IS ACCOUNTING AN IMPEDIMENT TO COMPUTER INTEGRATED MANUFACTURING?



Indra Bastian(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Lonjakan kemajuan teknologi pabrikasi yang disebabkan kepesatan teknologi komputasi haruslah diimbangi perangkat-perangkat lain dalam dunia usaha. Perangkat akuntansi merupakan salah satu bidang yang selalu dituntut untuk segera mengantisipasi kemajuan perangkat dunia usaha maupun perangkatnya.

Computer Integrated Manufacturing (CIM) merupakan salah satu bentuk kemajuan teknologi pabrikasi. Artikel ini akan membahas hubungan CIM - Akuntansi. Kontribusi artikel ini adalah 1) memberikan gambaran bentuk sistem akutansi yang dibutuhkan dalam kemajuan teknologi pabrikasi dan 2) menggugah perhailan para profesional maupun pengamat tentang kesenjangan prosedur akuntansi dengan dampak kemajuan teknologi.


Keywords


Accounting, Computer Integrated Manufacturing, Accounting an Impediment

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References

Bennett, E.D., (1991), Learning From A CIM Experience, Management Accounting, July, p.28-33 Bertain, L. (1987), A Program Guide For CIM Implementation, 2nd ed., SME: Michigan Carberry, P.R., (1985), CAD/CAM with Personal Computer, TAB BOOKS Inc.: United States Cellular, M., (1992), Database Vendors Make Their CASE, DataMation, March 1, p.59-60 Fersko-Weiss, H (1990), CASE Tools for Designing Your Applications, PC Magazine, January 30, p.213-218 Foston, A.L..C.L Smith & Tony AU, (1991), Fundamentals of Computer-Inte-grated Manufacturing, Prentice Hall: New Jersey Gremillion, L.L. and T. Sea, (1985), COBOL Application Code Generators, Journal Of Systems Management, December, p.31-33 Groover, M.L and W. Emory, (1984), CAD/CAM: Computer-Aided Design and Manufacturing, Prentice Hall: New Jersey Kochan, D. (1986), CAM Developments in Computer-Integrated Manufacturing, Springer: Berlin Scott, P. (1989), Automating The Factory Office Link, CMA Magazine, October, p.18-23-



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