如果你也在 怎样代写会计accounting这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。会计accounting是对经济实体，如企业和公司的财务和非财务信息的衡量、处理和交流。会计被称为 “商业语言”，衡量一个组织的经济活动的结果，并将这些信息传达给各种利益相关者，包括投资者、债权人、管理层和监管者。术语 “会计 “和 “财务报告 “经常被当作同义词使用。
会计accounting可以分为几个领域，包括财务会计、管理会计、税务会计和成本会计。财务会计侧重于向信息的外部用户，如投资者、监管者和供应商报告组织的财务信息，包括编制财务报表；而管理会计侧重于测量、分析和报告信息，供管理层内部使用。记录财务交易，以便在财务报告中提出财务摘要，被称为簿记，其中复式簿记是最常见的系统。 会计信息系统旨在支持会计功能和相关活动。
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会计代写|会计作业代写accounting代考|Introduction
The classical view of inventory data collection is that of employees filling out forms of various kinds throughout the warehouse and production areas, which are then forwarded to a central data entry location, where hordes of clerks keypunch the data into a central computer database. Although this was a reasonably accurate view of the situation in the past, the types of systems available for collecting information are now more efficient and effective. These systems were developed because of a growing recognition that traditional data collection methods require a great deal of employee time that could be better spent on value-added tasks. Also, having a secondary data entry step increases the likelihood of keypunching errors, which can be completely avoided by some of the data collection methods discussed in this chapter.
Some of the data systems that can be used to collect inventory information are shown in Exhibit 1-1. They lie along a continuum that begins with loosely formatted data, such as that found on a faxed document, and ends with perfectly formatted data that can be directly entered into a computer system without alteration, such as electronic data interchange (EDI) transactions or transactions entered through an electronic form. A special case is document imaging, which can be tightly coupled to a company’s computer systems or maintained as a freestanding system with no linkages at all. Accordingly, it is surrounded by a larger box in the exhibit, indicating the range within the exhibit that it can occupy. Based on the information in the exhibit, it is evident that an inventory accountant should recommend installation of the systems noted in the upper right-hand corner because they provide the best means for collecting the highest-quality costing information that can be injected directly into a company’s central database of costing information.
This chapter discusses the more advanced data collection techniques noted in Exhibit 1-1, as well as a pair of more specialized methods that apply only to the picking function: voice picking and pick-to-light. It also notes how to use backflushing to avoid most inventory transactions.
会计代写|会计作业代写accounting代考|Bar Coding
Let us say that Company Alpha wants to track the progress of a product through every step of its production process. Being a technologically advanced organization, it has installed data entry keypads at each of its workstations. One of these products is assigned the part number AD-546-798. The operator of each workstation is required to enter the part number using a keypad, followed by the number of units completed. The inventory accountant uses this information to determine the progress of work-in-process batches as they move through the plant. However, the part number is so meaningless that 3 of the 10 workstation operators enter the information incorrectly by transposing numbers. The 546 part of the number is in the same row on the keypad as the 798 portion of the number, so transpositions are difficult to avoid. This error results in unreadable reports that the inventory accountant must manually correct by going to the shop floor and tracking each job by hand.
Obviously, data entry inaccuracy is a big problem in this instance. In the real world, it is an enormous issue because employees are asked to enter data into computer systems even if they are not properly trained in data entry. The author recently observed a situation where a workforce whose primary language was not English, and which also experienced an annual turnover rate of greater than $200 \%$, was asked to enter production data into a warehouse database; the results were continuing inventory record inaccuracy levels of $50 \%$ or greater despite weekly cycle counts. In short, the human element of data entry can cause considerable difficulty in ensuring that accurate data is entered into a computer database. This problem can be resolved through the use of bar codes.
A bar code is a set of alternating parallel bars and spaces of different widths that signify letters, numbers, and other characters. When scanned by a laser beam attached to a computer chip containing a decoding algorithm, this cluster of bars and spaces is converted to an alphanumeric character. Several algorithms result in different types of bar codes. One of the most popular is Code 39 , which contains both letters and numbers (i.e., is alphanumeric) and is heavily used in manufacturing. Another is Interleaved 2 of 5 , which contains only numeric characters; this bar code is most commonly found in the automotive, warehousing, and baggage handling industries. Yet another variation is the universal product code (UPC), which is primarily found in supermarkets and in the retailing industry. Whatever the method used, all of these bar codes can be generated within a company by entering the required characters into a computer, which converts them to the needed bar code format and sends them to a printer. A laser printer is recommended because it yields a higher-resolution bar code, although inkjet printers are close in comparative levels of resolution. Dot-matrix printers are not recommended for bar code printing because of their much lower resolution levels.
会计代写|会计作业代写ACCOUNTING代考|Wireless Data Transmission
When a transaction is entered into a computer terminal, it travels through a wire or fiber-optic cable to a database for storage. Unfortunately, this data entry method requires one to walk to a fixed terminal location in order to enter data, which is not always possible for employees who collect data as they travel through a facility.
The answer to this problem is to obtain a terminal that sends wireless transmissions to a receiver that in turn is directly linked to a database. This allows data entry to take place virtually anywhere. This mode of data entry has improved rapidly, and several types of portable terminals have been developed. One is the radio-frequency bar code scanner, which is an integrated liquid crystal display, keyboard, and scanner. It is frequently used in warehouses, where cycle counters can enter quantity changes on the spot rather than write them down, walk to a terminal, enter the data, and then walk back to the counting area. Another terminal is the wireless Palm computer (and several knockoff versions thereof), which one can enter information into with a stylus and then send it to a Web site, from which it is sent as an electronic message to a company’s database. Yet another variation is a portable computer linked to a cellular phone; a modem connection is made through the phone, which transmits data over a phone line to the company, where it is converted to a digital signal and sent to the corporate database.
Wireless applications are directly applicable to inventory transactions. For example, a major problem with any inventory system is that the warehouse staff conducts a transaction and then must find a computer terminal in which to enter the information. This may involve a long walk, so there is some risk that the worker will forget some of the information to be entered or entirely miss making the entry. Radio-frequency bar code scanners avoid this problem because they are readily available for use no matter where the worker travels within a facility. The information is scanned or punched into the portable unit, and the transaction is immediately sent to the central computer database for updating.
会计作业代写
会计代写|会计作业代写ACCOUNTING代考|INTRODUCTION
库存数据收集的经典观点是员工在整个仓库和生产区域填写各种表格，然后将其转发到中央数据输入位置，在那里，成群的文员将数据输入中央计算机数据库。尽管这是对过去情况的相当准确的看法，但可用于收集信息的系统类型现在更加高效和有效。这些系统的开发是因为人们越来越认识到传统的数据收集方法需要大量的员工时间，这些时间可以更好地用于增值任务。此外，具有辅助数据输入步骤会增加击键错误的可能性，这可以通过本章讨论的一些数据收集方法完全避免。
一些可用于收集库存信息的数据系统显示在图表 1-1 中。它们位于一个连续体上，从格式松散的数据开始，例如在传真文档中发现的数据，并以格式完美的数据结束，这些数据可以直接输入计算机系统而无需更改，例如电子数据交换和D一世通过电子表格输入的交易或交易。一个特例是文档成像，它可以与公司的计算机系统紧密耦合，也可以作为一个完全没有链接的独立系统进行维护。因此，它在展品中被一个更大的框包围，表明它可以占据展品内的范围。根据图中的信息，很明显，库存会计师应该建议安装右上角指出的系统，因为它们提供了收集最高质量成本信息的最佳方法，这些信息可以直接注入到公司的成本计算信息中央数据库。
本章讨论图表 1-1 中提到的更高级的数据收集技术，以及一对仅适用于拣选功能的更专业的方法：语音拣选和灯光拣选。它还说明了如何使用反冲来避免大多数库存交易。
会计代写|会计作业代写ACCOUNTING代考|BAR CODING
假设 Alpha 公司希望通过其生产过程的每一步来跟踪产品的进度。作为一家技术先进的组织，它在每个工作站都安装了数据输入键盘。其中一种产品的部件号为 AD-546-798。每个工作站的操作员都需要使用键盘输入零件编号，然后输入完成的单元数量。库存会计使用此信息来确定在制品批次在工厂中移动时的进度。但是，零件编号毫无意义，以至于 10 名工作站操作员中有 3 名通过调换编号错误地输入了信息。数字的 546 部分与数字的 798 部分在键盘上的同一行，因此很难避免换位。
显然，在这种情况下，数据输入不准确是一个大问题。在现实世界中，这是一个巨大的问题，因为即使员工没有接受过数据输入方面的适当培训，他们也会被要求将数据输入计算机系统。作者最近观察到一种情况，其中主要语言不是英语的劳动力的年流动率也高于200%，被要求将生产数据输入仓库数据库；结果是持续的库存记录不准确程度50%或更大，尽管每周周期计数。简而言之，数据输入的人为因素会在确保将准确数据输入计算机数据库方面造成相当大的困难。这个问题可以通过使用条形码来解决。
条形码是一组交替的平行条和不同宽度的空格，表示字母、数字和其他字符。当通过连接到包含解码算法的计算机芯片上的激光束扫描时，这组条形和空格将转换为字母数字字符。几种算法会产生不同类型的条形码。最受欢迎的代码之一是 Code 39 ，它包含字母和数字一世.和.,一世s一种lpH一种n在米和r一世C并在制造业中大量使用。另一个是 Interleaved 2 of 5 ，它只包含数字字符；这种条形码最常见于汽车、仓储和行李处理行业。另一个变体是通用产品代码在磷C，主要见于超市和零售业。无论使用何种方法，所有这些条码都可以在公司内部通过将所需字符输入计算机来生成，计算机将它们转换为所需的条码格式并将它们发送到打印机。建议使用激光打印机，因为它可以生成更高分辨率的条码，尽管喷墨打印机的分辨率比较接近。不建议将点阵打印机用于条码打印，因为它们的分辨率水平要低得多。
会计代写|会计作业代写ACCOUNTING代考|WIRELESS DATA TRANSMISSION
当交易输入计算机终端时，它通过电线或光缆传输到数据库进行存储。不幸的是，这种数据输入方法需要人们步行到固定的终端位置才能输入数据，这对于在通过设施时收集数据的员工来说并不总是可行的。
这个问题的答案是获得一个将无线传输发送到接收器的终端，该接收器又直接链接到数据库。这使得数据输入几乎可以在任何地方进行。这种数据录入方式得到了迅速的改进，已经开发出多种类型的便携终端。一种是射频条码扫描器，它是一种集成的液晶显示器、键盘和扫描器。多用于仓库，循环计数器可以现场录入数量变化而不是写下来，走到终端，录入数据，然后走回计数区。另一个终端是无线掌上电脑一种nds和在和r一种lķn这Cķ这FF在和rs一世这ns吨H和r和这F，可以用手写笔输入信息，然后将其发送到网站，然后将其作为电子消息发送到公司的数据库。还有一种变体是连接到蜂窝电话的便携式计算机。通过电话建立调制解调器连接，通过电话线将数据传输到公司，在公司将数据转换为数字信号并发送到公司数据库。
无线应用直接适用于库存交易。例如，任何库存系统的一个主要问题是仓库工作人员进行交易，然后必须找到输入信息的计算机终端。这可能需要走很长一段路，因此工人可能会忘记某些要输入的信息或完全错过输入的信息。射频条码扫描仪避免了这个问题，因为无论工人在设施内的哪个地方旅行，它们都可以随时使用。信息被扫描或打入便携式单元，交易立即发送到中央计算机数据库进行更新。
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