A Study On Classification And Accounting Of Factoryless Goods Producers

With the development of economic globalization,the phenomenon of production segmentation is becoming more and more common,which leads to the emergence of a new arrangement of production.FGPs outsource completely the manufacturing transformation activities,including the acquisition of material inputs,but own the underlying intellectual property products(IPP)and control the outcome of the production process.According to the International Standard Industrial Classification of All Economic Activities(ISIC),Revision 4,FGPs should be classified as a distributor if the FGPs does not provide(own)the material inputs subject to processing,even though the FGP provides the technical specifications of the output and owns and supplies other critical inputs.But,factoryless goods producers are distinctively different from distributors as buying and selling goods without transformation of the goods in the wholesale-retail sector.With the development of economic globalization,more and more companies choose to produce in the way of factoryless production,this production arrangement exercises greater and greater influences on the economy of a country.So,there is an opinion is that ownership of material inputs should not be the sole determining factor in classification of FGPs.FGPs should be classified in manufacturing,preferably as a separate subcategory,to highlight factoryless goods producers.At present,the world economic statistical organizations and scholars have conducted a research on the factoryless goods producers.However,the research in this area is still in theory,due to the lack of relevant data,the reclassification of this kind of enterprise also need to carry out a lot of researches,in order to ensure that the new classification guidance can be implemented.Based on this background,this paper attempts to research some relevant issues on the factoryless goods production,such as the development of factoryless goods producers,the classification and measurement problems on the factoryless goods producers,and different economic statistics organizations in the world recommend how to treat factoryless goods producers.This paper is divided into five chapters.Main ideas of each chapter are arranged as follows:The first chapter is an introduction.Firstly,this chapter introduces the research background and significance,and then it's the structural arrangement.Finally,briefly introduce the innovations and the disadvantages of this paper.The second chapter detailed discusses the development of factoryless goods producers,and introduces some concepts related to factoryless goods producers,the emergence of factoryless goods production is due to the development of outsourcing,when the principal outsources all production activities to other companies,it becomes a purely factoryless goods producers(FGPs).This chapter also describes the status of the development of factoryless goods producers,and introduces several well-known factoryless goods producers(FGPs).The third chapter discusses the classification of factoryless goods producers.Firstly,this chapter describes the scope of factoryless goods producers,and describes the characteristics of this kind of enterprise according to the existing data.Then,introduce the current NASIC and ICIS Revision 4 have no specific classification guidance,and the existing problems on classification of FGPs and the corresponding statistical organizations discuss problems,for example,EPEC and TFGP,and put forward reasonable proposals.Finally,describe the impact of the reclassification of factoryless goods producers(FGPs).The fourth chapter explores the measurement of factoryless goods production.Firstly,define the output of the principal and the contract producer under a factoryless goods arrangement.There are two views,one of which is a good transaction between the two,a view that is service transactions,and give different theory.Then,discuss how to account the transactions between the factoryless goods producers(FGPs)and the contractors,transactions between the two should be accounted for the gross or net value.The fifth chapter is the conclusion and future research prospects.The innovations of this thesis:Firstly,summarize the concept of the factoryless goods productions,Although the issue of factoryless goods producers is still under study,classification and measurement on factoryless goods producers are not the implementation of specific measures,we can understand the current research progress and recent results.Secondly,now domestic researches are few in this field,and mainly concentrated in the outsourcing activities,such as the influence factors of outsourcing and improve the competitiveness of China in global production;The study of the classification and measurement of factoryless goods producers,which has enriched the research field and direction in China.The disadvantages of this paper:Factoryless goods production is a new mode of production,and the research of factoryless goods productions is only conducted in the United States and other western developed countries.At present,the classification and measurement of factoryless good producers are still in the research stage,which can be not combined with the actual situation in China in a short time,and cannot be applied to China's economic statistics,so the study results are not widely applicable,and the practical application of the research results is reduced.Classification and measurement of factoryless goods producers will be extensively applicable.But,there are no agreed classifications on factoryless goods producers at present due to the lack of appropriate data.factoryless goods producers only in theory are described,lack of data verification in practice,and many aspects related to factoryless goods producers also are not discussed.