Benefits Of Computerized Accounting Information Systems On The JIT Production Systems

Öz Advancements in information technology IT have enabled companies to use computers to carry out their activities that were previously performed manually Accounting systems that were previously performed manually can now be performed with the help of computers Therefore improvements in the information technology have facilitated the use of cost and management accounting procedures On the other hand most of the companies have started to apply just in time JIT production system as a tool to become competitive Companies applying JIT production system aim at minimizing all inventory levels and delivering the goods and services to customers on time In this sense use of IT has also helped companies apply JIT production system more effectively The aim of this paper is to identify how improvements in IT have influenced accounting systems More importantly this paper will also focus on examining the benefits of information technology for companies applying JIT production system KeyWords: Information technology Just in Time Computerized Accounting Özet Bilişim teknolojilerindeki ilerlemeler işletmeleri daha önce elle yaptıkları faaliyetleri bilgisayarlar yardımıyla yapmalarını sağlamıştır Daha önce elle tutulan muhasebe kayıtları da artık bilgisayarlar yardımıyla tutulmaktadır Bu sayede bilişim teknolojilerindeki gelişmeler maliyet ve yönetim muhasebesi süreçlerini kolaylaştırmışlardır Diğer taraftan işletmeler sıfır stokla üretim JIT felsefesini uygulamaya çalışarak rekabet güçlerini artırmak istemektedirler JIT felsefesini uygulayan işletmeler temel olarak her türlü stok seviyelerini ve müşteriye ürün teslim sürelerini azaltmaya çalışmaktadırlar Bu anlamda bilişim teknolojileri işletmelere JIT felsefesini daha verimli bir şekilde uygulamakta yardımcı olmaktadır Bu çalışmanın temel amacı bilişim teknolojilerinde ortaya çıkan gelişmelerin muhasebe sistemlerini nasıl etkilediğini açıklamaktır Daha da önemlisi bu çalışma JIT felsefesini uygulayan işletmeler için bilişim teknolojilerinin yararlarını ortaya koymaya çalışacaktır Anahtar Kelimeler: Bilişim Teknolojileri Sıfır Stokla Üretim JIT Bilgisayarlı Muhasebe

Benefits Of Computerized Accounting Information Systems On The JIT Production Systems

PDF

___

ATKINSON, Anthony A.; BANKER, Rajiv D.; KAPLAN, Robert S.; YOUNG, S.Mark. Management Accounting, 3rd edition, Prentice Hall, 2001.
ATRILL, Peter; McLANEY. Management Accounting for Non-Specislists, third edition, Prentice Hall, 2002.
BAILES, Jack C.; KLEINSORGE, Ilene K. “Cutting Waste With JIT”. Management Accounting, 1992, pp.28-32.
DeLUZIO, M.C. “The Tools of JIT”. Journal of Cost Management. Summer, 1993, pp.13-20.
HAYES, R.H. “Why Japanese Factories Work”. Harvard Business Review. July--August, 1981, pp.57-66.
BORTHICK, A. Faye. “ Helping Accountants Learn To Get The Information Managers Want: The Role Of The Accounting Information Systems Course”. Journal Of Information Systems, 1996, pp.75-86.
GRABSKI, Severin V.; MARSH, Robert J. “ Integrating Accounting And Manufacturing Information Systems: An ABC And REA-Based Approach”. Journal Of Information Systems, 1994, pp.61-81.
HORNGREN, Charles T.; BHIMANI, Alnoor; FOSTER, George; DATAR, Srikant M., Management and Cost Accounting, Prentice Hall, 1999.
HILTON, Ronald W.; MAHER, Michael W.; SELTO, Frank H. Cost Management, International edition, McGrawHill, 2000.
HORNGREN, Charles T.; BHIMANI, Alnoor; DATAR, Srikant M.; FOSTER, George. Management and Cost Accounting, 2nd edition, Prentice Hall, 2002.
HORNGREN, Charles T.; SUNDEM, Gary L.; STRATTON, William O. Introduction to Management Accounting, 12th edition, Prentice Hall, 2002.
McBRIDE, Maranda; HARRISON, Sheilah; CLARK, Brian. “ Dock-To-Shop Is Just-In-Time”. IIE Solutions, 2000,pp.34-41.
MILLER, Pam Anders; KELLE, Peter. “ Quantitative Support for Buyer-Supplier Negotiation in Just-In-Time Purchasing”. International Journal of Purchasing and Materials Management, 1998, pp.25-30.
MILLIGAN, Brian. “Just-in-time: What’s It Going To Take To Make It Work”. Purchasing, 1999, pp.40-45.
MURTHY, Uday S.; WIGGINS JR, Casper E. “ Object-Oriented Modeling Approaches For Designing Accounting Information System”. Journal of Information Systems, 1993, pp.97-112.
NASH, John F. Accounting Information Systems, Second Edition, PWS-Kent Publishing Company, 1989.
O’BRIEN, John; SIVARAMAKRISHNAN, K. “Coording Order Processing And Production Scheduling In Order Initiated Production Environments”. Journal Of Management Accounting, 1996, pp.151-171.
ROMNEY, Marshall B.; STEINBART, Paul John, CUSHING, Barry E. Accounting Information System, Seventh Edition, Addison-Wesley, 1997.
SCHWARTZ, Beth M.; McGOVERN, J. Michael. “Time versus Money: who’s calling the shots?”. Transportation & Distribution, 1998, pp.33-36.
TRUNK, Christopher. “Manufacturing Systems Software: Briding the Information Gap”. Material Handling Management, 2000, pp.57-61.