L01 Introduction to AIS

L01 Introduction to AIS - Click to edit Master subtitle...

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Unformatted text preview: Click to edit Master subtitle style Introduction to Accounting Information Systems (AIS) Spring 2011 11 Objectives of an AIS 1. Provide Information to make decisions ❙ Relevant ❙ Reliable ❙ Complete ❙ Timely ❙ Understandable ❙ Verifiable 22 Decision Making in Organizations 33 DSS = decision support systems DW = data warehouse OLAP = on-line analytical processing ERP systems = Enterprise Resource Planning OLTP = on-line transaction processing Unstructured Management Control Level Budgets Performance Reports Operational Level Strategic Level Structured decisions Objective continued… 1. Provide information to make decisions 2. Safeguard assets 3. Promote efficiency 4. Ensure compliance ❙ Internal: Management policy ❙ External: GAAP, IRS, Privacy, etc. 44 Basic System Model 55 Input Processing Output Data Storage Components of an AIS 1. People 2. Procedures (both manual and automated) 3. Data 4. Software 5. Technology 6. Security 66 Business Strategy should drive the system ❚ Cost Leadership ❙ Wal-Mart ❙ Southwest Airlines ❚ Differentiation ❙ Mercedes ❚ Focus ❙ Wooden Shoes 77 Value Chain { B 0 7 C 0 8 B 0 -4 1 E 4 -4 2 B 8 -8 1 D 9 -E 1 9 E C A 9 E 8 F C 8 } Inbound Logistics { 6 E D B 8 C -D 2 7 2 -4 3 7 6 -9 D D F -C 0 2 5 8 A 5 C 0 3 2 B }...
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L01 Introduction to AIS - Click to edit Master subtitle...

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