Abstract
In views of management of the entire life cycle of enterprise assets, it is necessary to systematically design an encoding system to distinguish and track the attribute changes of assets. Based on the integration analysis of classification encoding scheme and management information dimension, this paper designs and describes an asset classification and its encoding system, including asset encoding, attribute signature and location encoding structure definition. An important concept of cost accounting and its processing flow path performed in finance about entire life cycle of goods and material had been described too with the increment and uniqueness of transaction flow evidences. The encoding system takes account of the application requirements of information meticulous management for material purchasing, inventory, assets, equipment maintenance, cost accounting, etc. in aspects of data collection, data sharing and collaborative processing.
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More From: International Journal of Information Systems and Management
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