Accouting Information System Soln18SYSTEMS ANALYSISWord文档格式.docx
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18.2Itisapparentfromthequestionthatthedecisionhasalreadybeenmade,sothediscussionshouldnotdwelluponthemeritsofthedecision.Thecommunicationshouldbedirect,sothattheemployeesarethefirsttofindoutanddonothavetosufferthroughrumorsanduncertainty.Thecommunicationshouldnotbedelayed,inorderthattheseemployeeswillhavesufficienttimetoseekotherjobs.
Managementshouldalsobeencouragedtoofferwhateverassistancetheyarewillingtoprovidetotheseemployeesinfindingnewjobs.Thismightincluderecommendationsfromsupervisors,considerationforotherjobopportunitieswhichariseinthefirm,opportunitiestotestortrainforpositionsinthenewsystem,andtimeoffforjobsearchingduringtheterminalperiodofemployment.
Whiletheseactionsmaywellbecostly,theywillprovidebenefits(cooperation,moraleofremainingemployees,etc.)thatwilllikelyexceedthecosts.
18.3Theitemcannotbeinterpretedwithoutfurtherinformationfromthecomputervendor.Whatdecisions,madebywhichmanagers,arebeingreferredto?
Howwillthedecisionsbeimprovedbythecomputer?
Unlessveryspecificanswersareobtainedtothesequestions,theitemshouldbeignoredinthecomputeracquisitiondecision.
Acomputersystemusuallywillhelpmanagementmakebetterdecisions;
however,thesedecisionsdonotalwaysresultinadirectcostsavings.Theeconomicfeasibilitystudyshouldonlyincludecoststhatcanbedirectlydetermined.Inadditiontoaneconomicfeasibilitystudy,qualitativefactors,likebetterdecisionmaking,shouldbeconsidered.Inmanyinstancesthesenon-quantifiablebenefitsmaybethemajorityofbenefits.Eventhoughtheyaresubjectiveandaresurroundedbyuncertaintytheymustbeconsidered.
18.4
Thoughthesetwoconceptsappeartobeinconsistent,thereareseveralpolicieswhichareconsistentwithboth.
∙Onepolicy,whichisquitecommon,isthesuspensionofclericalhiringduringsystemsimplementationtoachieveclericalcostsavingsthroughthenormalattritionoftheworkforce.
∙Optionalearlyretirementprogramsforolderemployees
∙Relocationofemployeesinotherdepartmentsordivisionsofthecompany
∙Trainingdisplacedemployeesforpositionsinthenewsystem.
Appliedtogether,thesepoliciesshouldreconciletheapparentinconsistencyofthesetwoconcepts.
18.5Becauseinformationsystemsspanfunctionalanddivisionalboundaries,manyorganizations(upto60to70%insomestudies)establishanexecutivelevelsteeringcommitteetoplanandoverseetheISfunction.Thecommitteetypicallyconsistsofmanagementfromthesystemsdepartment,thecontroller,andothermanagementaffectedbytheinformationsystemsfunction.Thissteeringcommitteeisresponsibleforthebroadpoliciesandplansneededindevelopingandmaintainingthecompany'
sinformationsystem.Thoughfunctionsvarybetweenfirms,activitiesincludethefollowing:
∙Makingrecommendationsconcerningthefirm'
sstrategicsystemsplan,systemsprojects,andhardwareandsoftwareselection.
∙Coordinatingthedevelopmentofsystemsprojectsandmonitoringtheirprogress.
∙Reviewingtheoverallperformanceoftheinformationsystemsfunction.
Thecommitteeshouldnotgetoverlyinvolvedintechnicaldetailsoradministrationofspecificprojects.Itshouldmeetonlywhennecessarytocarryoutitsfunctions.Steeringcommitteeshelpensuretherightleveloftopmanagementparticipation,guidance,andcontroloftheinformationsystemsfunction.Theyalsofacilitatecoordinationandintegrationofinformationsystemsactivitiesamongdepartmentsandfunctions,therebyincreasinggoalcongruenceandreducinggoalconflict.
Answersonrecommendationsconcerningmembershipandachairpersonwillvary.Thesteeringcommitteeshouldincludeacross-functionalmembershipwithmanagersfromallareasaffectedbytheinformationsystemsfunction.Thechairpersonisusuallythechairpersonoftheinformationsystemsdepartmentoranotherinfluentialvice-presidentwithstrongISskillsandanactiveinterestintheISfunction.
18.6Manysimpleexamplesoftradeoffsbetweenobjectivesmaybeconceived.Oneexampleisprovidedhereforeachpairofobjectivesgiven.
a.thedecisionofhowmuchinformationshouldbemadeavailabletoacreditmanagerindecidingwhetherornottoextendcreditversusthecostofprovidingthatinformation.
b.thedecisionofwhetherornottoimplementanynewinternalcontrolprocedure.
c.thedecisionofwhetherornottomakedirectaccesscapabilityavailabletosalespersonnel.
d.anydecisionoftheextenttowhichoutputinformationshouldbereportedindetailorsummarized.
e.anydecisionofwhetherornottoimplementadditionalinternalcontrolprocedures.
f.thedecisionofwhetherornottoacquireanadditionalfilestorageunit.
g.thedecisiontoreplacetapefilestoragewithdiskfilestorage.
18.7ApossiblesolutiontoJerry'
sproblemistoinstallaninformationsystemthatcancoordinatejobscheduling,trackcustomerorders,andcontrolproductlabeling.Thesystemcanalsohelpreducebottlenecksinthemilkpasteurizationandhomogenizationprocessbycontrollingproductionschedules.
ItappearsthatJerryhasconductedaninitialinvestigationanddeterminedthatactualproblemsexist.Jerrynowneedstohireanoutsideconsultantorappointsomeonhisstafftoconductamorein-depthinvestigation.Thepurposeofthisinvestigationistoverifythenatureoftheproblemandtoidentifytheneedsofthecustomersandtheusers.Thepersonconductingtheinvestigationshouldinterviewtheemployeeswhoprocess,bottle,anddeliverthemilk.Theseemployeeswillbeabletoidentifywhatiswrongwiththecurrentprocessandmakesuggestionsforimprovement.
Customersshouldalsobeinterviewedtofindouttheirneedssincemeetingcustomer'
sneedsistheultimategoalofthecompany.
Finally,Jerryandothermanagersshouldbeinterviewedtogettheirinsightsabouttheproblemsandpossiblesolutions.Interviewingfromthebottomupwillresultinbetterproblemidentificationandsolutionsthanfromthetopdown.Lowerlevelemployeesaremorelikelytoacceptachangeinthesystemwhentheyweretheoneswhofirstsuggestedthechanges.
Atthisstage,theconsultantwillfindinterviewingtechniquesmostusefulindevelopingaproblemstatement.Hewillprobablyfindobservationandreviewingwhateverdocumentationisavailabletoalsobeofsomeuse.Acustomerquestionnairemayalsoproduceusefulinformation.
18.8Questionsthatwillaidinunderstandingtheconcernsaboutproductqualityinclude:
∙Whatisit,specifically,thatcustomersarecomplainingabout?
∙Hasanythinghappenedtochangeproductqualityduringthepastfewyears?
∙Ispoorproductqualitytheresultof:
∙Poorqualitymaterials?
∙Inadequateproductspecifications?
Ifso,canspecificationsbealteredtoimprovequality?
∙Lowemployeemorale?
∙Changesinproductionprocedures?
∙(Expandtoincludeotherpossibilitiesforthepoorquality)
∙Doesthecompanyemployatotalqualitymanagement(TQM)program?
WouldaTQMprogrambebeneficial?
Questionsthatwillaidinunderstandingthebaddebtprobleminclude:
∙Hasthecompanyrecentlychangeditscreditpolicy?
Ifso,why?
∙Arecertaincustomergroupsmoredelinquentthanothers?
∙Whatcollectionproceduresdoesthecompanyemploy?
Aretheyadequate?
∙Areearlypaymentdiscountsandlatepaymentpenaltiesadequate?
∙Arecurrenteconomicconditionsaffectingdelinquencyrates?
Questionsthatwillaidinunderstandingthecostprobleminclude:
∙Whatproductionschedulingsystemdoesthecompanyemploy?
∙Aredelaysinreceivingmaterialsoccurring?
Whatarethecurrentpoliciestohandlethereceiptofrawmaterials?
∙Whatisthereasonfortheovertimeproblem?
Isitincreasingsales,understaffedlines,inefficientworkers,etc?
∙Isreworktheresultofpooremployeeperformance,lowerqualitymaterials,apoorproductionprocess,etc.?
∙Whateconomicconditionsareaffectingproductioncosts?
18.9a.Observationofprocedures,interviewswithemployees,anddocumentationreviews(ofdocumentorcontrolflowcharts,forexample)willallaidinunderstandingpurchaserequisitionprocedures.Eachtypeofprocedurewillidentifydifferentaspectsoftheinternalcontrolsinthepurchasingdepartment.
b.Anin-depthinterviewwiththecontrolleristheonewaytodetermineherinformationneeds.However,managersoftendon’tknowwhatinformationtheyneedandtheytendtosaytheyneedtheinformationtheyarenowgettingandlittleelse.Thereforetheinterviewer/analystmustunderstandthemanager’sfunctionandtheroleofthatfunctionintheorganization.Interviewingisanefficientfact-findingtechniqueanditallowsap