Page 286 - Sensors and Control Systems in Manufacturing

The Role of Sensors and Contr ol Technology in CIM
lends itself to the use of electronic data interchange to electronically 245
transfer funds to vendors.

5.3.6.3 Billing and Accounts Receivable
The billing and accounts receivable area prepares invoices to custom-
ers and manages customer account collections. Input to this area con-
sists of product shipping data and cash received. Output includes
customer invoices, delinquent account reports, and credit ratings.
Transferring funds electronically through EDI can simplify this area
significantly.

5.3.6.4 Cost Accounting
Cost accounting activity supports product pricing and financial plan-
ning by establishing product costs. These costs can include those of
materials, direct and indirect labor, fixed production elements
(machinery and equipment), variable production elements (electric-
ity, fuels, or chemicals), and overhead. Other functions can include
establishing standard costs, reporting variances to standards, costing
job orders, and determining accrued costs.
Cost accounting input is acquired primarily from plan opera-
tions. Output is sent to financial management and planning.

5.3.6.5 Payroll
The payroll area computes payments, taxes, and other deductions for
employees. It also includes reporting and paying employee tax with-
holdings to government agencies. Input includes time and attendance
information and production data from plant operations. Output
includes payroll checks, labor distribution, and government reports
and payments.

5.3.6.6 Enterprise Planning and Business Management
Enterprise planning and business management functions include
establishing goals and strategies for marketing, finance, engineering
and research, plant automation, sensors and control systems, and infor-
mation systems. Input and output are exchanged through sensors and
control systems with virtually every other area of the enterprise.

5.3.6.7 Enterprise Services
Enterprise services include such support services as office personnel,
management information services, personnel resources, and public
relations. These services require extensive administrative support
tools, such as text processing, decision support, and graphic tools.
But since input and output will be exchanged throughout the entire
enterprise, it is imperative that these tools be integrated with the
enterprise’s other systems.