外文翻译-会计信息系统所需的问题.doc

外文翻译-会计信息系统所需的问题 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 班 级 （一）班 学 生 沙振宇 指导教师 李 鹏 高科学院 2012 年 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 automation.Organizations 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 productivity, 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.