Advanced Programming technology to serve complex operation in businesses.

o Advanced Programming is defined as the ability to change , add, remove the input parameters and the ability to change , add, remove the output parameters according to management requirements , or in other words, the ability of modifying the program to comply with business requirements, specific requirements in different phases .

o Accounting profession not only follows the State’s accounting system but also serves the purpose of business administration. Meanwhile the business situation of enterprises is constantly changing: Change of scale, industry, business type, management style, business methods, business model, accounting modes, leadership style ... thus leading to the change in management accounting to fit the new situation. The larger the enterprise is, the more fluctuations it encounter.