E ISSN: 2583-049X

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


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

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