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such as CocaCola, America Online, and Kinko’s, managers control cash disbursements to avoid theft through unauthorized payments. Visa, Mastercard, and Discover keep records of their accounts receivable to ensure that they receive collections on time. A patible system is one that works smoothly with the business’s operations, personnel, and anizational structure. An example is Bank of America, which is anized as a work of branch offices. Bank of America’s top managers want to know revenues in each region where the bank does business. They also want to analyze loans in different geographic regions. If revenues in California are lagging, managers can concentrate their efforts in that state. They may relocate some branch offices or hire new personnel. Organizations evolve. They develop new products, sell off unprofitable operations and acquire new ones, and adjust employee pay scales. Changes in the business often call for changes in