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Chapter 28
Fundamentals of Management
Information Systems
Reporter: Jaybee Lucito Bantang
Basic Concepts
Data- plural form of datum which means a raw fact or
figure from which conclusion can be drawn.
Information-data that have been processed and is
meaningful and useful to users.
System-entity consisting of interacting parts that are
coordinated to achieve one or more common objectives
or output or information.
Information System-is a framework in which the data are
collected, processed, controlled and managed through
stages in order to provide information to users.
What is Management
Information System?
A Management Information System(MIS)the means by which information is
provided for decision makers to allow them
to make and implement the necessary
decisions to optimize the interrelationships
of the available resources to most
effectively reach the organizations goals.
SYSTEM
INPUT
PROCESS
FEEDBACK
OUTPUT
INFORMATION SYSTEM
INFORMATION
DATA
INPUT
PROCESS
FEEDBACK
OUTPUT
Suppliers
ORGANIZATION
INFORMATION SYSTEM
INPUT
PROCESS
OUTPUT
FEEDBACK
Regulatory
Agencies
Stockholders
Competitors
Objective of MIS
To provide accurate, timely and
meaningful data for management
planning, analysis, control and
decision making to optimize
performance of the organization.
In short, it must enhance the
management of the organization.
Properties of an Effective
and Efficient MIS
1.
2.
3.
4.
5.
6.
7.
Relevance
Accuracy
Completeness
Timeliness
Conciseness
Flexibility
Economy
MIS Development
1. Define the main secondary goals and their
priorities.
2. Identify those factors that are critical to the
success of each goal
3. Design a systems structure to achieved the
desired goals and priorities.
4. Implement the system.
5. Monitor and control the system.
Business Information
System
Primary Management Information Subsystems
1.Logistics Information System
2.Financial Information System
3.Personnel Information System
Business Information
System
Secondary Management Information Subsystems
A.Logistics Information System
1.Purchasing Subsystems
a)Vendor selection
b)Ordering
c)Transportation
d)Receiving
e)Inspection
f) Control
Business Information
System
2. Production Subsystems
a) Scheduling
b) Dispatching
c) Operation
d) Inspection
e) Packaging
f) Shipping
g) Control
Business Information
System
2. Marketing Subsystems
a) Product Statistics
b) Customer Histories
c) Product planning
d) Customer Service
e) Product delivery
f) Pricing
g) Forecasting
h) Control
Business Information
System
2. Order-processing Subsystem
a) Originating
b) Editing
c) Pricing
d) Billing
e) Credit and collection
f) Control
Business Information
System
Secondary Management Information Subsystems
B. Financial Information System
Financial Subsystems
1.Treasury
2.Financial accounting
3.Managerial/Cost accounting
4.Tax accounting
5.Payroll
6.Planning
7.Control
Business Information
System
Secondary Management Information Subsystems
B. Personnel Information System
Personnel Subsystems
1. Candidate selection
2. Employee histories
3. Manpower distribution
4. Regulatory compliance
5. Training
6. Welfare and safety
7. Compensation
8. Control
Management Consultancy
Principles and Engagements
E.B. Cabrera 2011 Edition
Chapter 29
Accounting Information System
Reporter: Jaybee Lucito Bantang
Basic Concepts
Accounting Information System
-subsystem of the Financial Information system, refers to
the orderly arrangement of procedures , personnel,
records, equipment, and devices utilized for a logical and
orderly gathering, processing and reporting of financial
and other information essential to the efficient conduct
and evaluation of the activities of a business enterprise.
Basic Concepts
Accounting Information System
-is the information subsystem within an organization
that accumulates information from the entitys various
subsystems and communicates it to the organizations
information processing subsystem.
Objective of AIS:
-To collect, process and provide financial information needed by management and
other interested parties in conducting and evaluating the business activities.
Essential Elements of an AIS
1.Procedures
2.Statement of accounting policies and standards
3.Records and reports
4.Bookkeeping system
5.Personnel
6.Equipment and devices
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11
Sales/Marketing
Production
AIS
Personnel
Order entry/Sales
Billing/A.Rec./Cash receipts
Purchasing/A. Pay./Cash disb.
Inventory
Payroll
General ledger
Production
Revenue
Cycle
Billing/
A. Receivable
Cash Receipts
System
Shipping
Inventory
System
Receiving
General
Ledger
System
Ext/Fin. reporting
Tax & req. reporting
Internal reporting
Purchasing/
A. Payable/
Cash Disb.
System
Expenditure
Cycle
Human
Resource
Management
(Payroll)
System
Labor
(human
services)
Material
from
Supplier
Acquiring
Materials
Producing
Finished
Goods
Storing
Finished
Goods
Data
Shipping
Finished
Goods
Goods
to
Customer
Information
AIS
Funds
Funds
Production
System
Production Cycle
General
Ledger
System
Purchasing/
A. Payable/
Cash Disb.
System
Human
Resource
Management
(Payroll
System
Computerized
Input/Output Devices
Miscellaneous Resources