I think the problems faced by JM regarding their profitability are with the managerial accounting and the costs for the support functions. The main problem with managerial accounting of JM was with the techniques adopted to do the accounting job. There were many flaws in their accounting systems. None of the software used by JM was good enough to work with huge data. The codes of the software used by JM was quite full of errors and that’s why it showed false results most of the times. It incurred huge losses for JM. This problem can be recovered by using proper software for managerial accounting. The software should be developed again by professional software developers before using it and the errors should be checked in the existing software. The CAD/CAM system of JM must be good and error free to provide accurate result. I think it is better to hire some software developers within the company to look after all the software activities rather than getting it done from outsourced organizations. Sometimes, the outsourcing costs of the companies are high which in turn can be decreased by hiring some permanent staff in the organization. The costs of the support functions are quite high in JM which results in higher productivity cost.
我想，由JM就其盈利能力所面临的问题与管理会计和成本的支持功能。做会计的工作所采用的技术与管理会计的主要问题的JM。在他们的会计系统有很多缺陷。 JM使用的软件不够好，与庞大的数据。由JM所使用的软件是相当充满了错误的代码，这就是为什么它显示出错误的结果大部分时间。产生巨额亏损JM。这个问题可以通过使用适当的软件管理会计收回。应重新开发软件，由专业的软件开发人员在使用它之前，应及时检查现有的软件错误。 CAD / CAM系统的JM一定是好的，错误提供准确的结果。我觉得这是更好地聘请照顾所有软件的活动，而不是做外包组织公司内部的一些软件开发商。有时，公司的外包成本高，这反过来又可以减少通过聘请一些永久性的工作人员在组织。支持功能的成本是相当高的JM，从而导致更高的生产力成本。