Accouting Information System Soln18SYSTEMS ANALYSIS.docx

Accouting Information System Soln18SYSTEMS ANALYSIS.docx

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AccoutingInformationSystemSoln18SYSTEMSANALYSIS

CHAPTER18

INTRODUCTIONTOSYSTEMSDEVELOPMENT

ANDSYSTEMSANALYSIS

SUGGESTEDANSWERSTODISCUSSIONQUESTIONS

18.1Tosomedegree,yes,companieswithfewISemployeesshouldattempttoimplementplanningprograms.Thisisparticularlytrueifthecompanyoritscomputerusageisgrowing.Theextentoftheplanningprogramshouldbecommensuratewiththesizeofthecomputerfacility,relianceonsysteminformation,andthepotentialvalueofthecompany=ssystem.

Thebenefitsofplanningareattainablefromevenasmallinvestmentinplanningeffort.Inthesmallestfacility,theplanmayconsistsimplyofafewpagesofthoughtsandprojectspreparedandreviewedperiodicallybythepersoninchargeofthesystem.Asmallercompanywilltypicallyhavelessfundsthanalargecompany.Therefore,inadequateplanningcanbemoredisastrousandfinanciallydrainingforsmallcompanies.

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