财务管理专业外文翻译--会计信息系统所需的问题1

外文原文：
Title: Accounting information system issues of FMS
Material Source: Integrated Manufacturing Systems Author: Ram S. Sriram
In recent years, multinational organizations have been significantly changing their manufacturing strategies.Because of the challenges posed by changing market factors and global-level competitive pressures, organizations have been showing greater interest in flexible anizations believe that switching to flexible automation such as flexible manufacturing systems (FMS), computerintegrated manufacturing (CIM),and computer-aided design (CAD) will bring greater benefits in the form of improved prod uctivity, customer satisfaction, and larger market share.As Jack Meredith[1] states “high technology, combined with robots, computers, and automated machinery, seems to finally allow the long-hoped-for 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 information.These 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 organization 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 process-type and assembly-type manufacturing industries. Flexible automation involves, in varying degrees,computerizing the manufacturing operation through computer-control systems such as industrial robots,numerical control machines, and grouped machine centres(MC) controlled by a central computer. Process automation is more common in chemical and other
processing industries while assembly automation is more common in automobile and other job shops.The extent of flexible automation may vary from a few numerical control machines to automating the entire assembly line.
The basic component of FMS is numerically controlled machine tooling. The machine tools are run and controlled by a computer. The software instructions from the computer 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 sequence.Therefore minimal manual handling of materials and jobs is required.Also, the computer 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 t he firm’s existing electrical,electronic and mechanical systems by combining several operations and by reducing time and human error[3]. Unlike a traditional job shop, an FMS job shop requires fewer operators. The operating staff consists mainly of load/unload operators, tool setters and set-up operators. Other supporting staff include computer operators, programmers, system analysts, and maintenance technicians.
New information needs
In the USA, flexible automation, like FMS, gained importance because it allowed organizations to achieve the twin objectives of efficiency and quality. FMS provides organizations 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 organizations 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 organization makes suitable changes in its organizational set-up, particularly its information system.
The need to reorganize the information system is important for two reasons. First, the monetary 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 competitiveness, accrue only over a long time. Because achievement of these benefits is important to the goals of an organization, the information system should monitor and report on these benefits. Second, in traditional organizations, financial and accounting measurements are geared more towards short-term external financial
reporting. However, FMS demands a long-term and strategic orientation of information reporting. Therefore, the information system must develop new criteria to measure and report on the long-term strategic performance of the organization.
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 organizations, the accounting information system measures and reports short-term information on tangible costs and benefits that are easy to quantify. Traditional accounting practices are often ill-suited to measuring the intangible and long-term benefits of FMS, which are subject to a high degree of uncertainty and variability.These 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 floor.Indirect 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 set-up time.The shifts in the cost mix make the traditional overhead cost-allocation bases (e.g. direct labour) less suitable and require new allocation bases (e.g. machine hours)[6]. Because of the increased importance given to product development and design activities along with production activities, FMS organizations 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.
中文译文：
会计信息系统所需的问题
资料来源：Integrated Manufacturing Systems 作者：Ram S. Sriram
近年来，跨国组织有了显着改变，通过改变自己的市场因素和全球层面的竞争压力，企业已表现出更大的灵活，自动操作组织利益所带来的挑战，制定策略。

因为相信，转换到柔性自动化等灵活制造系统（FMS），计算机集成制造（CIM）和计算机辅助设计（CAD），会带来生产力的提高，客户满意度和较大的市场分享。

由于杰克梅．勒迪斯国家高科技形成更大的利益，与机器人，计算机和自动化机械相结合，似乎终于让久违的生产产生奇迹，几乎个别产品定制，立即回应需求，高品质，出色的表现，都在最低的成本。

从某种程度上说，这样的声明是支持的事实。

例如，英格索兰公司的工程师报告说，平均柔性制造系统实施，除了享受40每人生产时间减少百分之二十，在生产工人减少百分之三十，并在每件每降低成本的百分之十二，增加了在机器利用率百分之三十。

然而，疑惑采用FMS柔性自动化是不是没有问题。

通常柔性制造系统创造了新的信息需求，并要求修改的方法收集信息，这些改性方法往往与现行管理办法相冲突，这方面的一个例子是会计惯例。

几篇文章指出，在目前的技术环境下传统成本测量的局限性，柔性制造系统在简要解释，本文旨在探讨如何创造新的柔性制造系统的信息需求，以及如何在一个组织的会计信息系统能够满足这些需求，并帮助一些在新的制造环境管理有效运作。

柔性自动化
柔性制造自动化可以实现流程型和组合型制造业两者。

柔性自动化涉及在不同程度，通过电脑化，如工业机器人，数控机床，加工中心和分组（管委会）由中央计算机控制的计算机控制系统的制造工作。

流程自动化是化工等产业的共同而加工装配自动化，更在汽车和其他工作的柔性自动化商城，这些程度可能从几数控机床的自动化装配倒整个普遍的生产线。

柔性制造系统的基本组成部分是数控机床加工。

机床运行，并由计算机控制。

由计算机控制和直接刀具运动切割速度，零部件和库存运动，软件的说明，以及许多其他操作，通常由操作员控制在传统的制造业务。

该软件的指示传达给不同的机器下面的一个预定的调度顺序。

所以最小的材料和工作手册的处理是必须的，同时，计算机收集处理时间等项目的数据，数量生产和库存使用单位，即规划是有用，调度和监控生产。

该柔性制造系统的可编程特性增强了结合多种经营和减少时间和人为错误。

该公司现有的电
力，电子和机械系统的运作，与传统的作业车间，车间作业的柔性制造系统需要更少的运营商。

操作人员组成卸载经营者，制定者和工具设置的运营商为主的负荷，其他辅助人员，包括电脑操作员，程序员，系统分析师和维修技术人员。

新的信息需求
在美国，柔性自动化，如柔性制造系统，取得了重要，因为它允许企业提高效率和质量的双重目标。

柔性制造系统提供的能力，引进新产品线（在合理的成本），更广泛的产品种类，提高产品质量的组织，没有拒绝或缺陷和控制效率低下生产（参阅表一的FMS专页）。

通过适当的规划，柔性制造系统可以帮助企业降低库存水平，节省空间，保险和存储成本。

在同一时间，因为他们可以更快地提高反馈回路和产品改进和工艺概述的。

然而，柔性制造系统并不能保证自动成功。

成功的结果只能使当组织在其组织设置，尤其适合其信息系统的变化。

需要重组的信息系统有两个重要原因。

首先，在柔性制造系统的货币投资是很大的。

但是，柔性制造系统的直接和间接的好处，如降低库存成本，降低产品成本和产品质量，客户满意度和竞争力的改善，只产生过很长一段时间。

由于这些收益的实现是重要的一个组织的目标，信息系统应监测和报告这些好处。

第二，在传统的机构，金融和会计测量是面向更倾向于短期外债的财务报告。

但是，柔性制造系统的信息报告要求长期战略方向。

因此，信息系统必须制定新的标准来衡量和报告的长期战略绩效的组织。

变更会计和财务报告系统
会计是一种重要的信息之一子系统，那些地方的柔性制造系统的影响是最大的。

这是因为，在大多数组织中，会计信息系统的措施和报告短期有形的成本和效益，易于量化的资料。

传统的会计做法往往不适合测量柔性制造系统的无形资产和长期利益，而受到的不确定性和可变性。

这些计量问题更加严重，因为增加了柔性制造系统自动化，改变了工厂布局水平高的程度。

提高自动化的影响
在自动化水平的提高转变，由直接向间接生产费用和资金成本。

反过来，间接成本和资金成本的增加而增加的开销，由于自动化设备，工程和设计成本，重组工厂平台，间接的劳动力成本的增加，由于维修费，对监督，软件/系统开发成本费用，和成本培训熟练的员工队伍。

另一方面，直接劳动力成本降低，因为较少的机器操作，减少机器设置在成本结构时间。

这些变化使传统的间接成本分配基础（如直接劳动）不太适合，需要新的分配基地（如机器工时）。

由于考虑到产品开发和设计活动，随着生产活动的重要性日益增大，柔性制造系统组织正在重新考虑其传统的成本措施，并与新的成本分析和成本控制，如转换技术试验，活动基础，成本核算和目标成本法。

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 company applies accounting because it is generally accepted that companies have to reveal certain financial and management information to the government and public users and of course because accounting is indispensable tool in business decision-making process. With the development of information technologies there were developed many computer products (software) that make accounting as easy as ABC for those who uses them. From this point accounting can be divided into two basic categories:those which apply manual accounting and those which prefer computerized accounting systems. This paper is targets the main features of manual and computerized accounting, their benefits and shortcomings, and their comparison.
From the accounting theory it is known that accounting cycle includes the following steps: journalizing the transactions, posting them to ledger accounts, preparing trial balance, making adjustment entries, preparing adjusted to end-of-period trial balance , preparing financial statements and appropriate disclosures, journalizing and posting the closing entries, and preparing after-closing trial balance at last. From the first look it is not very difficult and it is so indeed, but when there are thousands or millions of transactions the situation dramatically changes. Lots of transactions that must be processed in the accounting cycle make this process routine and even a little mistake or inaccuracy can cause all the cycle from the very beginning in order to find and correct the mistake. So as to shed some light on the matter lets examine accounting cycle more thoroughly. Every transaction (event that change the financial resources or obligations of the company) must be recognized, classified and documented; 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 comprised (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 income 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, income 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 after-closing trial balance can prepared.
In order to stay on top companies have to analyze the performance of all organizational 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 companies? 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 communication, which are assessed separately and put together a single rate of organization's performance. Control environment means the way of organization's internal control? which manager controls the employees, how and whom does that manager reports next about the plan performance etc. Risk assessment implies measures to determine all the potential risks in advance, their causes, probabilities and counter-measures to avoid and manage them; how can those risks influence company's performance and financial state; how to minimize the costs of facing financial risks etc. Monitoring implies quality control of company's operations and personnel. Information and communication element means the control over communication flow and the quality of information flow within the
organization in order to minimize the time of communication and information losses. Internal control procedures allow to keep companies? assets from dissipation and control productivity and usefulness of all departments.
Let's return to the main issue of the paper. Manual accounting implies that employees perform the whole accounting cycle manually on a periodic basis: they calculate trial balances, journalize transactions, prepare financial statement reports and other routines. Of course it takes much time, resources and effort in large organizations. Computerized accounting implies that the only thing that employees do is recording transactions into the computer which processes the other steps of accounting cycle automatically or by a request. But this is a very simplified view on the computerized accounting because transaction is a complex category which includes not only sales or acquisitions, but depreciation, premiums and wages calculation, dividends etc. So computers provide accurate calculations and smart reports but it takes much time, resources and effort too and it ' 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, computerized 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 computerized accounting system can cost thousands and even millions dollars, depending on the complexity and the size of organization. Computerized accounting provides better internal control report system for any given period of time (computer 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: comparatively cheap workforce and resources, reliability, independence from machines, skilled workers availability; the disadvantages include: reduced speed, increased effort of accountants, relatively slower internal control reporting, routine work and some others.Among the main advantages of computerized accounting there are: high speed and mobility of reporting, reliability, no routine work, increased accuracy, internal control system of increased productivity, easy back up and restoration of records; the disadvantages include: extremely high
costs on developing, introducing and using the system, special trainings for personnel, increased personnel costs, dependence on machines etc.Obviously both computerized and manual accounting have advantages and disadvantages but they perform the same task, and the final result is the same. The main differences between them are the costs , speed and mobility. Thus small and medium businesses usually prefer manual accounting without detriment to quality while large corporations apply complex accounting systems which cost millions dollars but the effect from their application exceeds all the expectations.
手工会计与电算化会计
会计教育改革与发展—第四届会计与财务问题国际研讨会论文集
2004年詹姆斯
就像很多专业的会计师和审计师的国家 ,在所有发达国家和发展中国家，会计是被接受的一种商业语言。

大家普遍认同，公司向政府和公众用户已披露的某些财务和管理信息，是每家公司所适用的会计。

而且当然，在业务上的决策过程中会计是不可缺少的工具。

随着信息技术的发展，有很多发达的计算机产品（软件），就像美国广播公司那样使用它们，使会计变得简单。

从这点会计可分为两个基本类别：手工会计和电算化会计系统。

本文的主要目标，手工会计和会计电算化，其好处和缺点，以及它们的比较。

根据会计理论，众所周知的会计周期包括以下步骤：分录交易过程中，分类账户，准备试算表以调整作品，准备调整，以期末试算表，编制财务报表，并适当披露，结束后关闭试验的平衡。

从第一次看它确实不是很困难，不过当有数千或是以百万计的交易时形势急剧变化。

大量的交易，必须进行处理，在会计周期，使这一进程例行甚至有点
错误或不准确就会造成一切周期从头开始寻找和纠正错误。

从而一些线索让审查会计周期更加彻底。

每一笔交易（改变了财政资源或义务的公司）必须承认，分类以及证明；除此之外一定有符合识别而且改变的账户。

交易记录在适当的期刊（一般杂志，销售日报等）的交易数据，被受影响的账户所记录。

名称，借方和贷方的每一个受影响的账户和解释，指明在日记中纪录。

上述程序是用于每笔交易。

所有的日记记录必须定期（每天或每周）张贴到总分类账，它是一组整理和分类（资产，负债，收入，费用和所有者权益）的帐目，或者换句话说总分类账总结了在一段时间内所有的交易。

此外，还有一个附属总账可以用，这是一个更详细的资料来源，如个别项目包括（存货，应付账款和应收账款）。

在年底的会计期间与帮助的总分类账中有一个试算表计算，以确保借方和贷方的平衡（如果它们不是相等的，它意味着某处有错误）。

那么，必须有适当的调整，如折旧及所得税费用，调整后的记录张贴到总账并且用试算表计算出来的。

经过这之后准备财务报表，其中包括资产负债表，利润表及现金流量报表。

然后日常记录的临时帐户张贴到总帐，最后关闭试算平衡表。

为了保持公司有效运作，对所有的组织（由非技术工人和经营人员，高层管理者和其他关键人员）的表现进行分析，发现有偏离计划，其原因是否在于公司。

管理部门也采取相应措施以避免这种偏差，这些程序就是所谓的内部控制，主要包括以下5个要素：控制环境，风险评估，监测，信息和沟通，这些都是另行评估，除此之外提出了一个单一税率的组织。

控制环境指的组织管理方法，在内部控制中，经理如何管理员工以及对明年的计划工作表现等进行风险评估，意味着措施，以确定所有潜在的风险。

如何避免风险使之不影响公司？如何减低成本来应对所面临的金融风险等方面的监管，意味着公司对内部管理的控制。

信息和通信单元是指控制通讯流量和质量，信息流在本组织内，以最大限度减少时间的沟通和信息的损失。

内部控制程序能够保持公司的有效运作吗？
手工会计意味着会计人员以周期的方式用手运行整个的会计周期：他们计算，试算表，日记交易，编制财务报表和其他套路。

当然，在大的范畴内，这需要更多的时间，资源和精力。

但是利用电算化会计在会计周期内就只有一件事，员工做的是记录交易纳入计算机程序中其他步骤的会计周期自动或由请求。

不过，这是一个非常简化的看法，电算化会计，因为交易是一个复杂的类别，其中不仅包括销售或收购，还有折旧，保险费和工资的计算方法，分红等，让计算机提供准确的计算和智能报告，但需要花多少时间，资源和精力，它又有何困难，从而判定哪一种会计制度类型更为快捷和经济。

如果手工会计规定，合资格的会计师，只要求保存记录的商业交易就可以了。

但在电算化会计中，计算机不仅需要会计师，而且必须使用特定的软件，因此他们的成本更多。

计算机软件，计算快、效率高，但它不知道你的需要，直到你能解释清楚，究竟你需要的是人还是软件时，再来决策你需要用手工会计还是电算化会计。

会计电算化系统提供了整
个公司的运作，但是成本却要数千甚至数百万美元，复杂程度和规模的组织。

电算化会计提供更好的内部控制报告制度，对于任何给定的时间内（电脑就可以控制成千上万的指标同时进行，即使有些指标并不对应到正常状态，电脑也可以创造通知给适当的部门或工人），而手动控制却需较多时间。

其中手工会计的好处有：相对廉价的劳动力和资源，可靠性，从独立的机器，熟练的技术工人可用性；其弊端包括：效率低，相对较慢的内部控制报告，日常工作等。

电算化会计的主要优势有：高速和机动性的报告，可信性高，准确性高，内部控制制度提高了生产力，便于备份和恢复记录；弊端包括：极高的成本，对发展，引进和使用这套系统以及培训人员都增加人事费用，并且使之依赖机器等。

显然，电脑与手工会计都有优势和劣势，但他们的表现同样的任务，最终的结果是一样的。

主要区别是成本，速度和机动性。

因此，小型企业通常倾向于手工会计而不危害质量，同时也是大公司，申请复杂的会计系统，成本几百万美元，但究竟成效如何，从他们的申请超过了所有的期望。