信息系统和成本控制 文献翻译.docx
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信息系统和成本控制 文献翻译.docx
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信息系统和成本控制文献翻译
原文:
Informationsystemsandcostcontrol
Thepurposeofthispaperistoconsiderhowthekeyconceptsofmanagementinformationsystemsmightbeintegratedwithaccountingconceptsrelatingtothemanagerialprocessofcostcontroltoformacoherentmoduleforabusinessschoolcurriculum.
Perhapsthebestplacetostartiswithsomedefinitions.Costcontrol,asseenbythewritersofcostaccountingtexts,isthesetofprocessesbywhichmanagementsecuresandmonitorsadherencetocoststandards.Itisthusnarrowerthancostmanagement,whichencompassesbothcostadherenceandcostreductionand,accordingtosome,includesactionswhichdirectanorganizationawayfromactivitieswhichhavelowbenefit-to-costratios.
Thereismuchlessagreementaboutthedefinitionofmanagementinformationsystems.Theinformationsystemsfielddrawsfrommanydisciplines.,computerscience,managementscience,organizationalbehavior,andevenaccounting--andinformationsystemstextsandcoursesusuallyincludediscussionsofconceptsandissuesfromtheseotherdisciplines.ManyHISdefinitionsfocusonthecomputerhardwareandsoftwarewhichareimportantcomponentsofmostformalsystems,OtherdefinitionstakeabroaderperspectiveandfocusonthetaskwhichtheHISistoaccomplish.EINandSEGEVforexample,suggestthisdefinition:
Amanagementinformationsystemisasystemforcollecting,storing,retrieving,andprocessinginformationthatisused,ordesired,byoneormoremanagersintheperformanceoftheirduties.
Thisdefinitionsoundsstrangelylikemanycommondefinitionsofmanagerialaccounting,whichmaybewhywepreferit.Italsohastheadvantageofallowingustoconsiderthebroadrangeofissueswhichareimportanttounderstandinginformationsystems,notjustthephysicalelementsfromwhichtheyarebuilt.Inourdiscussion,however,weshalltrytolimitourattentiontothoseissueswhicharetrulyMISissues--.,thosewhichariseattheintersectionsofthevariousdisciplinesuponwhichtheMISfieldisbased,Forexample,weshallnotdiscussthemanagementsciencemodelswhichareembeddedinmanyinformationsystems,northefundamentalsofcomputeroperatingsystemdesign--ourconcernwiththesewillbeonlywiththoseaspectswhichimpingeonamanager'sunderstandingofMISprinciples.
IntryingtointegratethekeyconceptsofMISandcostcontrol,ourinitialapproachwastolookforanaturalmappingbetweenthesetwosetsofconcepts,sothatspecificMISconceptscouldbetaughtalongwithspecificcostcontrolconcepts,withfewgapsandlittleredundancy.Unfortunately,wefoundnosuchnaturalmapping.Thereisnouniquerelationshipbetweenvarianceanalysisandhumaninformationprocessing,forexample,norshoulddiscussionofflowcharting'beconfinedto,say,costbudgetingattheexpenseofotherelementsofthecostcontrolapparatus.Thismeanswehadtolookforconnectionslessthanafullmapping,butcorrespondencesworthdeveloping.
Aswethoughtabouthowtheconceptsofthesetwofieldscouldbeintegrated,werealizedthatanotherissuehadtobeaddressedfirst.MISconceptsbearonmostifnotallaspectsofaccounting,notjustcostcontrol,andonallothermanagerialactivities.ItmakesnosensetothinkaboutintegratingMISandcostcontrolconceptswithoutalsoconsideringtheinterconnectionsbetweenMISandotherpartsoftheaccountingandbusinesscurriculum.
SinceotherpapersarefocusingonotherinterfacesbetweenMISandaccounting,weshalllimitourselvesintheremainderofthispapertothoseaspectsofMISwhichmightmostreasonablybeintegratedwiththeaccountingaspectsofcostcontrol.Afterall,thatisourbasicassignmentwerecognizethatafinaldecisionaboutthematerialtobeincludedinthismodulecannotbemadeuntilageneralapproachtointegrationhasbeenselected.
Webeginbyidentifyingthefollowingsevenphasesinthedesignandoperationofacostcontrolsystem:
1.Establishingthenatureoftheinformationneed.
2.Establishinginformationspecifications.
3.Choosingthetechnicalmeansofproducinginformation.
4.Producingtheinformation.
5.Insuringthatmanagementwillusetheinformation.
6.Respondingtoinformation.
7.Keepingthesystemup-to-date.
Manymanagerialaccountingcoursesdoconsiderthesocio-technicalaspectsofsystemdesigntosomeextent,butmostofthisconsiderationcomesundertheheadingofavoidingdysfunctionaleffectsofaccountingreportsor"theeffectsofbudgetsonpeople.Whattheinformationsystemsliteratureancontributeisabroaderrangeofbehavioralfactorstoconsideraswellassystematicproceduresforassessingtheirimpactonsystemdesign.Mumford'sETHICSmethod,forexample,identifiesfivecriticalareasoffitbetweenthepersonandthejobwhicharenecessaryforjobsatisfaction.Sincethesystemsapersonusescanaffectseveralorallofthesefits,itisrecommendedthatproposed(andexisting)systemsbeevaluatedintermsoftheirimpactsonthesefits.TheETHICSmethodprovidesatechniqueformakingtheseassessments.
Noinformationsystemexistsinavacuum;acostcontrolsystemissurroundedbyandinteractswitharangeofothersystemsintheorganization.Thedegreeandmannerofinteractionamongsystemsreflectstheorganization'sinformationarchitecture.Therearearangeofapproachestodesigninginformationsystems.,top-down,bottom-upandeachisappropriatetosomearchitecturesandnottoothers.
Implementinganinformationsystemdoesnotjusthappenthetechnical,individual,andorganizationalaspectsofchangemustbeconsideredandplannedfor,introducingthisconceptinthediscussionofcostcontrolhastwomainbenefits.First,ithighlightstheeffectsofparticipationinthesystemdevelopmentprocessonsystemacceptanceandonthelikelihoodthatmanagerswillusethesystematallorwilluseitasitisintendedtobeused.Second,itbringsouttherangeofchanges.,theneedfortraining,thepossibilitythatreportingrelationshipsororganizationalstructurewillhavetobealtered)whichneedtobemadetoimplementanynewinformationsystemsuccessfully.
Thetraditionalcostcontrolcourseinaccountingdifferentiatesbetweensteeringcontrolandscorecardcontrolasessentiallydifferentprocesseswhichrequiredifferenttypesofinformation,formatsofpresentation,etc.Ininformationsystemsterminology,scorecardcontrolimpliesastructuredreportingsystem,whileeffectivesteeringcontrolrequiresadecisionsupportsystem.
Theliteratureonhumaninformationprocessingisextensive,andfullcoveragewouldrequiremoreclasstimethanmostmanagerialaccountingcoursescanspare,somecoverageisimportant,however,primarilyinconnectionwiththeevaluationoftheformatinwhichcostcontrolinformationistobepresentedtomanagement.UnderstandingHIPlimitationsshouldhelpthecostcontrolsystemdesignerspecifyreportformatsthatwillmosteffectivelycommunicateresultstothesystem'susers.ThediscussionofHIPlimitationsinthiscontextshouldprovidethestudentwithabroader,moregeneralframeworkinwhichtoconsiderthepresentationandcommunicationoftheresultsofcostcontrolactivities.
Thedata-baseapproachhasbothcostsandbenefits,anthedesignerofacostcontrolsystemmustunderstandthesetradeoffsinordertomakeadecisionabouttheappropriatedataarchitecture.,data-basevs.stand-alonedatafiles).Anapplication-specificdatabaseismoreaccessibletosystemusersandcanbedesignedtomeettheneedsofthespecificapplication.Abroaderdatabasewillhavetobestructuredinwaysthatarenotoptimalfortheusersofanysinglesystem.Ifthedata-baseistosupportbothgovernmentcontractcostingandinternalcostcontrol,forexample,greatcaremustbetakenindefiningdataitems;governmentcontractcostingrequiresex-postaveragefullcosting,whereascostcontrolrequirestheapplicationofthecontrollabilityandresponsibilityconcepts,withpredeterminationofmanyofthedeterminantsofthecostsofindividualresponsibilitycenters.
Allcostcontrolsystemsexistinadynamicenvironment.Changestakeplaceintheprocessesbeingcontrolled,inknowledgeabouttheseprocesses,andinthepeopleresponsibleforcontrollingthem.Changesmayalsooccurinthecomputersystemonwhichthecostcontrolsystemisrun.Anyofthesechangesmayrequirethatthecostcontrolsystembemodifiedtoreflectitsnewenvironment.
Lessdramaticthanthechangeswhichinevitablyoccur,butequallyimportant,isthefactthatnoinformationsystemrunsitself;avarietyofsupportingrolesareneededtofeedthesystemwithinputdata,assurethatfilesareproperlymaintained.
Managersresponsibleforcostcontrolshouldrecognizethatsystemsgothroughasequenceofstagesdevelopment,operation,evaluation,maintenance,andretirementorreplacement.Ininformationsystemsparlance,thisisknownasthesystemlifecycle,Fromadiscussionofthesystemlifecycle,costcontrolsystemdesignersshouldlearnthattheirroleextendsbeyondtheinitialdesignofthesystem,andmustincludethedesignofsupportingstructureswhichwillallowthecontinuedfunctioningofthesysteminachangingenvironment.Further,asusersofthesesystemstheymustbealertforevidencethatmovementtoanewstageisappropriate,Coverageofthesystemlifecycleshouldalsoshowhowtheseadaptationscanbemade.
Thisisnottheonlymappingthatcouldbemade,butitseemslikelytofittheaccountingcoverageofcostcontrolbetterthanotherswehavethoughtof,Giventhat,ourremainingtaskistodiscussbrieflyhowtheseinformationsystemsissuesmightbediscussedinconjunct
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