International Journal of Advanced Multidisciplinary Research and Studies
Volume 3, Issue 5, 2023
Designing an Accounting Information System According to the Production Cycle in Manual Accounting
Author(s): Nguyen Hoai Anh, Nguyen Hoai Phuong, Vu Thi Ngoc Huyen
Abstract:
In the management and operation of businesses in general and manufacturing businesses in particular, a management information system is indispensable, in which the accounting information system plays a key role. There are many aspects to organizing an accounting information system in an enterprise, but designing an accounting information system according to the production cycle in manual accounting is extremely necessary. The article summarizes the forms of production, thereby focusing on designing a production accounting information system based on batch production. Building a system of batch production documents, including a production schedule, list of raw materials, technological process sheets, production orders, etc.At the same time, the article also builds a flow chart of batch production documents. Including: The planning and production department, the production department, inventory control, and the cost accounting department.
Keywords: Accounting Information System, Production Cycle, Manual Accounting
Pages: 1339-1342
Download Full Article: Click Here