[1]曾福英.基于模型库的管理会计信息系统设计探析[J].计算机技术与发展,2022,32(S1):148-151.[doi:10. 3969 / j. issn. 1673-629X. 2022. S1. 031]
　ZENG Fu-ying.Design of Management Accounting Information System Based on Model Base[J].,2022,32(S1):148-151.[doi:10. 3969 / j. issn. 1673-629X. 2022. S1. 031]
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基于模型库的管理会计信息系统设计探析()

《计算机技术与发展》[ISSN:1006-6977/CN:61-1281/TN]

卷:
32
期数:
2022年S1期
页码:
148-151
栏目:
应用前沿与综合
出版日期:
2022-12-11

文章信息/Info

Title:
Design of Management Accounting Information System Based on Model Base
文章编号:
1673-629X(2022)S1-0148-04
作者:
曾福英
山东东营职业学院,山东 东营 257091
Author(s):
ZENG Fu-ying
Shandong Dongying Vocational College,Dongying 257091,China
关键词:
模型库; 管理会计信息系统; 程序化自动统计; 人为错误; 工作效率
Keywords:
model base; management accounting information system; programmed automatic statistics; human error; work efficiency
分类号:
TP302;TM425
DOI:
10. 3969 / j. issn. 1673-629X. 2022. S1. 031
摘要:
管理会计从 20 世纪 20 年代发展到现在,已从早期的执行性管理会计阶段发展到决策性管理会计阶段。 完整意义的会计信息系统应是财务会计和管理会计相结合的信息系统,但目前管理会计信息系统在企业的应用却不多。 为了提升管理会计信息系统的大数据自动化水平,在其中引入模型库程序化会计大数据统计汇总功能,使系统可以根据模型库程序化生成账目统计信息、财务报表和相关报告书。 该系统可将大量会计相关工作从人工统计工作方法转变为计算机自动化统计工作方法,减少了会计相关岗位的工作量,减少了人为错误发生概率,提升了会计工作效率。
Abstract:
Management accounting has developed from the 1920s to the present,from the early stage of executive management accountingto the stage of decision-making management accounting. A complete accounting information system should be a combination of financialaccounting and management accounting,but at present,the application of management accounting information system in enterprises is notmuch. In order to improve the automation level of big data in management accounting information system, the function of big datastatistical summary of programmed accounting of model base is introduced into it,so that the system can generate account statistical information,financial statements and related reports according to the programmed model base. The system can transform a large number of accounting-related work from manual statistical work method to computer - automated statistical work method, reduce the workload ofaccounting-related posts,reduce the probability of human error and improve the efficiency of accounting work.

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更新日期/Last Update: 2022-06-10