Accounting information system an overview 9e bodnar hopwood chapter 11

Systems Implementation, Operation, and Control Chapter 11  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Learning Objectives 1, 2, and Describe the major phases of systems implementation Recognize some of the major human factors involved in systems implementation Describe the major forms of documentation involved in the implementation of a new system  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Systems Implementation There are three major steps in systems implementation Establish plans and controls Execute activities as planned Follow up and evaluate the new system  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Systems Implementation Systems planning and analysis Systems designs Establish plans and controls Execute activities Follow up and evaluate Systems review and control  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Step I: Establishing Plans and Controls for Implementation These plans should incorporate three major components: A breakdown of the project into various phases Specific budgets applicable to each phase Specific timetables applicable to each project phase  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Step I: Establishing Plans and Controls for Implementation Gantt chart Network diagram Critical path  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Gantt Chart Example Evaluate software Planned time Actual time Select software Select computer Train employees Test system 1/1 2/1 3/1 4/1 5/1 6/1  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 7/1 11 – Simple Network Diagram Contact vendors Start Review budget Contact vendors Evaluate software Select software Allocate funds Select computer  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood Train employees Complete Implement computer 11 – Step II: Executing Implementation Activities What are examples of activities during execution? Selecting and training personnel Installing new computer equipment Detailed systems design  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Step II: Executing Implementation Activities Writing and testing computer programs Selecting and training personnel Installing new computer equipment Detailed systems design File conversion  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Project Breakdown into Tasks and Phases Time estimates Work measurement techniques  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Factoring a Project into Tasks and Phases New System 1.0 2.0 Analysis 1.1 Application study 3.0 Design 1.2 Implementation 3.1 Vendor selection 2.1 Output design 3.2 Documentation 2.2 Form design Equipment delivery 2.3 Program design  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Work Measurement Techniques Identify the tasks to be estimated Estimate the total size of the task Convert into a time estimate Adjust the estimated processing  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Accuracy of Estimates Estimates made during the early phase of a project can be expected to be inaccurate Initial estimates are frequently made too low  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Project Accounting Project control is established by setting measurable goals for each phase and task in the overall project A project accounting system is a cost accounting system  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Project Accounting Computer usage summaries Progress report Project accounting system Time sheets Overhead rates Cost to date Revised cost estimate  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Project Accounting Project accounting system Project File Number Number91-045 91-045 Costs Costs Materials Materials Labor Labor Overhead Overhead Project Projectschedule schedule Actual Actual XXX XXX XXXX XXXX XXX XXX Budget Budget XXX XXX XXXX XXXX XXX XXX  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Learning Objective Describe several approaches for control over nonfinancial systems resources  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Control Over Nonfinancial Information Systems Resources What are nonfinancial factors? Hardware Software Personnel  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Control Over Nonfinancial Information Systems Resources Hardware performance involves system… Utilization Downtime Responsiveness It is the percentage of time that the machine is unavailable for use  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Control Over Nonfinancial Information Systems Resources Evaluating software performance involves the following: Survey systems users Constantly monitor the software  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Control Over Nonfinancial Information Systems Resources Controls relating to personnel involve preparing reports for: Data entry specialists Evaluating the efficiency of systems operators Hardware repair persons  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Auditing the Information System The audit’s focus should be on the information system itself and on the validity and accuracy of data as processed by the system  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – Maintaining and Modifying the System In all operational systems, it becomes necessary to make changes Why? It is not possible to foresee all contingencies during the design phase Environmental conditions and information needs change The computer program may contain bugs  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – End of Chapter 11  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 11 – 41 ... plans and controls Execute activities as planned Follow up and evaluate the new system  2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/ Hopwood 11 – Systems... Publishing, Accounting Information Systems, 9/e, by Bodnar/ Hopwood 11 – Learning Objective Understand how to plan and control a systems project  2004 Prentice Hall Business Publishing, Accounting Information. .. Implementation Systems planning and analysis Systems designs Establish plans and controls Execute activities Follow up and evaluate Systems review and control  2004 Prentice Hall Business Publishing, Accounting