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.doc

w毕业设计（论文） 外文文献及翻译文献题目 Accounting information system issues of FMS 会计信息系统所需的问题 Manual Accounting Versus Computerized Accounting 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 w 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 theirmanufacturing strategies.Because of the challenges posed by changing market factors andglobal-level competitive pressures organizations have been showing greater interest inflexible automation.Organizations believe that switching to flexible automation such asflexible manufacturing systems FMS computerintegrated manufacturing CIMandcomputer-aided design CAD will bring greater benefits in the form of improvedproductivity customer satisfaction and larger market share.As Jack Meredith1 states “hightechnology combined with robots computers and automated machinery seems to finallyallow the long-hoped-for production wonders of virtually individual product customizationimmediate response to demand high quality and outstanding performanceall at minimalcost”. To some extent statements like this are supported by facts. For example Ingersollengineers report that firms implementing FMS on an averageenjoy a 40 per cent reductionin production time a 30 percent reduction in production workers and a 12 per cent reductionin cost per piece in addition to an increase of 30 percent in machine utilization2. However adopting flexible automation like FMS is not without problems. Often FMScreates new information needs and demands a modified approach to collectinginformation.These modified approaches often conflict with existing management practices.An example of this would be accounting practices. Several articles point out the limitationsof traditional cost measurements in the current technological environment. After brieflyexplaining FMS this article examines how FMS creates new information needs within anorganizat