外文翻译手工会计与电算化会计(适用于毕业论文外文翻译+中英文

W毕业设计（论文）外文文献及翻译文献题目ACCOUNTINGINFORMATIONSYSTEMISSUESOFFMS会计信息系统所需的问题MANUALACCOUNTINGVERSUSCOMPUTERIZEDACCOUNTING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WTITLEACCOUNTINGINFORMATIONSYSTEMISSUESOFFMSMATERIALSOURCEINTEGRATEDMANUFACTURINGSYSTEMSAUTHORRAMSSRIRAMINRECENTYEARSMULTINATIONALORGANIZATIONSHAVEBEENSIGNIFICANTLYCHANGINGTHEIRMANUFACTURINGSTRATEGIESBECAUSEOFTHECHALLENGESPOSEDBYCHANGINGMARKETFACTORSANDGLOBALLEVELCOMPETITIVEPRESSURESORGANIZATIONSHAVEBEENSHOWINGGREATERINTERESTINFLEXIBLEAUTOMATIONORGANIZATIONSBELIEVETHATSWITCHINGTOFLEXIBLEAUTOMATIONSUCHASFLEXIBLEMANUFACTURINGSYSTEMSFMSCOMPUTERINTEGRATEDMANUFACTURINGCIMANDCOMPUTERAIDEDDESIGNCADWILLBRINGGREATERBENEFITSINTHEFORMOFIMPROVEDPRODUCTIVITYCUSTOMERSATISFACTIONANDLARGERMARKETSHAREASJACKMEREDITH1STATES“HIGHTECHNOLOGYCOMBINEDWITHROBOTSCOMPUTERSANDAUTOMATEDMACHINERYSEEMSTOFINALLYALLOWTHELONGHOPEDFORPRODUCTIONWONDERSOFVIRTUALLYINDIVIDUALPRODUCTCUSTOMIZATIONIMMEDIATERESPONSETODEMANDHIGHQUALITYANDOUTSTANDINGPERFORMANCEALLATMINIMALCOST”TOSOMEEXTENTSTATEMENTSLIKETHISARESUPPORTEDBYFACTSFOREXAMPLEINGERSOLLENGINEERSREPORTTHATFIRMSIMPLEMENTINGFMSONANAVERAGEENJOYA40PERCENTREDUCTIONINPRODUCTIONTIMEA30PERCENTREDUCTIONINPRODUCTIONWORKERSANDA12PERCENTREDUCTIONINCOSTPERPIECEINADDITIONTOANINCREASEOF30PERCENTINMACHINEUTILIZATION2HOWEVERADOPTINGFLEXIBLEAUTOMATIONLIKEFMSISNOTWITHOUTPROBLEMSOFTENFMSCREATESNEWINFORMATIONNEEDSANDDEMANDSAMODIFIEDAPPROACHTOCOLLECTINGINFORMATIONTHESEMODIFIEDAPPROACHESOFTENCONFLICTWITHEXISTINGMANAGEMENTPRACTICESANEXAMPLEOFTHISWOULDBEACCOUNTINGPRACTICESSEVERALARTICLESPOINTOUTTHELIMITATIONSOFTRADITIONALCOSTMEASUREMENTSINTHECURRENTTECHNOLOGICALENVIRONMENTAFTERBRIEFLYEXPLAININGFMSTHISARTICLEEXAMINESHOWFMSCREATESNEWINFORMATIONNEEDSWITHINANORGANIZATIONANDHOWTHEACCOUNTINGINFORMATIONSYSTEMCANADDRESSSOMEOFTHESENEEDSANDHELPMANAGEMENTFUNCTIONEFFECTIVELYINTHENEWMANUFACTURINGENVIRONMENTFLEXIBLEAUTOMATIONFLEXIBLEMANUFACTURINGAUTOMATIONCANBEIMPLEMENTEDBOTHINPROCESSTYPEANDASSEMBLYTYPEMANUFACTURINGINDUSTRIESFLEXIBLEAUTOMATIONINVOLVESINVARYINGDEGREESCOMPUTERIZINGTHEMANUFACTURINGOPERATIONTHROUGHCOMPUTERCONTROLSYSTEMSSUCHASINDUSTRIALROBOTSNUMERICALCONTROLMACHINESANDGROUPEDMACHINECENTRESMCCONTROLLEDBYACENTRALCOMPUTERPROCESSAUTOMATIONISMORECOMMONINCHEMICALANDOTHERPROCESSINGINDUSTRIESWHILEASSEMBLYAUTOMATIONISMORECOMMONINAUTOMOBILEANDOTHERJOBSHOPSTHEEXTENTOFFLEXIBLEAUTOMATIONMAYVARYFROMAFEWNUMERICALCONTROLMACHINESWTOAUTOMATINGTHEENTIREASSEMBLYLINETHEBASICCOMPONENTOFFMSISNUMERICALLYCONTROLLEDMACHINETOOLINGTHEMACHINETOOLSARERUNANDCONTROLLEDBYACOMPUTERTHESOFTWAREINSTRUCTIONSFROMTHECOMPUTERCONTROLANDDIRECTTOOLMOVEMENTCUTTINGSPEEDMOVEMENTOFPARTSANDINVENTORYANDMANYOTHEROPERATIONSNORMALLYCONTROLLEDBYANOPERATORINATRADITIONALMANUFACTURINGOPERATIONTHESOFTWARECONVEYSINSTRUCTIONSTODIFFERENTMACHINESFOLLOWINGAPREDETERMINEDSCHEDULINGSEQUENCETHEREFOREMINIMALMANUALHANDLINGOFMATERIALSANDJOBSISREQUIREDALSOTHECOMPUTERCOLLECTSDATAONITEMSSUCHASPROCESSTIMENUMBEROFUNITSPRODUCEDANDINVENTORYUSAGETHATISUSEFULFORPLANNINGSCHEDULINGANDMONITORINGPRODUCTIONTHEPROGRAMMABLENATUREOFFMSENHANCESTHEOPERATIONSOFTHEFIRMSEXISTINGELECTRICALELECTRONICANDMECHANICALSYSTEMSBYCOMBININGSEVERALOPERATIONSANDBYREDUCINGTIMEANDHUMANERROR3UNLIKEATRADITIONALJOBSHOPANFMSJOBSHOPREQUIRESFEWEROPERATORSTHEOPERATINGSTAFFCONSISTSMAINLYOFLOAD/UNLOADOPERATORSTOOLSETTERSANDSETUPOPERATORSOTHERSUPPORTINGSTAFFINCLUDECOMPUTEROPERATORSPROGRAMMERSSYSTEMANALYSTSANDMAINTENANCETECHNICIANSNEWINFORMATIONNEEDSINTHEUSAFLEXIBLEAUTOMATIONLIKEFMSGAINEDIMPORTANCEBECAUSEITALLOWEDORGANIZATIONSTOACHIEVETHETWINOBJECTIVESOFEFFICIENCYANDQUALITYFMSPROVIDESORGANIZATIONSWITHTHEABILITYTOINTRODUCENEWPRODUCTLINESATAREASONABLECOSTAWIDERPRODUCTRANGEIMPROVEPRODUCTQUALITYWITHNOREJECTSORDEFECTSANDCONTROLINEFFICIENCIESINPRODUCTIONSEETABLEIFORAPROFILEOFFMSWITHPROPERPLANNINGFMSORGANIZATIONSCANREDUCEINVENTORYLEVELSANDSAVESPACEINSURANCEANDSTORAGECOSTSATTHESAMETIMETHEYCANIMPROVEQUALITYBECAUSEOFFASTERFEEDBACKLOOPSANDIMPROVEDOVERVIEWOFPRODUCTSANDPROCESSES5HOWEVERFMSDOESNOTENSUREAUTOMATICSUCCESSSUCCESSRESULTSONLYWHENTHEORGANIZATIONMAKESSUITABLECHANGESINITSORGANIZATIONALSETUPPARTICULARLYITSINFORMATIONSYSTEMTHENEEDTOREORGANIZETHEINFORMATIONSYSTEMISIMPORTANTFORTWOREASONSFIRSTTHEMONETARYINVESTMENTINFMSISSIGNIFICANTHOWEVERTHEDIRECTANDINDIRECTBENEFITSOFFMSLIKEREDUCEDINVENTORYCOSTREDUCEDPRODUCTCOSTANDIMPROVEMENTSINPRODUCTQUALITYCUSTOMERSATISFACTIONANDCOMPETITIVENESSACCRUEONLYOVERALONGTIMEBECAUSEACHIEVEMENTOFTHESEBENEFITSISIMPORTANTTOTHEGOALSOFANORGANIZATIONTHEINFORMATIONSYSTEMSHOULDMONITORANDREPORTONTHESEBENEFITSSECONDINTRADITIONALORGANIZATIONSFINANCIALANDACCOUNTINGMEASUREMENTSAREGEAREDMORETOWARDSSHORTTERMEXTERNALFINANCIALREPORTINGHOWEVERFMSDEMANDSALONGTERMANDSTRATEGICORIENTATIONOFINFORMATIONREPORTINGTHEREFORETHEINFORMATIONSYSTEMMUSTDEVELOPNEWCRITERIATOMEASUREANDREPORTWONTHELONGTERMSTRATEGICPERFORMANCEOFTHEORGANIZATIONCHANGINGTHEACCOUNTINGANDFINANCIALREPORTINGSYSTEMSACCOUNTINGISONEOFTHEIMPORTANTINFORMATIONSUBSYSTEMSWHERETHEIMPACTOFFMSISGREATESTTHISISBECAUSEINMOSTORGANIZATIONSTHEACCOUNTIN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