CONSIDERATIONS OF FIXED ASSETS ACCOUNTING INFORMATION SYSTEM

Sorin-Sandu Vînatoru
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Sorin-Sandu Vînatoru: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2015, vol. 2, issue 43, 175-181

Abstract: The present study aims to analyze the functioning of an integrated system comprising the essence of contemporary operations management, namely the methods of process improving in a representative and essential industry. The priorities of local management practices follows subjects such as the savings, efficiency, optimizing the resources usage, remove of dissipation, total quality etc. We analyze the challenges accompanying the efforts of some entrepreneurs to assimilate the principles of improving and to acquiring the lean organization status. This work deals with the processes improvements, respectively the applying of lean manufacturing tools and principles within the automotive industry in Craiova and in adjacent area. The immediate utility of the processes improvement principles comes from their contribution to profit growth (cost reduction) and also to improve the competitive position. The research is a directed investigation on the optimization programs and processes applied by a dozen of organizations working around the great producer operating in or near Craiova, and by analyzing the directions promoted on their own or under the coordination of the driver-company. The implementation of process improvements principles at Ford's supplier’s network is one of the biggest objectives. The conclusions highlight the intentions and the achievements smoothing the philosophy of continuous improvement processes, the incumbent potential of these initiatives to eliminate the waste, but also some failures.

Keywords: accounting management; accounting system; fixed assets; users (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2015:i:43:p:175-181

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