，信息系統必須制定新的標準來衡量和報告的長期戰(zhàn)略績效的組織。這是因為，在大多數組織中，會計信息系統的措施和報告短期有形的成本和效益，易于量化的資料。這些 計量問題更加嚴重，因為增加了柔性制造系統自動化，改變了工廠布局水平高的程度。反過來，間接成本和資金成本的增加而增加的開銷，由于自動化設備，工程和設計成本，重組工 廠 平臺，間接的 勞動力成本的增加，由于維修費，對監(jiān)督，軟件 /系統開發(fā)成本費用，和成本培訓熟練的員工隊伍。這些 變化使傳統的間接成本分配基 礎（如直接勞動）不太適合，需要新的分配基地（如 機器工時） 。 Manual Accounting Versus Computerized Accounting Proceedings of International Conference on Accounting Education Reform and Development Conference — James As many professional accountants and auditors state accounting is a language of business which is accepted in all developed and developing countries. Every pany applies accounting because it is generally accepted that panies have to reveal certain financial and management in