Comprehensive Analysis: Logistics and Supply Chain Management Report

This report provides a comprehensive overview of logistics and supply chain management, focusing on how various elements contribute to the maintenance of knowledge within an organization. It begins by defining and exploring the key elements of logistics, such as technical data, personnel, facilities, computer resources, and packing, handling, transportation, and storage, referencing the research paper "Managing Maintenance Knowledge in the Context of Large Engineering Projects." The report then delves into the role of accounting information systems in managing financial and accounting data, and how these systems support efficient operations. It discusses the components of an accounting information system, including source documents, input devices, storage devices, and output media, and highlights their importance in business transactions and financial reporting. The conclusion summarizes the significance of these logistics elements in fostering effective knowledge management and the utility of accounting information systems in the overall management of the organization.

Running head: LOGISTICS AND SUPPLY CHAIN MANAGEMENT
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Name of student
Name of university
Author’s note:

1
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Table of Contents
Introduction....................................................................................................................2
Discussion......................................................................................................................2
Elements of logistics..................................................................................................2
Accounting information system.................................................................................3
Role of accounting information system.....................................................................5
Components of accounting information system.........................................................6
Conclusion......................................................................................................................7
References......................................................................................................................8

2
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Introduction
This report intends to review the elements of logistics that are associated with the
management of the maintenance of knowledge issues and then determine how they contribute
to the maintenance of knowledge. A brief review of the research paper “A. Hall, William P.,
Managing Maintenance Knowledge in the Context of Large Engineering Projects: Theory
and Case Study, Journal of Information & Knowledge Management, Vol. 2, No. 3 (2003) 1-
17” has been provided for discovering the elements. A detailed discussion of information
system that is available for using in development of the maintenance of the manuals is
offered in the report. Finally, the report settles with a suitable conclusion for the report that
concludes the overall report.
Discussion
Elements of logistics
The integrated support of logistics, or even ILS, could be considered as the approach
for the management of the logistics services along with the customer facility or any
commercial commodity support for the organisation (Hall 2003). The main goal of any
logistics system is the creation of long lasting systems that helps in the reduction of costs by
required minimal support and lastly increase the investment returns. The elements of logistics
that has been described in the research paper are:
Technical data: The technical data comprises of the scientific or the technical
information or the publications like the engineering drawings or the maintainer as well as the
operator manuals as well as any other documents required for supporting, maintaining as well
as operating the system (Christopher 2016).

3
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Personnel: This particular elements majorly identifies as well as acquires the
personnel, that includes the civilian as well as the engineer with the skills as well as the
grades need for operating, supporting, and then maintaining the system all through the
lifecycle.
Facilities: This particular elements involves the in-depth preparation that is directed
for the acquiring any semi-permanent or even impermanent assets of the property required for
supporting the system (Murphy and Knemeyer 2018). It includes the locations, the utilities,
the real estate necessities, the space requirements, the environment as well as the equipment
requirements.
Computer resources: Computer resources elements mainly involves the appropriate
identifcation of the services, the software, the hardware, the workforce, the support gears, the
software creation, the documentation as well as the personnel required for supporting as well
as operating the computer software in any system (Rushton, Croucher and Baker 2014).
Packing, handling, transportation along with storage: The most crucial element of the
sector of logistics is the identification of all the resources, the procedures, the processes, the
methods as well as the considerations of the design for ensuring all the equipment, the
support items as well as the systems have been properly preserved, then handled, packaged as
well as transported accurately (Mangan, Lalwani and Lalwani 2016). It involves the
consideration of the preservation requirements, the transportability, the short term storage as
well as the environmental prospects.
Accounting information system
Any accounting information system could be described as the system, which includes
the collection, the storage, as well as processing of the financial as well as the accounting
data which could be utilised by the interior users for reporting the information to the

4
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
creditors, the investors as well as the tax authorities (Ismail and King 2014). It is commonly
considered as the method that is significantly based on the computer and it used for tracking
the activities of tracking in the conjunction with resources of the information technology. A
typical accounting information structure integrates the conventional accounting practices, like
the utilisation of the commonly accepted principles of accounting with the modern resources
of information technology. Any accounting information system mainly comprises of various
elements, which are crucial in cycle of accounting (Schaltegger and Burritt 2017). Even
though information comprised in the system differs among the business as well as the
industry sizes, any particular accounting information system comprises the data associated to
the expenditures, the revenues, the customer data, the employee information as well as the tax
data. Any specific data involves the sales orders as well as the analysis documents, the
purchase requests, the invoices, the check catalogues, payroll, account, trial balance, the
ledger as well the information of the financial statement (Collier 2015). A distinctive
accounting information system comprises the database framework for keeping data. The
particular database framework is commonly programmed with the query language, which
permits for the tables as well as the manipulation of data. Any particular accounting
information system comprises of several fields that allows the data entry and for editing the
previously provided data (Simkin, Norman and Rose 2014). Additionally, the accounting
information systems could frequently have exceedingly secured platforms with the preventive
processes that are executed against the viruses, the hackers, as well as other exterior sources
that are trying to collection of information.
Cybersecurity is significantly important as increasingly companies are storing the data
on the digital platforms. The numerous outputs of any accounting information system
exemplifies versatility of the capabilities of data management. Any typical accounting
information system generates the documents that includes the accounts receivable aging

5
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
report relied on the customer data, the devaluation timetables for the stable assets as well as
the trial balances for the accurate financial reporting (Maskell, Baggaley and Grasso 2017).
The accounting information system mainly comprises of the six primary components, namely
people, the procedures, along with the instructions, the data, software, and the infrastructure
of information technology as well as the internal controls.
Role of accounting information system
Any accounting information system has been commonly considered as the
computerised accounting programs that manages the manuals as well as the records of any
company. The information is provided as input in system and then the system efficiently
track as well as organise the information of accounting (Vasarhelyi, Kogan and Tuttle 2015).
Accounting information system is commonly utilised for providing the detailed information
regarding the company that includes the financial statements. Various aspects where
accounting information system is particularly effective are:
Accounts payable: The accounting information system permits the easier payments
that are made on the accounts payable. Several systems have been designed for paying all the
bills that are due with a simple click of the button. The appropriate date has been selected and
then the checks are automatically generated for all the due bills (Rikhardsson 2017). Majority
of the systems allows any clerk with the unselecting of specific bills if the company is not
agreeing to pay any particular bill.
Business transactions: The accounting information system is specifically developed
for recording the transactions of any business. The accounting clerk inputs all the business
transactions into this program and then the transactions are automatically posted to
corresponding accounts. It is particularly crucial due to fact that if any time information is
required, it could be discovered in the computer and it is organised.

6
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Components of accounting information system
Even though any typical accounting information system operates upon the foundation
of the five principles, it includes several components, namely:
Source documents: It is the major component of any accounting information system.
It mainly refers to all the documents that comprises of the records of the business
transactions. These are the tangible evidence of the commercial activity.
Devices of capturing input data: This component is considered as the major
component of any typical accounting information system. The input devices are utilised for
capturing the transactions information for the purposed of accounting. With the utilisation of
the personalised mechanisms of the operation, it captures the data appropriately and then it
allows the efficient processing or the storage. This task is often executed by the employees,
and the data is entered into the accounting information system.
Storage devices for the information: It is the component that is utilised for storing the
reports as well as the ledgers that are produced from the processed data of accounting.
Conventionally, the file cabinets was utilised as the storage devices. Moreover, several
accounting information system are completely based on the computers. Hence, the storage
could be performed in the hard disks, cloud infrastructure as well the memory cards. This
particular component is utilised for the live and back up storage of information.
Output media: Accounting information system processes data into appropriate
information for guiding the decision makers in any organisation. This particular information
is then presented with the help of the output media component of accounting information
system.

7
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Conclusion
Therefore, it could be settled from the above discussion that the elements of the
logistics contributes significantly to the knowledge management and the maintenance of
information is the organisation. The alternative of the information system for the proper
management of manual in any organisation is the accounting information system. Any
accounting information system could be described as the system, which includes the
collection, the storage, as well as processing of the financial as well as the accounting data,
which is utilised by internal users for reporting the information to the creditors, the investors
as well as the tax authorities. It is commonly considered as the method that is significantly
based on the computer and it used for tracking the activities of tracking in the conjunction
with the resources of information technology.

8
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
References
Christopher, M., 2016. Logistics & supply chain management. Pearson UK.
Collier, P.M., 2015. Accounting for managers: Interpreting accounting information for
decision making. John Wiley & Sons.
Hall, W. (2003). Managing Maintenance Knowledge in the Context of Large Engineering
Projects: Theory and Case Study. Journal of Information & Knowledge Management, 02(02),
pp.117-133.
Ismail, N.A. and King, M., 2014. Factors influencing the alignment of accounting
information systems in small and medium sized Malaysian manufacturing firms. Journal of
Information Systems and Small Business, 1(1-2), pp.1-20.
Mangan, J., Lalwani, C. and Lalwani, C.L., 2016. Global logistics and supply chain
management. John Wiley & Sons.
Maskell, B.H., Baggaley, B. and Grasso, L., 2017. Practical lean accounting: a proven
system for measuring and managing the lean enterprise. Productivity Press.
Murphy, P.R. and Knemeyer, A.M., 2018. Contemporary logistics.
Rikhardsson, P.M., 2017. Information systems for corporate environmental management
accounting and performance measurement. In Sustainable Measures (pp. 132-150).
Routledge.
Rushton, A., Croucher, P. and Baker, P., 2014. The handbook of logistics and distribution
management: Understanding the supply chain. Kogan Page Publishers.
Schaltegger, S. and Burritt, R., 2017. Contemporary environmental accounting: issues,
concepts and practice. Routledge.

9
LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Simkin, M.G., Norman, C.A.S. and Rose, J.M., 2014. Core concepts of accounting
information systems. John Wiley & Sons.
Vasarhelyi, M.A., Kogan, A. and Tuttle, B.M., 2015. Big Data in accounting: An
overview. Accounting Horizons, 29(2), pp.381-396.