Please wait, while we are loading the content...
| Content Provider | IEEE Xplore Digital Library |
|---|---|
| Author | Wu Zu-guang Zhu Guo-hua Xia Bin Liu Hui |
| Copyright Year | 2009 |
| Abstract | In traditional accounting,cost is an accumulating process little by little but revenue is realized and recognized on a timeline.Though revenue matches cost,there are different notion about revenue and cost in accounting,which reflects that it is a flaw of traditional accounting theory.Based on the idea of accumulating and assigning cost with the production process and combining the latent customers’ state transformation under Electronic Commerce(EC) circumstances,the author present that revenue realization be a process and not be a point-in-time. Combining the data in EC and using the Markov process,this paper establish a Revenue process model under electronic commerce(EC) circumstances, which integrates the data produced in different period of the process of revenue realization.Finally,this paper illustrate the method of forecasting revenue in management accounting under electronic commerce(EC) circumstances and the feasibility of advancing the time of revenue recognition in financial accounting. The use of this model can change the performance management and analysis process and change the Business-to-Business service control method. |
| Starting Page | 483 |
| Ending Page | 486 |
| File Size | 453107 |
| Page Count | 4 |
| File Format | |
| ISBN | 9780769537290 |
| DOI | 10.1109/SSME.2009.26 |
| Language | English |
| Publisher | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
| Publisher Date | 2009-07-11 |
| Publisher Place | 09PR3729 |
| Access Restriction | Subscribed |
| Rights Holder | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
| Subject Keyword | Markov process Production systems Costs Conference management Data engineering Data integeration Electronic mail Electronic commerce Management accounting Technology management Engineering management Revenue Forcasting Markov processes Performance analysis |
| Content Type | Text |
| Resource Type | Article |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
| Sl. | Authority | Responsibilities | Communication Details |
|---|---|---|---|
| 1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
| 2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
| 3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
| 4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
| 5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
| 6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
| 7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
| 8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
| 9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |
|
Loading...
|