4

11

12

16

17

19

20

36

37

End




.


.



)(

()

( /(

( )

()

( /)


MIS & AIS

MIS

Production
Information
System

Finance
Information
System

AIS

Sales & Marketing
Information
System

Personnel
Information
System


Internet
Intranet

Credit Cards

E-Commerce

Paperless
Environment

Portable
Technology

)(IT

Notebook

Mail
Technology
E-Mail

()
+
()

()
+
()

()
+
()


( )

()

()

( )

:


.
10

()

11

16

17

Cash in

18

Cash out

Cash out

Cash in

Cash out

Cash in


(1

(2

(3

(4

(= .)3 + 2 +1

(5 .
(6
19

(.)5 + 4


( / )
( ) ( ) 20

 -







21


1
2
3
4

22

 1
11
12

23

 11
111
112
113
114
115

24

 111
1111
1112
1113
1114
1115
1116
25

.
:

26

.
.
.
.
.
.

.

.
( )
.

 -
:
Accuracy Timeliness Cost/Effectiveness -

27

28

29

(
)
(
)paper work
.

(
) .

30

31

.

.


(

).

 -
:
Usefulness Convenient Form Identification - Consistency

32

33



:
.
.
.
.
.
34





35

36

37

38

 Budgeting System

.

.

Fixed

39

Flexible

.

.

40

1 .
2


.

41

Activity -
Based Budgeting
:
1 .
2 .3 .

200.000
75.000
30.000
10.000

10
450
275

65.450
184.640
64.910

315.000

315.000

)31500( % 10


% 10

.
42

( )5 ( )10

.32725