Electronic Data Processing (EDP) ManagersCalifornia Occupational Guide Number 348Interest Area 111995 THE JOBIn every industry there is need for managers to plan and direct the activities of all organizational functions. Industries that use computers employ ELECTRONIC DATA PROCESSING (EDP) MANAGERS to control the various activities related to the operation of the firm's mainframe computer or its client-server network, as well as all of the peripheral equipment. Major users of EDP systems are banks, public utilities, transportation and insurance companies, large manufacturing firms, and government and educational establishments. Computer equipment manufacturers and independent computer service firms also operate computer centers on a fee or contract basis. While the EDP unit often operates as an independent center, serving all departments of the establishment under an executive officer, it is often attached to another department, such as accounting.In some firms, an EDP Manager may be responsible only for computer production: data entry, data control, equipment scheduling, and quality control. In such firms, another EDP Manager takes care of programming, program maintenance and systems analysis functions. Frequently, however, the EDP Manager is in charge of all of these activities.As head of computer production units, EDP Managers plan and direct the operation of the electronic data processing equipment, and select, train, supervise and evaluate the work of the computer operations staff. In planning the work of the department, EDP Managers evaluate the relative importance of various projects and determine job priorities. They review the requirements of each project, assign machine time and personnel to complete it, and coordinate all projects to produce a continuous work flow and meet deadlines established by management of user departments. Since idle machines are expensive to the organization, one of the prime responsibilities of the EDP Managers is the effective utilization of all data processing equipment through scheduling.When their departments encompass programming and systems analysis, EDP Managers generally review and approve all systems charts and programs prior to their implementation. They may also spend much time with the analysts working out the requirements of a proposed job, defining the problem and developing the program. If the EDP Manager is not directly responsible for new programs, he/she is usually consulted about the data operations or other aspects of a new program, and may confer with programmers and analysts regarding program problems that arise during a machine run.WORKING CONDITIONSEDP Managers work in well-lighted and well-ventilated rooms. However, the temperature where the data processing equipment is located is kept lower than normal in order to counteract the heat generated by the machine operations. EDP Managers are exposed to noises in the room from the low hum of the tape or disc drives to the high-speed sound of the printers. Meeting deadlines, satisfying the demands of user departments, and solving personnel problems are potential causes of stress in this occupation; therefore, EDP Managers should have emotional stability and patience as well as organizational ability. Effective job performance generally requires that EDP Managers be able to stand and move about with ease and have mobility of arms and hands. Good vision is essential since this job demands considerable reading and other close work.EMPLOYMENT OUTLOOKThe following information is from the California Projections of Employment published by the Labor Market Information Division. It includes Engineering, Mathematical and Natural Sciences Managers.Estimated number of workers in 1990 53,040Estimated number of workers in 2005 64,830Projected Growth 1990-2005 22%Estimated openings due to separations by 2005 14,230(These figures do not include self-employment nor openings due to turnover.)Even though more organizations are acquiring computers or enlarging their existing facilities, refinements in equipment and production methods which increase the output of the machines, may actually lessen, rather than increase the need for managers. The trend of large firms to consolidate their activities into regional service centers will also limit the growth of this occupation. However, because of industry expansion, there will continue to be a need for EDP Managers, especially those who stay abreast of technological changes. Most of the openings that will occur will be filled from within the organization.WAGES, HOURS, AND FRINGE BENEFITSEDP Managers' salaries tend to vary widely in line with such factors as the nature and size of the employing establishment, the level of the position and the degree of responsibility entailed. Salaries also vary depending upon the type of installation, i.e., utilizing a single computer manufacturer's line or using various computers manufactured by different companies. Beginning salaries start at approximately $2,500 to $4,000 per month.Those with experience may earn from $3,700 to $6,500 or more per month. Highly experienced individuals may earn up to $8,500 or more per month. Managers working for the State of California start at about $4,000 per month, and may promote to manager IV, which has a maximum salary of $6,404 per month. Those who have the higher salaries are generally responsible for directing programming and systems analysis as well as EDP operations. The work week is nominally 40 hours; however, most data processing managers find it necessary to work overtime to handle peak workloads and to compensate for unavoidable delays in the regular schedule.Fringe benefits usually include paid vacation a year, paid holidays, sick leave and health benefits. Some organizations provide a retirement and profit-sharing plans.ENTRANCE REQUIREMENTS AND TRAININGMost employers require EDP Managers to have a bachelor's degree in business administration, engineering, or computer science. Three to five years experience in data processing is usually required of EDP Managers. Demonstrated supervisory ability, along with the required experience and training is highly desirable. Managers should be familiar with program languages such as COBOL or FORTRAN. In most establishments, a broad knowledge of the firm's activities, gained through experience in accounting production, inventory control, or other specialized activities is considered an asset when combined with EDP experience.ADVANCEMENTBecause of the evolving nature of EDP programming and equipment, it is important that the EDP Manager engage in continuing self-education. Several lines of advancement may be open to the EDP Manager depending on the organizational structure of his firm. Where systems and procedures functions are separate from machine operations, management of this overall planning unit may constitute a promotion. If the EDP unit is a part of the accounting department, the manager may advance to chief accountant or controller provided he has the necessary accounting background. Elsewhere, the EDP Manager may be in line for promotion to other managerial or administrative posts since directing data processing activities provides the opportunity to become familiar with most of the firm's activities. Furthermore, as the job of the EDP Manager grows in complexity and scope, these constitute an upgrading in itself with no reassignment of duties.
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(一)、西式单式簿记的崛起10世纪至11世纪，作为中世纪西欧工商业中心的城市兴起，并很快得到发展。11世纪末至12世纪，在十字军东征后，意大利北部的伦巴底和中部的托斯坎尼开始控制了东方和西欧的中介贸易。意大利的威尼斯、热那亚、佛罗伦萨和法兰西的马赛、那劳阿里等城市里的商人积聚了大量资本，并陆续将其投入到工业及银钱业中去，从而进一步促进了手工业、商业和银钱业的发展。12世纪至13世纪，市民争取城市自治的运动日益高涨，并最终通过激烈斗争建立了一些城市国家，诸如威尼斯、热那亚、佛罗伦萨等，很快便成为资本主义经济产生的基地。13世纪至14世纪，随着国际贸易的发展，以威尼斯为中心的地中海贸易区形成，威尼斯开始成为东西方贸易的中介，它所发行金币“杜卡特”已在欧洲货币市场上占据支配地位，至14世纪经营银钱业的商户已达一百多家。与此同时，在13世纪至14世纪，行会在各城市国家中发展起来，而通过行会所结成的资产者同盟，已成为向封建建主宣战的得力组织。上述变化结果，正如马克思所指出的“资本主义生产的最初萌芽，在十四世纪、十五世纪，已经稀疏地可在地中海沿岸看到。”这便是借贷复式簿记得以在意大利北部城邦萌芽、产生及获得初步发展，最终促使西式簿记崛起，并取代东方会计历史地位的主要原因。(二)、西方复式簿记的产生在资本主义经济关系萌芽及生长阶段，产生了佛罗伦萨式、热那亚式与威尼斯式簿记、“三式薄记”的光辉照亮了未来西欧乃至世界会计的发展里程，它实现了世界由古代会计发展阶段向近代会计发展阶段的转变，改写了世界会计发展历史，产生研究复式簿记的光辉文献《薄记论》，并揭开近代会计发展史的崭新篇章。在16世纪至17世纪，德国、荷兰、法国等先后继承与发展意大利的复式簿记实务与理论，最终在欧洲造就“帕乔利时代。”17世纪的英国资产阶级革命扫清社会生产力的发展障碍，进而带来18世纪70年代的产业革命，这一重大变化使英国会计的发展进入到创新时期。同时，18世纪在巩固兴旺发达起来的公共会计师事业及它在审计、复式簿记原理与早期成本会计方面的贡献，使英国很快成为世界会计发展中心，这一历史地位一直保持到19世纪。(三)、西方复式簿记实现了世界会计发展史的根本性转变。从13世纪到19世纪，在复式簿记时代700年左右的历史演进过程中，实现了世界会计发展史上的两大根本性转变，一是实现了由古代会计发展阶段向近代会计发展阶段的转变，其间适应早期市场经济发展变化要来，逐步以复式簿记的方法体系取代了单式簿记的方法体系，并较为系统地建立了“簿记学”的基本理论。二是在19世纪与20世纪之交，在产业革命的深刻影响之下，适应资本主义市场经济发展的需要，以建立成本会计为立足点，以会计在公司经济管理中的地位为基本指导思想，已在实务处理与理论方面开始朝着会计时代的方向发展转变，这一转变在进入20世纪后才最终完成。(四)、西方会计的崛起为资本主义经济的发展奠定了基础。西方会计崛起是资本主义经济军先在西欧产生、发展之必然结果，其后，它在近代会计发展史上占据支配地位，又是科学技术进步、产业革命在西欧发生与发展，以及资本主义市场经济进一步发展之必然结果。至20世纪初，伴随着资本主义市场经济发展中心转移，世界会计中心也就从英国乃至西欧转移到美国。追溯西方会计一千年改革的发展历史，是迅速的，充满了高涨的热情。(五)、西方经济的发展，使传统会计发展为财务会计和管理会计。进入公元11世纪后，西欧的封建化过程才基本完成，这一历史进程比中国晚了一千多年。然而，中世纪的鼎盛时期转眼而至，商业的兴起，城市的建立与发展，约二百年左右，西欧便很快进入到经济专业化的兴旺发达时期，这种演进速度又比中国快了500年左右。公元后第二个千年会计的发展，正是在这一背景下拉开了帐幕，此后，东西方国家在经济发展方面的差距越来越大，自然而然两者在会计发展方面的差距也逐步扩大，这是公元11世纪至20世纪世界会计发展史上一个重大的历史事实。1494年，被誉为“现代会计之父”的巴其阿勒发表了《算术、几何与比例概要》一书，系统地论述了复式记账法，这是会计发展的一个重要里程碑。18-19世纪间产业革命的兴起，股份公司的出现，所有权和经营权的分离，对现代会计的发展产生了重要影响。1930年，美国第一次讨论会计原则，将会计实践上升到理论，再用来指导实践;为加强内部管理的需要，使传统的会计分为财务会计和管理会计的两个分支。
