Prethodno priopćenje
Characteristics of Company Accounting Information System
Marija Tokić
Marina Proklin
Sažetak
Information has always presented an important factor of human activity. As a resource that guided
human activity, information was gathered, stored, analysed and distributed in different ways throughout
the history. Today, information system is a necessity in the global business system. Globalisation processes
have changed the traditional concept of doing business and brought about the need for information
management as an integral part of overall company assets and rapid development of information and
communication technology. Regardless of the benefits and advantages that may be offered by the systems,
companies do business to earn profit. In this sense information systems should be considered as investment.
Although investment costs can be determined relatively precisely, benefits offered by the systems
are more difficult to measure and they require comprehensive consideration of all aspects of doing business
to which the systems refer.
Accounting is an information subsystem of the single information system of a company. Its purpose is to
provide comprehensive, systematic and permanent presentation of data and information, based on documents
that refer to all elements contained in business subsystems and the business system of the company
as a whole. Information resulting from accounting and information system is contained in accounting
reports, i.e. calculations, estimates and analyses within which it is presented to the management.
Ključne riječi
Accounting; accounting information system; entrepreneurship
Hrčak ID:
76067
URI
Datum izdavanja:
9.12.2011.
Posjeta: 7.795 *