Kısa cevap · Soru 226
What do receivables occur for ?
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Receivables occur for credit sales.
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Receivables occur for credit sales.
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Invoice is a document that indicates a sales transaction has been made.
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The main objective of a business is to sell products/services to the customers and make profit from the sales activity.
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Accounting information system collects financial data from the operations of the business, processes the collected data and tranforms them into financial information, and produces reports for the decision makers.
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The differences are the hardware and software used in the system and the way of doing the transactions (Sürmeli, 2009).
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Fixed asset system deals with the acquisition, maintanence and disposal activities of the fixed assets.
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1.Capital Budgeting 2.Cash Management 3.Credit Management 4.Financial Analysis 5.Financial Forecasts 6.Profit Planning
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• Preparing opening balance sheet • Recording opening journal entry based on opening balance sheet • Posting opening journal entry to general ledger
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Accounting information system is composed of three major subsystems: The transaction processing system, The general ledger/financial reporting system, and The management reporting system(Hall:, 2008)
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• To meet its day-to-day needs • To compensate for the uncertainty associated with its cash flows and • To satisfy bank requirements.
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The term production can be defined as transformation of tangible and intangible inputs into goods or services. It can be explained elaborately as the transformation or conversion of a set of inputs, such as raw materials, labor, knowledge, into one or more outputs such as tables, cars, banking services.
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Before explaining the production system, it is more convenient to explain what the system is. The system is a collection of interacting, interrelated or interdependent elements or components that are organized for a common purpose. Organizations can be seen as systems that procure and transform inputs into outputs which are subsequently discharged into their external environment. The cycle of inputs, transformation and outputs must be maintained if an organization is to exist over time. This is to say, an organization’s survival heavily depends on its capability of producing some output that can be exchanged for the energy (feedback) necessary to obtain new inputs and also to maintain itself in operating order. It is generally emphasized that all companies are to some degree open systems as opposed to closed systems. That is, a typical company (system) depends on other systems for its inputs; and thus, it cannot exist in isolation. Whereas, closed systems do not depend on other systems for its inputs (Bedeian, 1993:52). Therefore, it can be said that the system is composed of inputs, process, outputs and feedback. Transformation or conversion of set of inputs into one or more outputs can be description of organizations as production systems.
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Manufacturing systems management (MSM) here is defined as a functional domain that involves all of the activities, such as design, implementation, operations and monitoring, etc., that are needed to regulate and optimise a manufacturing system as it progresses through its life cycle.
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Hard technology and soft technology are the two main categories of the technology.
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Hard technology represents a variety of tasks in the creation and delivery of goods and services performed by the equipment and devices. Computers, computer chips and microprocessors, communication lines, sensors, robots are some examples for the hard technology.
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Soft technology is the application of the Internet, computer software, and information systems to provide data, information, and analysis and to facilitate the accomplishment of creating and delivering goods and services. Database systems, artificial intelligence programs, and voice-recognition softwares are some examples for the soft technology.
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1. An IOS focuses on the main problem structure and processes of a specific industry such as home insurance, airlines or automobile manufacturers. 2. An IOS addresses important decisions that are necessary to serve the customer in the best possible way such as customer relationship management systems focus on building long-term relationships with loyal customers to increase satisfaction and profits. 3. An IOS improves decision making within the organization by including the collection, storage, analysis and dissemination of data and information via information technology. Data warehouses and data mining typically are the integral parts of an IOS. 4. An IOS has the capability of making key decisions in a synchronous and timely way in every point throughout the value chain.
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Enterprise resource planning (ERP) systems provide the integration of the company internally and externally in order to meet the needs and requirements of the customers and in this way the company has a competitive advantage in the market.
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Material Requirements Planning (MRP): Material requirements planning (MRP) is an inventory management system which is planned to help companies in scheduling and placing orders for items of dependent demand.
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Closed Loop Material Requirements Planning (MRP-CL): The traditional MRP benefits lots of new functions from MRP-CL. By containing tools for analyzing priorities and production capabilities, it provides support for both planning and execution.
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Manufacturing Resource Planning is a method providing effective planning of all resources of a manufacturing company. Preferably MRP II addresses operational planning in units, financial planning in dollars and has simulation capabilities to respond to “what-if” type of questions. Many interrelated functions are included in this system such as, business planning, sales and operations planning, production planning, execution support systems for capacities and materials. Financial reports, business plan, the purchases ratio, transportation budget and inventory in dollars are integrated with the result of these systems.
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Phase I - Material Requirements Planning (MRP) Phase II - Closed Loop Material Requirements Planning (MRP-CL) Phase III – Manufacturing Resource Planning (MRP II) Phase IV - Enterprise Resource Planning (ERP)
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Manufacturing, distribution, sales, accounting, and human resource applications are the main ERP modules integrated.
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A successful supply chain management strategy is based on accurate order processsing, just-in-time inventory management, and timely order fulfillment.
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CRM is a designed process to collect data related to customers, to get features of customers, and to apply those qualities in activities.
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