电算化英文论文文献

Electronic Data Processing (EDP) ManagersCalifornia Occupational Guide Number 348Interest Area 111995 THE JOBIn every industry there is need for managers to plan and direct the activities of all organizational functions. Industries that use computers employ ELECTRONIC DATA PROCESSING (EDP) MANAGERS to control the various activities related to the operation of the firm's mainframe computer or its client-server network, as well as all of the peripheral equipment. Major users of EDP systems are banks, public utilities, transportation and insurance companies, large manufacturing firms, and government and educational establishments. Computer equipment manufacturers and independent computer service firms also operate computer centers on a fee or contract basis. While the EDP unit often operates as an independent center, serving all departments of the establishment under an executive officer, it is often attached to another department, such as accounting.In some firms, an EDP Manager may be responsible only for computer production: data entry, data control, equipment scheduling, and quality control. In such firms, another EDP Manager takes care of programming, program maintenance and systems analysis functions. Frequently, however, the EDP Manager is in charge of all of these activities.As head of computer production units, EDP Managers plan and direct the operation of the electronic data processing equipment, and select, train, supervise and evaluate the work of the computer operations staff. In planning the work of the department, EDP Managers evaluate the relative importance of various projects and determine job priorities. They review the requirements of each project, assign machine time and personnel to complete it, and coordinate all projects to produce a continuous work flow and meet deadlines established by management of user departments. Since idle machines are expensive to the organization, one of the prime responsibilities of the EDP Managers is the effective utilization of all data processing equipment through scheduling.When their departments encompass programming and systems analysis, EDP Managers generally review and approve all systems charts and programs prior to their implementation. They may also spend much time with the analysts working out the requirements of a proposed job, defining the problem and developing the program. If the EDP Manager is not directly responsible for new programs, he/she is usually consulted about the data operations or other aspects of a new program, and may confer with programmers and analysts regarding program problems that arise during a machine run.WORKING CONDITIONSEDP Managers work in well-lighted and well-ventilated rooms. However, the temperature where the data processing equipment is located is kept lower than normal in order to counteract the heat generated by the machine operations. EDP Managers are exposed to noises in the room from the low hum of the tape or disc drives to the high-speed sound of the printers. Meeting deadlines, satisfying the demands of user departments, and solving personnel problems are potential causes of stress in this occupation; therefore, EDP Managers should have emotional stability and patience as well as organizational ability. Effective job performance generally requires that EDP Managers be able to stand and move about with ease and have mobility of arms and hands. Good vision is essential since this job demands considerable reading and other close work.EMPLOYMENT OUTLOOKThe following information is from the California Projections of Employment published by the Labor Market Information Division. It includes Engineering, Mathematical and Natural Sciences Managers.Estimated number of workers in 1990 53,040Estimated number of workers in 2005 64,830Projected Growth 1990-2005 22%Estimated openings due to separations by 2005 14,230(These figures do not include self-employment nor openings due to turnover.)Even though more organizations are acquiring computers or enlarging their existing facilities, refinements in equipment and production methods which increase the output of the machines, may actually lessen, rather than increase the need for managers. The trend of large firms to consolidate their activities into regional service centers will also limit the growth of this occupation. However, because of industry expansion, there will continue to be a need for EDP Managers, especially those who stay abreast of technological changes. Most of the openings that will occur will be filled from within the organization.WAGES, HOURS, AND FRINGE BENEFITSEDP Managers' salaries tend to vary widely in line with such factors as the nature and size of the employing establishment, the level of the position and the degree of responsibility entailed. Salaries also vary depending upon the type of installation, i.e., utilizing a single computer manufacturer's line or using various computers manufactured by different companies. Beginning salaries start at approximately $2,500 to $4,000 per month.Those with experience may earn from $3,700 to $6,500 or more per month. Highly experienced individuals may earn up to $8,500 or more per month. Managers working for the State of California start at about $4,000 per month, and may promote to manager IV, which has a maximum salary of $6,404 per month. Those who have the higher salaries are generally responsible for directing programming and systems analysis as well as EDP operations. The work week is nominally 40 hours; however, most data processing managers find it necessary to work overtime to handle peak workloads and to compensate for unavoidable delays in the regular schedule.Fringe benefits usually include paid vacation a year, paid holidays, sick leave and health benefits. Some organizations provide a retirement and profit-sharing plans.ENTRANCE REQUIREMENTS AND TRAININGMost employers require EDP Managers to have a bachelor's degree in business administration, engineering, or computer science. Three to five years experience in data processing is usually required of EDP Managers. Demonstrated supervisory ability, along with the required experience and training is highly desirable. Managers should be familiar with program languages such as COBOL or FORTRAN. In most establishments, a broad knowledge of the firm's activities, gained through experience in accounting production, inventory control, or other specialized activities is considered an asset when combined with EDP experience.ADVANCEMENTBecause of the evolving nature of EDP programming and equipment, it is important that the EDP Manager engage in continuing self-education. Several lines of advancement may be open to the EDP Manager depending on the organizational structure of his firm. Where systems and procedures functions are separate from machine operations, management of this overall planning unit may constitute a promotion. If the EDP unit is a part of the accounting department, the manager may advance to chief accountant or controller provided he has the necessary accounting background. Elsewhere, the EDP Manager may be in line for promotion to other managerial or administrative posts since directing data processing activities provides the opportunity to become familiar with most of the firm's activities. Furthermore, as the job of the EDP Manager grows in complexity and scope, these constitute an upgrading in itself with no reassignment of duties.

ManualAccounting Versus Computerized AccountingProceedings of InternationalConference on Accounting Education Reform and Development Conference —James As many professional accountants andauditors state - accounting is a language of business which is accepted in alldeveloped and developing countries. Every company applies accounting because itis generally accepted that companies have to reveal certain financial andmanagement information to the government and public users and of course becauseaccounting is indispensable tool in business decision-making process. With thedevelopment of information technologies there were developed many computerproducts (software) that make accounting as easy as ABC for those who usesthem. From this point accounting can be divided into two basic categories:thosewhich apply manual accounting and those which prefer computerized accountingsystems. This paper is targets the main features of manual and computerizedaccounting, their benefits and shortcomings, and their comparison. From the accounting theory it is knownthat accounting cycle includes the following steps: journalizing thetransactions, posting them to ledger accounts, preparing trial balance, makingadjustment entries, preparing adjusted to end-of-period trial balance ,preparing financial statements and appropriate disclosures, journalizing andposting the closing entries, and preparing after-closing trial balance at last.From the first look it is not very difficult and it is so indeed, but whenthere are thousands or millions of transactions the situation dramaticallychanges. Lots of transactions that must be processed in the accounting cyclemake this process routine and even a little mistake or inaccuracy can cause allthe cycle from the very beginning in order to find and correct the mistake. Soas to shed some light on the matter lets examine accounting cycle morethoroughly. Every transaction (event that change the financial resources orobligations of the company) must be recognized, classified and documented; inaddition there must be corresponding accounts identified and changed. Thetransactions are recorded in appropriate journals (general journal, salesjournal etc) with transaction data, affected accounts? titles, debit and creditof each affected account and explanation specified in the journal record. Theabove procedure is used for each transaction. All the journal records must beposted to the ledger on a periodic basis (daily or weekly), which is a group ofaccounts put together and classified (assets, liabilities, revenue, expensesand equity) ? in other words general ledger summarizes all the transactionswithin a period of time. In addition there is a subsidiary ledger can be used,which is a more detailed source, where individual items comprised (inventory,accounts payable and accounts receivable). General ledger contains controllingaccounts which summarize the content of subsidiary ledger. At the end ofaccounting period with the help of general ledger there is a trial balancecalculated to make sure that debit and credit are in balance (if they are notequal it means that there is an error somewhere). Then there must beappropriate adjustments made like depreciation and income tax expenses,adjusted records posted to the ledger and adjusted trial balance calculated.After this there are financial statements should be prepared, which includebalance sheet, income statement, statement of retained earnings and statementof cash flows. Then journal entries of temporary accounts are closed topermanent accounts and posted to the ledger, and at last after-closing trialbalance can prepared. In order to stay on top companies have toanalyze the performance of all organizational cells (starting from unskilledworkers and operating personnel, and finishing with top managers and other keypersonnel) and discover all the deviations from the plan, their causes, andfinally companies? management has to take corresponding measures to avoid suchdeviations in the future. These procedures are called internal controls andinclude the following five elements: control environment, risk assessment,monitoring, information and communication, which are assessed separately andput together a single rate of organization's performance. Control environmentmeans the way of organization's internal control? which manager controls theemployees, how and whom does that manager reports next about the planperformance etc. Risk assessment implies measures to determine all thepotential risks in advance, their causes, probabilities and counter-measures toavoid and manage them; how can those risks influence company's performance andfinancial state; how to minimize the costs of facing financial risks etc.Monitoring implies quality control of company's operations and personnel.Information and communication element means the control over communication flowand the quality of information flow within the organization in order tominimize the time of communication and information losses. Internal controlprocedures allow to keep companies? assets from dissipation and controlproductivity and usefulness of all departments. Let's return to the main issue of thepaper. Manual accounting implies that employees perform the whole accountingcycle manually on a periodic basis: they calculate trial balances, journalizetransactions, prepare financial statement reports and other routines. Of courseit takes much time, resources and effort in large organizations. Computerizedaccounting implies that the only thing that employees do is recordingtransactions into the computer which processes the other steps of accountingcycle automatically or by a request. But this is a very simplified view on thecomputerized accounting because transaction is a complex category whichincludes not only sales or acquisitions, but depreciation, premiums and wagescalculation, dividends etc. So computers provide accurate calculations andsmart reports but it takes much time, resources and effort too and it ' sdifficult to assess which accounting type is more fast and economic. If manualaccounting requires qualified accountants to keep a record of businesstransactions, computerized requires accountants which can use specific softwareand thus they cost more. Computer software calculates faster but it does notknow what you need until you can clearly explain what exactly you need. Inaddition good computerized accounting system can cost thousands and evenmillions dollars, depending on the complexity and the size of organization.Computerized accounting provides better internal control report system for anygiven period of time (computer can control thousands indicators simultaneouslyand create notifications to the appropriate departments or workers if someindicators do not correspond to the normal state), while manual control takesmore time. Among the advantages of manual accounting there are: comparatively cheapworkforce and resources, reliability, independence from machines, skilledworkers availability; the disadvantages include: reduced speed, increasedeffort of accountants, relatively slower internal control reporting, routinework and some others.Among the main advantages of computerized accounting thereare: high speed and mobility of reporting, reliability, no routine work,increased accuracy, internal control system of increased productivity, easyback up and restoration of records; the disadvantages include: extremely highcosts on developing, introducing and using the system, special trainings forpersonnel, increased personnel costs, dependence on machines etc.Obviously bothcomputerized and manual accounting have advantages and disadvantages but theyperform the same task, and the final result is the same. The main differencesbetween them are the costs ,speed and mobility. Thus small and medium businesses usually prefer manualaccounting without detriment to quality while large corporations apply complexaccounting systems which cost millions dollars but the effect from theirapplication exceeds all the expectations.还有中文翻译，2100左右，是经济学家詹姆斯撰写的手工会计与电算化会计会计教育改革与发展—第四届会计与财务问题国际研讨会论文集