Enviar búsqueda
Cargar
ACCOUNTING DOC (AIS)
•
Descargar como PPT, PDF
•
4 recomendaciones
•
1,488 vistas
Kevin Ogega
Seguir
AIS Documents in PPT
Leer menos
Leer más
Empresariales
Denunciar
Compartir
Denunciar
Compartir
1 de 49
Descargar ahora
Recomendados
Accounting information systems 13th ed .
Accounting information systems 13th ed .
phayes833
Statement of Change in Equity
Statement of Change in Equity
EdmerConstantino
Financial Statement Analysis
Financial Statement Analysis
PrajamuktiAdhidewa
5. Statement of Financial position.pptx
5. Statement of Financial position.pptx
InternalAudit21
Balance Sheet.pptx
Balance Sheet.pptx
Wasif Ali Syed
analisa-laporan-keuangan
analisa-laporan-keuangan
Syafril Djaelani,SE, MM
Conceptual Framework of Accounting
Conceptual Framework of Accounting
Sabiha Jannat
Best Practices for FPA and Month-End Close - FENG Workshop
Best Practices for FPA and Month-End Close - FENG Workshop
John Clinton, CPA
Recomendados
Accounting information systems 13th ed .
Accounting information systems 13th ed .
phayes833
Statement of Change in Equity
Statement of Change in Equity
EdmerConstantino
Financial Statement Analysis
Financial Statement Analysis
PrajamuktiAdhidewa
5. Statement of Financial position.pptx
5. Statement of Financial position.pptx
InternalAudit21
Balance Sheet.pptx
Balance Sheet.pptx
Wasif Ali Syed
analisa-laporan-keuangan
analisa-laporan-keuangan
Syafril Djaelani,SE, MM
Conceptual Framework of Accounting
Conceptual Framework of Accounting
Sabiha Jannat
Best Practices for FPA and Month-End Close - FENG Workshop
Best Practices for FPA and Month-End Close - FENG Workshop
John Clinton, CPA
Financial statement analysis
Financial statement analysis
Anjali Das V.M
Accounting Principles, 12th Edition Ch16
Accounting Principles, 12th Edition Ch16
AbdelmonsifFadl
Lecture 10, Chapter 14, Auditing Sales and Receivables
Lecture 10, Chapter 14, Auditing Sales and Receivables
Sazzad Hossain, ITP, MBA, CSCA™
(Presentasi) Penyusunan Laporan Keuangan
(Presentasi) Penyusunan Laporan Keuangan
Noor Adn
Analisis Pembanding Laporan Keuangan
Analisis Pembanding Laporan Keuangan
phatar_augrah
Bab 6 - Accounting and the Time Value of Money
Bab 6 - Accounting and the Time Value of Money
msahuleka
Financial Statement Analysis
Financial Statement Analysis
Maged Elsakka
Financial Accounting presentation
Financial Accounting presentation
Ahsin Yousaf
Financial Reporting
Financial Reporting
Qasim Raza
Basic bookkeeping terms sbdc
Basic bookkeeping terms sbdc
Anita R Johnson
Understanding a Bookkeeper's Duties
Understanding a Bookkeeper's Duties
JamesNaive
INTERNATIONAL AUDITING STANDARDS -PPT.pptx
INTERNATIONAL AUDITING STANDARDS -PPT.pptx
HeldaMaryA
Introduction to fixed income securities
Introduction to fixed income securities
Sameen Zaidi
Accounting
Accounting
LordFratamort
Resume chapter 1 & 2 william scoot
Resume chapter 1 & 2 william scoot
SolehFudin1
Wiley financial accounting 9e by Weygandt Kimmel Kieso
Wiley financial accounting 9e by Weygandt Kimmel Kieso
Abrar Malik
Financial environment
Financial environment
260167
Accounting Changes and Error
Accounting Changes and Error
Nico Iswaraputra
Statment of Cash Flow
Statment of Cash Flow
Tara Kissel, M.Ed
Importance of bookkeeping
Importance of bookkeeping
efferson ramirez
Accounting Solution Book.pdf
Accounting Solution Book.pdf
Home
Impact of accounting_information_systems
Impact of accounting_information_systems
JeneferGallardoDialo
Más contenido relacionado
La actualidad más candente
Financial statement analysis
Financial statement analysis
Anjali Das V.M
Accounting Principles, 12th Edition Ch16
Accounting Principles, 12th Edition Ch16
AbdelmonsifFadl
Lecture 10, Chapter 14, Auditing Sales and Receivables
Lecture 10, Chapter 14, Auditing Sales and Receivables
Sazzad Hossain, ITP, MBA, CSCA™
(Presentasi) Penyusunan Laporan Keuangan
(Presentasi) Penyusunan Laporan Keuangan
Noor Adn
Analisis Pembanding Laporan Keuangan
Analisis Pembanding Laporan Keuangan
phatar_augrah
Bab 6 - Accounting and the Time Value of Money
Bab 6 - Accounting and the Time Value of Money
msahuleka
Financial Statement Analysis
Financial Statement Analysis
Maged Elsakka
Financial Accounting presentation
Financial Accounting presentation
Ahsin Yousaf
Financial Reporting
Financial Reporting
Qasim Raza
Basic bookkeeping terms sbdc
Basic bookkeeping terms sbdc
Anita R Johnson
Understanding a Bookkeeper's Duties
Understanding a Bookkeeper's Duties
JamesNaive
INTERNATIONAL AUDITING STANDARDS -PPT.pptx
INTERNATIONAL AUDITING STANDARDS -PPT.pptx
HeldaMaryA
Introduction to fixed income securities
Introduction to fixed income securities
Sameen Zaidi
Accounting
Accounting
LordFratamort
Resume chapter 1 & 2 william scoot
Resume chapter 1 & 2 william scoot
SolehFudin1
Wiley financial accounting 9e by Weygandt Kimmel Kieso
Wiley financial accounting 9e by Weygandt Kimmel Kieso
Abrar Malik
Financial environment
Financial environment
260167
Accounting Changes and Error
Accounting Changes and Error
Nico Iswaraputra
Statment of Cash Flow
Statment of Cash Flow
Tara Kissel, M.Ed
Importance of bookkeeping
Importance of bookkeeping
efferson ramirez
La actualidad más candente
(20)
Financial statement analysis
Financial statement analysis
Accounting Principles, 12th Edition Ch16
Accounting Principles, 12th Edition Ch16
Lecture 10, Chapter 14, Auditing Sales and Receivables
Lecture 10, Chapter 14, Auditing Sales and Receivables
(Presentasi) Penyusunan Laporan Keuangan
(Presentasi) Penyusunan Laporan Keuangan
Analisis Pembanding Laporan Keuangan
Analisis Pembanding Laporan Keuangan
Bab 6 - Accounting and the Time Value of Money
Bab 6 - Accounting and the Time Value of Money
Financial Statement Analysis
Financial Statement Analysis
Financial Accounting presentation
Financial Accounting presentation
Financial Reporting
Financial Reporting
Basic bookkeeping terms sbdc
Basic bookkeeping terms sbdc
Understanding a Bookkeeper's Duties
Understanding a Bookkeeper's Duties
INTERNATIONAL AUDITING STANDARDS -PPT.pptx
INTERNATIONAL AUDITING STANDARDS -PPT.pptx
Introduction to fixed income securities
Introduction to fixed income securities
Accounting
Accounting
Resume chapter 1 & 2 william scoot
Resume chapter 1 & 2 william scoot
Wiley financial accounting 9e by Weygandt Kimmel Kieso
Wiley financial accounting 9e by Weygandt Kimmel Kieso
Financial environment
Financial environment
Accounting Changes and Error
Accounting Changes and Error
Statment of Cash Flow
Statment of Cash Flow
Importance of bookkeeping
Importance of bookkeeping
Similar a ACCOUNTING DOC (AIS)
Accounting Solution Book.pdf
Accounting Solution Book.pdf
Home
Impact of accounting_information_systems
Impact of accounting_information_systems
JeneferGallardoDialo
accounting information and decision making
accounting information and decision making
farhana rahman
Accounting Information Systems Australasian 1st Edition Romney Solutions Manual
Accounting Information Systems Australasian 1st Edition Romney Solutions Manual
xexunidop
Chapter 2Valuing InnovationsExplain why and how companies ar.docx
Chapter 2Valuing InnovationsExplain why and how companies ar.docx
christinemaritza
Ais02
Ais02
Tanim Ahmed
Control and ais, revenue cycle
Control and ais, revenue cycle
Sri Rahayu
Ais Romney 2006 Slides 01 Overview
Ais Romney 2006 Slides 01 Overview
Sharing Slides Training
CH 01 AIS-part 1.ppt
CH 01 AIS-part 1.ppt
ssuser81be21
Sia an overview
Sia an overview
wayanggi
Erp
Erp
Galal Khalil
epm_slides.pdf
epm_slides.pdf
CharlesSantos684817
1 introduction to ais
1 introduction to ais
jpenriquez31
Essay On Implementation ERP
Essay On Implementation ERP
Kelley Hunter
CRM with MIS
CRM with MIS
Dr. C.V. Suresh Babu
Si pi, margaretha, hapzi ali, analysis of accounting information systems on a...
Si pi, margaretha, hapzi ali, analysis of accounting information systems on a...
Universitas Mercu Buana
It 302 computerized accounting (week 1) - sharifah
It 302 computerized accounting (week 1) - sharifah
alish sha
accounting information systems romney 12th edition chapter 1 manual solution
accounting information systems romney 12th edition chapter 1 manual solution
IqbalFebriyanto
CHAPTER 1 AIS.pdf
CHAPTER 1 AIS.pdf
yatotcarbonel
Why CMDB - 7 Fundamental Use Cases
Why CMDB - 7 Fundamental Use Cases
David Messineo
Similar a ACCOUNTING DOC (AIS)
(20)
Accounting Solution Book.pdf
Accounting Solution Book.pdf
Impact of accounting_information_systems
Impact of accounting_information_systems
accounting information and decision making
accounting information and decision making
Accounting Information Systems Australasian 1st Edition Romney Solutions Manual
Accounting Information Systems Australasian 1st Edition Romney Solutions Manual
Chapter 2Valuing InnovationsExplain why and how companies ar.docx
Chapter 2Valuing InnovationsExplain why and how companies ar.docx
Ais02
Ais02
Control and ais, revenue cycle
Control and ais, revenue cycle
Ais Romney 2006 Slides 01 Overview
Ais Romney 2006 Slides 01 Overview
CH 01 AIS-part 1.ppt
CH 01 AIS-part 1.ppt
Sia an overview
Sia an overview
Erp
Erp
epm_slides.pdf
epm_slides.pdf
1 introduction to ais
1 introduction to ais
Essay On Implementation ERP
Essay On Implementation ERP
CRM with MIS
CRM with MIS
Si pi, margaretha, hapzi ali, analysis of accounting information systems on a...
Si pi, margaretha, hapzi ali, analysis of accounting information systems on a...
It 302 computerized accounting (week 1) - sharifah
It 302 computerized accounting (week 1) - sharifah
accounting information systems romney 12th edition chapter 1 manual solution
accounting information systems romney 12th edition chapter 1 manual solution
CHAPTER 1 AIS.pdf
CHAPTER 1 AIS.pdf
Why CMDB - 7 Fundamental Use Cases
Why CMDB - 7 Fundamental Use Cases
Último
Rice Manufacturers in India | Shree Krishna Exports
Rice Manufacturers in India | Shree Krishna Exports
Shree Krishna Exports
Structuring and Writing DRL Mckinsey (1).pdf
Structuring and Writing DRL Mckinsey (1).pdf
laloo_007
Pre Engineered Building Manufacturers Hyderabad.pptx
Pre Engineered Building Manufacturers Hyderabad.pptx
Roofing Contractor
Buy Verified TransferWise Accounts From Seosmmearth
Buy Verified TransferWise Accounts From Seosmmearth
Buy Verified Binance Account
Cracking the 'Career Pathing' Slideshare
Cracking the 'Career Pathing' Slideshare
Workforce Group
Phases of Negotiation .pptx
Phases of Negotiation .pptx
nandhinijagan9867
Lundin Gold - Q1 2024 Conference Call Presentation (Revised)
Lundin Gold - Q1 2024 Conference Call Presentation (Revised)
Adnet Communications
Falcon's Invoice Discounting: Your Path to Prosperity
Falcon's Invoice Discounting: Your Path to Prosperity
hemanthkumar470700
Famous Olympic Siblings from the 21st Century
Famous Olympic Siblings from the 21st Century
rwgiffor
HomeRoots Pitch Deck | Investor Insights | April 2024
HomeRoots Pitch Deck | Investor Insights | April 2024
Hector Del Castillo, CPM, CPMM
Unveiling Falcon Invoice Discounting: Leading the Way as India's Premier Bill...
Unveiling Falcon Invoice Discounting: Leading the Way as India's Premier Bill...
Falcon Invoice Discounting
Power point presentation on enterprise performance management
Power point presentation on enterprise performance management
VaishnaviGunji
How to Get Started in Social Media for Art League City
How to Get Started in Social Media for Art League City
Eric T. Tung
Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...
Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...
daisycvs
Katrina Personal Brand Project and portfolio 1
Katrina Personal Brand Project and portfolio 1
kcpayne
Organizational Transformation Lead with Culture
Organizational Transformation Lead with Culture
Seta Wicaksana
joint cost.pptx COST ACCOUNTING Sixteenth Edition ...
joint cost.pptx COST ACCOUNTING Sixteenth Edition ...
NadhimTaha
The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait
The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait
daisycvs
!~+971581248768>> SAFE AND ORIGINAL ABORTION PILLS FOR SALE IN DUBAI AND ABUD...
!~+971581248768>> SAFE AND ORIGINAL ABORTION PILLS FOR SALE IN DUBAI AND ABUD...
DUBAI (+971)581248768 BUY ABORTION PILLS IN ABU dhabi...Qatar
Buy gmail accounts.pdf buy Old Gmail Accounts
Buy gmail accounts.pdf buy Old Gmail Accounts
Buy Verified Cash App Account
Último
(20)
Rice Manufacturers in India | Shree Krishna Exports
Rice Manufacturers in India | Shree Krishna Exports
Structuring and Writing DRL Mckinsey (1).pdf
Structuring and Writing DRL Mckinsey (1).pdf
Pre Engineered Building Manufacturers Hyderabad.pptx
Pre Engineered Building Manufacturers Hyderabad.pptx
Buy Verified TransferWise Accounts From Seosmmearth
Buy Verified TransferWise Accounts From Seosmmearth
Cracking the 'Career Pathing' Slideshare
Cracking the 'Career Pathing' Slideshare
Phases of Negotiation .pptx
Phases of Negotiation .pptx
Lundin Gold - Q1 2024 Conference Call Presentation (Revised)
Lundin Gold - Q1 2024 Conference Call Presentation (Revised)
Falcon's Invoice Discounting: Your Path to Prosperity
Falcon's Invoice Discounting: Your Path to Prosperity
Famous Olympic Siblings from the 21st Century
Famous Olympic Siblings from the 21st Century
HomeRoots Pitch Deck | Investor Insights | April 2024
HomeRoots Pitch Deck | Investor Insights | April 2024
Unveiling Falcon Invoice Discounting: Leading the Way as India's Premier Bill...
Unveiling Falcon Invoice Discounting: Leading the Way as India's Premier Bill...
Power point presentation on enterprise performance management
Power point presentation on enterprise performance management
How to Get Started in Social Media for Art League City
How to Get Started in Social Media for Art League City
Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...
Quick Doctor In Kuwait +2773`7758`557 Kuwait Doha Qatar Dubai Abu Dhabi Sharj...
Katrina Personal Brand Project and portfolio 1
Katrina Personal Brand Project and portfolio 1
Organizational Transformation Lead with Culture
Organizational Transformation Lead with Culture
joint cost.pptx COST ACCOUNTING Sixteenth Edition ...
joint cost.pptx COST ACCOUNTING Sixteenth Edition ...
The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait
The Abortion pills for sale in Qatar@Doha [+27737758557] []Deira Dubai Kuwait
!~+971581248768>> SAFE AND ORIGINAL ABORTION PILLS FOR SALE IN DUBAI AND ABUD...
!~+971581248768>> SAFE AND ORIGINAL ABORTION PILLS FOR SALE IN DUBAI AND ABUD...
Buy gmail accounts.pdf buy Old Gmail Accounts
Buy gmail accounts.pdf buy Old Gmail Accounts
ACCOUNTING DOC (AIS)
1.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 1-1 Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart
2.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 1-2 Accounting Information Systems: An Overview Chapter 1
3.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-3 Learning Objectives 1. Explain what an accounting information system (AIS) is and describe the basic functions it performs. 2. Discuss why studying the design and management of an AIS is important. 3. Explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business. 4. Describe and contrast the basic strategies and strategic positions that a business can adopt.
4.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-4 Introduction: S&S Inc. Scott Parry and Susan Gonzalez form S&S, Inc., to sell consumer electronic devices. Parry and Gonzalez decide to pursue a “clicks and bricks” strategy. They plan to hold the grand opening of S&S in five weeks.
5.
Introduction: S&S, Inc.
What types of important decisions do Scott and Susan have to make? How to organize their accounting records How to design a set of procedures to ensure that they meet all of their government obligations How to price their products ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, 1-5
6.
Important decisions, continued
©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, 1-6 Introduction: S&S, Inc. Whether to extend credit, on what terms, and how to accurately track what customers owe and have paid How to hire, train, and supervise their employees How to keep track of cash flows The appropriate product mix and quantities to carry What functionality to provide on their website
7.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-7 Introduction This chapter defines an accounting information system (AIS). It discusses why AIS is an important topic to study. It describes how an AIS adds to an organization’s value chain. It describes and contrasts the basic strategies that a business can pursue.
8.
Learning Objective 1
Explain what an accounting information system (AIS) is and describe the basic functions it performs. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, 1-8
9.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-9 What Is An AIS? A system is a set of two or more interrelated components that interact to achieve a goal. Systems are almost always composed of smaller subsystems, each performing a specific function supportive of the larger system. An accounting information system (AIS) consists of: People Procedures Data Software Information technology infrastructure
10.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-10 What Is An AIS? What important functions does the AIS perform in an organization? 1 It collects and stores data about activities and transactions. 2 It processes data into information that is useful for making decisions. 3 It provides adequate controls to safeguard the organization’s assets.
11.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-11 Learning Objective 2 Discuss why studying the design and management of an AIS is important.
12.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-12 Why Study AIS? In Statement of Financial Accounting Concepts No. 2, The FASB... – defined accounting as an information system. – stated that the primary objective of accounting is to provide information useful to decision makers.
13.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-13 Why Study AIS? The Accounting Education Change Commission recommended that the accounting curriculum should provide students with a solid understanding of three essential concepts: 1. The use of information in decision making 2. The nature, design, use and implementation of an AIS 3. Financial information reporting
14.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-14 Why Study AIS? To understand how the accounting system works. How to collect data about an organization’s activities and transactions How to transform that data into information that management can use to run the organization How to ensure the availability, reliability, and accuracy of that information
15.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-15 Why Study AIS? Auditors need to understand the systems that are used to produce a company’s financial statements. Tax professionals need to understand enough about the client’s AIS to be confident that the information used for tax planning and compliance work is complete and accurate.
16.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-16 Why Study AIS? One of the fastest growing types of consulting services entails the design, selection, and implementation of new Accounting Information Systems. A survey conducted by the Institute of Management Accountants (IMA) indicates that work relating to accounting systems was the single most important activity performed by corporate accountants.
17.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-17 Information Technology and Corporate Strategy The same survey conducted by the Institute of Management Accountants (IMA) also indicates that the second most important job activity of corporate accountants is long-term strategic planning.
18.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-18 The CITP Designation CITP: certified information technology professional Identifies CPAs who possess a broad range of technological knowledge and the manner in which information technology (IT) can be used to achieve business objectives Reflects the AICPA’s recognition of the importance and interrelationship of IT with accounting
19.
Ten Most Important
Activities Performed By Accountants ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, 1-19 1. Accounting systems and financial reporting 2. Long-term strategic planning 3. Managing the accounting and finance function 4. Internal Consulting 5. Short-term budgeting 6. Financial and economic analyses 7. Process improvement 8. Computer systems and operations 9. Performance evaluation 10.Customer and product profitability analyses
20.
AIS ©2003 Prentice
Hall Business Publishing, Accounting Information Systems, 9/e, 1-20 Factors Influencing Design of the AIS Organizational Culture Strategy Information Technology
21.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-21 Learning Objective 3 Explain the role played by the AIS in a company’s value chain and discuss ways that the AIS can add value to a business.
22.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-22 The Value Chain The ultimate goal of any business is to provide value to its customers. A business will be profitable if the value it creates is greater than the cost of producing its products or services.
23.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-23 The Value Chain An organization’s value chain consists of nine interrelated activities that collectively describe everything it does. The five primary activities consist of the activities performed in order to create, market, and deliver products and services to customers and also to provide post-sales services and support.
24.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-24 The Value Chain Primary Activities Inbound Logistics Outbound Operations Logistics Marketing and Sales Service
25.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-25 The Value Chain The four support activities in the value chain make it possible for the primary activities to be performed efficiently and effectively.
26.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-26 The Value Chain Support Activities Infrastructure Human Resources Technology Purchasing
27.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-27 The Value System The value chain concept can be extended by recognizing that organizations must interact with suppliers, distributors, and customers. An organization’s value chain and the value chains of its suppliers, distributors, and customers collectively form a value system.
28.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-28 The Supply Chain Raw Materials Supplier Manufacturer Distributor Retailer Consumer
29.
How An AIS
Can Add Value To An Organization An AIS adds value... – by providing accurate and timely information so that five primary value chain activities can be performed more effectively and efficiently. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, 1-29
30.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-30 How An AIS Can Add Value To An Organization – An AIS adds value by: – improving the quality and reducing the costs of products or services. – improving efficiency. – Improving decision making capabilities. – increasing the sharing of knowledge. A well-designed AIS can also help an organization profit by improving the efficiency and effectiveness of its supply chain.
31.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-31 Information and Decision Making What is information? The term data refers to any and all of the facts that are collected, stored, and processed by an information system. Information is data that has been organized and processed so that it is meaningful.
32.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-32 Data Needs For Activities Resource Event Agent Agent Inventory Sale Customer Sales Cash Payment Cashier Supplier Generic Example Sales Transaction Payment to Supplier
33.
Information and Decision
Making Characteristics of Useful Information Relevant Timely Understandable ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, 1-33 Verifiable Reliable Complete
34.
Information and Decision
Making What is decision making? Decision making involves the following steps: 1. Identify the problem. 2. Select a method for solving the problem. 3. Collect data needed to execute the decision ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, 1-34 model. 4. Interpret the outputs of the model. 5. Evaluate the merits of each alternative. 6. Choose and execute the preferred solution.
35.
Information and Decision
Making Decisions can be categorized as follows: – in terms of the degree of structure that exists – by the scope of the decision ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, 1-35
36.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-36 Decision Structure Structured decisions are repetitive, routine, and understood well enough that they can be delegated to lower-level employees in the organization. An example is: Extending credit to customers.
37.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-37 Decision Structure Semistructured decisions are characterized by incomplete rules for making the decision and the need for subjective assessments and judgments to supplement formal data analysis. An example is: Setting a marketing budget for a new product.
38.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-38 Decision Structure Unstructured decisions are nonrecurring and nonroutine. An example is: Choosing the cover for a magazine.
39.
Decision Scope
Decisions vary in terms of the scope of their effect. Operational control is concerned with the effective and efficient performance of specific tasks. Management control is concerned with the effective and efficient use of resources for accomplishing organizational objectives. Strategic planning is concerned with establishing organizational objectives and policies for accomplishing those objectives. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, 1-39
40.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-40 Learning Objective 4 Describe and contrast the basic strategies and strategic positions that a business can adopt.
41.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-41 Information Technology and Corporate Strategy New developments in IT affect the design of an AIS. What basic requirements are needed to evaluate the costs and benefits of new IT developments?
42.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-42 Information Technology and Corporate Strategy Develop a basic understanding of… – corporate strategies. – how IT developments can be used to implement existing organizational strategies. – how IT developments can be used to create an opportunity to modify existing strategies.
43.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-43 Information Technology and Corporate Strategy Because an AIS functions within an organization, it should be designed to reflect the values of that organizational culture.
44.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-44 Strategy and Strategic Positions Two Basic Strategies To be a lower-cost producer than competitors To differentiate products and services from competitors
45.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-45 Strategy and Strategic Positions Three Basic Strategic Positions Variety-based strategic position Need-based strategic position Access-based strategic position
46.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-46 Strategy and Strategic Positions What role does the AIS play in helping organizations adopt and maintain a strategic position? – Data collection about each activity – Transforming data into information that can be used by management to coordinate those activities
47.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-47 What is the Value of Information? The value of information is the benefit produced by the information minus the cost of producing it.
48.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-48 The Role of the AIS The Internet makes strategy more important than ever Enterprise resource planning (ERP) systems integrate all aspects of a company’s operations with its traditional AIS. The key feature of ERP systems is the integration of financial data and other nonfinancial operating data.
49.
©2003 Prentice Hall
Business Publishing, Accounting Information Systems, 9/e, 1-49 End of Chapter 1
Descargar ahora