tailieunhanh - Business Ebook John Wiley Sons Inventory Accounting_1

Kế toán kiểm kê chính xác là rất quan trọng để mỗi công ty có một tỷ lệ đáng kể tài sản của nó trong hàng tồn kho. Nó cũng có thể là một trong những nhiệm vụ khó khăn nhất phải đối mặt bởi các bộ phận kế toán. Xác định giá trị hàng tồn kho chính xác đòi hỏi phải có hệ thống theo dõi hàng tồn kho xuất sắc, bố trí nhà kho, và các thủ tục chu kỳ tính, cũng như hệ thống chi phí tích lũy chi tiết. . | Inventory Data Collection I 9 and who ordered it. There is no need to conduct research in a paper file which makes this a much faster way to conduct inventory accounting research. An added benefit of document imaging is that more than one person can access the same document at the same time. With a paper-based system there is always the problem of files being missing because they are being used by someone and the added problem of their not being returned to the appropriate location resulting in a delay in research efforts until the files are returned. With document imaging the file remains in the same storage location in the CD jukebox no matter how many users are reviewing it at the same time. Thus research is never delayed by missing documents. The document imaging solution is a good one but its costs must be considered. For a small organization the cost of the computer hardware and software may be too high in relation to the cost savings anticipated from converting a small volume of documents to a digitized format. However large-volume organizations dealing with tens or hundreds of thousands of documents find that the cost of such a system is negligible in comparison to the benefits gained. Prices are constantly dropping in this area so it is difficult to itemize imaging system prices that will be valid for any length of time. In general a low-end imaging system can be obtained for a price in the low five-figure range while the cost of a high-volume transaction solution can easily exceed 1 million. When preparing a cost-benefit transaction solution for a document imaging system one should consider the benefits not only of reducing research time but also of eliminating rent on document storage space staff positions for filing work and the cost of locating misfiled documents. 1-6 Electronic Data Interchange Data collection is particularly painful when data is received from a company s trading partner and must then be reentered into the company s database. The .