Influence of Accounting Information System and Resource Using Accounting on Management Decisions
Abstract
Procedures of data gathering, observing, categorizing and summing up operational or organizational activities, screening financial activities and their evaluations are all operated by the information Technologies in the companies. In a specific field, in accounting management system, managers using information technologies and accounting records gather data on their operations with transactional accounting system and internal financial reporting system. Accounting Information System (AIS) assists the managers with cost-benefit analysis to differentiate between controllable and uncontrollable activities or operations. Accounting information system composes management information technology and it is an automated information system which is deployed in all braches of an organization. In this study, conceptual relations between accounting information system and management information system are taken under consideration. It is recently acknowledged that cost structures and models according to productions technology and production modeling are a necessary tool for manufacturing companies. It is because of that conventional systems using cost and control accounting is not sufficiently effective or just not applicable for current company liabilities. Since early years of 2000s, recourse expenditure accounting is a new approach to accounting. This approach is based on the idea that core of costing is recourses, which takes advantages of activity-based-costing and is integrated with German perspective of cost accounting. What makes this approach distinctive from others are that it can trace spare capacity, it uses substitution cost in amortization, and it uses additional income margin table which is crucial in management decisions. This study seeks to explain emergence, definition and features of Resource Expenditure Accounting and its development phases.
Keywords
Resource Expenditure Accounting (REA) , Activity-based-Costing (ABC) , Information System Accounting
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