1、 外文翻译 原文 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 glob
2、al-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 be
3、nefits in the form of improved productivity,customer satisfaction,and larger market share.As Jack Meredith 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,immedia
4、te 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 p
5、roduction workers and a 12 per cent reduction in cost per piece in addition to an increase of 30 percent in machine utilization. However,adopting flexible automation like FMS is not without problems.Often FMS creates new information needs and demands a modified approach to collecting information.The
6、se 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 cr
7、eates 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 an
8、d 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
9、 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 co
10、ntrolled 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 opera
11、tion.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
12、 planning,scheduling, and monitoring production.The programmable nature of FMS enhances the operations of the firms existing electrical,electronic and mechanical systems by combining several operations and by reducing time and human error.Unlike a traditional job shop,an FMS job shop requires fewer
13、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
14、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
15、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.However,FMS does not ensure automa
16、tic 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 indire
17、ct 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
18、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 crit
19、eria 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
20、 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 measure
21、ment 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 inc
22、reases 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 han
23、d,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).Because of the increased importanc
24、e 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. 译文 会计信息
25、系统所需的问题 资料来源 ： Integrated Manufacturing Systems 作者： 拉姆斯 斯利拉姆 近年来，跨国组织有了 显著 改变， 其 通过改变自 身 的市场因素和 应付 全球层面的竞争压力 来 制 定策略。由于自动操作组织 利益所带来的挑 战，企业已表现出更大的灵活 性。因为 相信转换到柔性自动化等灵活制造系统（ FMS）， 会给计算机集成 制造（ CIM）和计算机辅助设计（ CAD）带来生产力的提高， 因此将会引起 客户 较大的 满意度和市场 分享。 杰克 梅勒迪斯 声明“ 科技含量高，与机器人，计算机，自动化机械相结合，似乎终于让久违的生产奇迹都 处 在最低的成
26、本 上，并且 个别产品定制 时也 回应 了 高品质和出色的 需求 表现 ”。 从某种程度上说，这样的声明是支持的。 例如，英格索兰公司的工程师报告说， 在平均柔性制造系统实施的支持下 ，除了享受每人生产时间减少百分之 二十 ，工人 人数 减少百分之 三十，每件成本 降低 百分之 十二的 利润下， 机器利用率 更是增加 了 百分之 三十 。 然而，采用 FMS柔性自动化是没有问题 的 。通常柔性制造系统创造了新的信息需求，并要求 用 修改的方法收集 信息，这些 改 良的 方法往往与现行管理办法相冲突 。 一些 文章指出，在目前的技术环境下 由于 传统成本测量的局限性 ，柔性制造系统 做了 简要解
27、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 下 能够满足这些需求，并帮助 其 在新的制造环境管理 下 有效运作。 柔性自动化 柔性制造自动化可以 分为 流程型和组合型。柔性自动化通过电脑 ， 涉 及不同程度， 如工业机器人，数控机床，加工中心 ， 由中央计算机控制的计算机控制系统 来工作 。流程自动化是化工等产业共同加工 的 装配自动化 ，尤其 在汽车和其他工作的柔性自动化 领域，这些 可能从几数控机床的自动化装配 到整个普遍的 生产线 上 。 柔性制造系统的最基础的构成零件是数控车床。数控车床是由电脑来启动和控制的。软件指令来自于电脑控制和直接的车床
28、运作，切割速度，零部件的运作，以及其他的操作是由操作人员用传统的操作模式来操控的。软件会根据预先设定 好的数据程序，把各个不同的指令传输到不同的机器上。因此，最基础的需要手动作业的工种还是有需要的。电脑也收集相关产品的信息，比如，操作时间，已经生产的产品数量，和库存的使用情况。这些对于规划、安排、监测产品是很有用的。柔性制造系统可编程的性质，通过结合多种操作模式和减少生产时间和人为的错误，从而提高了公司现有的电力、机电系统的运作效率。这一点，不像传统的加工 车间，数控车间只需少数的操作员。这些操作员由装卸操作工，装配工 组成。其他的员工包括电脑操作员，编程员，系统分析员和维修技师。 新的信息需
29、求 在美国，柔性 自动化，如柔性制造系统 是尤其的重要 ，因为它允许企业 达到 提高效率和质量的双重目标。柔性制造系统提供的能力， 在 引进新产品线（在合理的成本）， 获得 更广泛的产品种类，提高产品 组织的 质量，控制效率低下生产。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， 他们可以更快地提高反馈回路和产品改进 的 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 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
30、在于 ， 在 很长一段时间 内 降低库存成本，降低产品成本 ， 产品质量，客户满意度和竞争力的改善。由于这些收益的实现是 实现 重要的 目标，信息系统应监测和报告这些好处。第二，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 组织的 长期 战略 绩效。 变更会计和财务报告系统 会计是一种重要的信息 系统之一，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期 短，有 形 的成本和效益，易于量化。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
31、益， 然 而 由于 受到不确定性和 可变性的影响，这些 计量问题 会 更加严重， 从而 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 下 ，由直接向间接生产费用和资金成本 转变 。反过来，间接成本和资金成本的开销 也随之增加。 由于自动化设备，工程和设计成本，重组工 厂 平台，间接 劳动力成本的增加， 导致 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 数量也相应的增加 。另一方面，直接劳动力成本降低， 是 因为较 少的机器操作，减少机器设置在成本结构 的时间。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 相结合 ，如转换技术试验， 活动基础， 成本核算和目标成本法。
