信息系統(tǒng)和成本控制[文獻翻譯]-全文預(yù)覽
【正文】 egrated with the accounting aspects of cost control. After all, that is our basic assignment we recognize that a final decision about the material to be included in this module cannot be made until a general approach to integration has been selected.We begin by identifying the following seven phases in the design and operation of a cost control system: 1. Establishing the nature of the information need. 2. Establishing information specifications. 3. Choosing the technical means of producing information. 4. Producing the information. 5. Insuring that management will use the information. 6. Responding to information. 7. Keeping the system uptodate.Many managerial accounting courses do consider the sociotechnical aspects of system design to some extent, but most of this consideration es under the heading of avoiding dysfunctional effects of accounting reports or the effects of budgets on people. What the information systems literature an contribute is a broader range of behavioral factors to consider as well as systematic procedures for assessing their impact on system design. Mumford39。s understanding of MIS principles.In trying to integrate the key concepts of MIS and cost control, our initial approach was to look for a natural mapping between these two sets of concepts, so that specific MIS concepts could be taught along with specific cost control concepts, with few gaps and little redundancy. Unfortunately, we found no such natural mapping. There is no unique relationship between variance analysis and human information processing, for example, nor should discussion of flow charting 39。s information architecture. There are a range of approaches to designing information systems ., topdown, bottomup and each is appropriate to some architectures and not to others.Implementing an information system does not just happen the technical, individual, and organizational aspects of change must be considered and planned for, introducing this concept in the discussion of cost control has two main benefits. First, it highlights the effects of participation in the system development process on system acceptance and on the likelihood that managers will use the system at all or will use it as it is intended to be used. Second, it brings out the range of changes (., the need for training, the possibility that reporting relationships or organizational structure will have to be altered) which need to be made to implement any new information system successfully.The traditional cost control course in accounting differentiates between steering control and scorecard control as essentially different processes which require different types of information, formats of presentation, etc. In information systems terminology, scorecard control implies a structured reporting system, while effective steering control requires a decision support system.The literature on human information processing is extensive, and full coverage would require more class time than most managerial accounting courses can spare, some coverage is important, however, primarily in connection with the evaluation of the format in which cost control information is to be presented to management. Understanding HIP limitations should help the cost control system designer specify report formats that will most effectively municate results to the system39。 the second ought to help the syste
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