造纸企业获利能力指导信息的报告制定和模拟应用

Reporting and Simulation of Industrial Economic Profitability Steering Information

研究了会计核算的一个重要方面,包括以“事后记录”信息为基础的会计核算数据和信息与所需的“事前预测”信息的界定。当筹划这些不同类型信息的主要应用领域时,人们发现:随着工业企业管理层面的升高,对信息应用的需求与重视也逐步增加。即使在最低管理层面,仍然需要更多不同因素组成的会计信息。而且,这仅仅受限于可供使用的计算机程序的性能,以及在工业生产批次这一层面单独资源消耗量记录数据库的准确性。

This paper has dealt with an Important aspect of accounting, which consists of the demarcation of accounting data and information, based on Ex Post information, from required Ex Ante information. When contemplating the main applications of these different types of information, one can easily notice the increase in demand and emphasis, the higher one rises on the industrial hierarchical levels. But even on the lowest level, the need for more accounting information in different configurations is apparent, and only limited by the properties of available computer programmes, and the accuracies of the recording data bases of the individual resource consumptions required for the computations on the level of the industrial production runs.