The Information System: An Accountant's Perspective - Organizational Structure
14 important questions on The Information System: An Accountant's Perspective - Organizational Structure
Why are firms organized into segments?
What is the materials management?
What are the primary manufacturing activities?
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What are the production support activities?
What is the marketing function of a firm?
The marketing function deals with the strategic problem of product promotion, advertising, and market research.
What is the distribution function of a firm?
Distribution is the activity of getting the product to the customer after the sale. Success depends on filling orders accurately in the warehouse, packaging goods correctly, and shipping them quickly to the customer.
What is the personnel function of a firm?
The objective of the personnel function is to effectively manage competent and reliable employees. A well-developed personnel function includes recruiting, training, continuing education, counseling, evaluating, labor relations, and compensation administration.
What is the finance function in a firm?
How is the value of information to a user determined?I
It is determined by its reliability. Information must possess certain attributes; relevance, accuracy, completeness, summarization, and timeliness.
What is the concept of accounting independence?
Accounting activities must be separate and independent of the functional areas that maintain custody of physical resources.
What is the information technology function?
The IT function is associated with the information resource. Its activities can be organized in a number of different ways, one extreme structure is the centralized data processing approach, another is the distribution data processing approach.
What is the database administration?
A special independent group headed y the database administrator is responsible for the security and integrity of the database. Centrally organized companies maintain their data resources in a central location that is shared by all end users.
What is the data processing group?
The data processing group manages the computer resources used to perform the day-to-day processing of transactions. It may consist of the following functions: data control, data conversion, computer operations, and the data library.
What is the system development and system maintenance?
The former group is responsible for analyzing user needs and for designing new systems to satisfy those needs. Once a new system has been designed and implemented, the systems maintenance group assumes responsibility for keeping it current with user needs.
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