Science Journal of Applied Mathematics and Statistics

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Research and Development of Accounting Management Information System for Railway Enterprise’s Fixed Assets

Received: 30 August 2019    Accepted:     Published: 23 October 2019
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Abstract

In order to deepen the whole-course management of fixed assets accounting of railway enterprises and promote the optimal allocation of enterprise resources, it is particularly necessary to establish a whole-course management system of fixed assets accounting for railway enterprises. Aiming at the problems exposed in the application of fixed assets accounting and management in railway enterprises, this paper investigates and summarizes the needs of enterprises, and puts forward the design scheme of railway enterprises fixed assets accounting and management information system. In this paper, based on the concept of the whole process of fixed assets management accounting of railway enterprise, promote the optimized allocation of enterprise resources, the use of computer network and information technology, through the optimization of business processes control mechanism, establish a data set, design a whole process of fixed assets of the enterprise railway management information system, solve the problem of application in the accounting of fixed assets management in railway enterprises. The multilevel network of railway enterprise management department is realized to meet the fine management requirements of different management levels.

DOI 10.11648/j.sjams.20190705.13
Published in Science Journal of Applied Mathematics and Statistics (Volume 7, Issue 5, October 2019)
Page(s) 79-82
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Railway Enterprises, Fixed Assets Accounting, Whole Course, Information Systems, Software Development

References
[1] Notice on the issuance of "measures for the management of fixed assets of China railway corporation" (China railway general finance [2015] no. 45)
[2] Railway transport equipment overhaul management measures (railway finance [2011] no. 198).
[3] Special planning for railway financial accounting management information system (finance and accounting [2010] no. 27).
[4] Standards for enterprise accounting information (finance and accounting of ministry of finance [2013] no. 20).
[5] Basic requirements for network security level protection of information security technology (GB/ t22239-2019).
[6] Wang Junqiang. Research and Implementation of Equipment Management Information System Based on Component [M]. Computer Integrated Manufacturing Systems, October 2004 (9).
[7] Qin Jianhua, Huang Shijie. Development of Equipment Management Information System [M]. Computer Applications, 2001, 21 (zl).
[8] Xiong Guanghua. Frame Design, Technical Implementation Pattern and Application of Equipment Information Management System [M]. Journal of Wuhan Engineering Institute, 2007, 19 (1).
[9] Jia Xiuping, Zhang Guanghui, Meng Lili. Plant Management Information System Based on B/S Model [M]. Plant Maintenance Engineering, 2008 (9).
[10] Chai Yongsheng. Research on Equipment Management Information System [M]. Computer Engineering and Applications, 2014, 40 (12).
[11] Jiang Feipeng. Design and Implementation of Management Information System for EMU's Maintenance and Repair Equipment [M]. Railway Computer Application, 2011, 20 (2).
[12] Wang Wei. Workflow-based Design of Equipment Management Information System [D]. Jiangsu Science & Technology Information, 2014 (20).
[13] Jiang Zhiqiang. Development and Application of Equipment Management Information System [D]. China Plant Engineering, Beijing, 2011.
[14] Pekka Leviäkangas. Service Value and Componentized Accounting of Infrastructure Assets [J]. Journal of Infrastructure Systems: 10.1061/(ASCE)IS.1943-555X.0000497.
Author Information
  • IT Department, China Academy of Railway Sciences Corporation Limited, Beijing, China

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  • APA Style

    Lei Ma. (2019). Research and Development of Accounting Management Information System for Railway Enterprise’s Fixed Assets. Science Journal of Applied Mathematics and Statistics, 7(5), 79-82. https://doi.org/10.11648/j.sjams.20190705.13

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    ACS Style

    Lei Ma. Research and Development of Accounting Management Information System for Railway Enterprise’s Fixed Assets. Sci. J. Appl. Math. Stat. 2019, 7(5), 79-82. doi: 10.11648/j.sjams.20190705.13

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    AMA Style

    Lei Ma. Research and Development of Accounting Management Information System for Railway Enterprise’s Fixed Assets. Sci J Appl Math Stat. 2019;7(5):79-82. doi: 10.11648/j.sjams.20190705.13

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  • @article{10.11648/j.sjams.20190705.13,
      author = {Lei Ma},
      title = {Research and Development of Accounting Management Information System for Railway Enterprise’s Fixed Assets},
      journal = {Science Journal of Applied Mathematics and Statistics},
      volume = {7},
      number = {5},
      pages = {79-82},
      doi = {10.11648/j.sjams.20190705.13},
      url = {https://doi.org/10.11648/j.sjams.20190705.13},
      eprint = {https://download.sciencepg.com/pdf/10.11648.j.sjams.20190705.13},
      abstract = {In order to deepen the whole-course management of fixed assets accounting of railway enterprises and promote the optimal allocation of enterprise resources, it is particularly necessary to establish a whole-course management system of fixed assets accounting for railway enterprises. Aiming at the problems exposed in the application of fixed assets accounting and management in railway enterprises, this paper investigates and summarizes the needs of enterprises, and puts forward the design scheme of railway enterprises fixed assets accounting and management information system. In this paper, based on the concept of the whole process of fixed assets management accounting of railway enterprise, promote the optimized allocation of enterprise resources, the use of computer network and information technology, through the optimization of business processes control mechanism, establish a data set, design a whole process of fixed assets of the enterprise railway management information system, solve the problem of application in the accounting of fixed assets management in railway enterprises. The multilevel network of railway enterprise management department is realized to meet the fine management requirements of different management levels.},
     year = {2019}
    }
    

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