haku: @freeterm INFORMATION SYSTEMS / yhteensä: 6
viite: 3 / 6
| Tekijä: | Kovac, T. |
| Otsikko: | Use of accounting data for decision support in small companies |
| Lehti: | Organizacija
1996 : VOL. 29:6, p. 331-339 |
| Asiasana: | |
| Vapaa asiasana: | SMALL BUSINESS, ACCOUNTING, INFORMATION, MANAGEMENT, DECISION MAKING, ACCOUNTING INFORMATION SYSTEMS |
| Kieli: | slv |
| Tiivistelmä: | The majority of small companies use standard computerised systems for accounting and bookkeeping purposes.Managers who are frequently also owners of these companies, mostly do not utilise the stored information for management and governance of their firms.The paper focuses on the use of data and information from accounting calculations, analysis and plans to support decision making small companies.Key issues and economic indicators relevant for decision making in these companies are analysed, and a computerised prototype for decision support is described.The prototype uses data stored in the data base of a standard accounting application to calculate the achieved past values of economic categories and basic indicators of business success.Special attention was given to the selection of the information and the format of its presentation, so that managers of small companies with limited knowledge of accounting and economics could understand it.The prototype also supports simulation of basic business activities to identify measures and actions that may help to achieve the desired business goals. Users of the proposed application must be familiar with basic computing tools, such as spreadsheets and text processors, and with basics of economics. |
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