会计资讯系统与管理决策-东吴大学.ppt

東吳大學會計學系 謝 永 明 學習目標 一、瞭解會計資訊系統的意義 二、瞭解管理決策的類型 三、瞭解不同類型管理決策所需的資訊 四、瞭解資訊系統如何協助企業日常營運與長期企業規劃 會計資訊系統的定義 會計資訊系統(AIS) consists of people, procedures, and information technology. It collects and stores data about activities and transactions so that the organization can review what has happened. It processes data into information that is useful for making decisions that enable management to plan, execute and control activities. It provides adequate controls to safeguard the organization’s assets, including its data. These controls ensure that the data is available when needed and that it is accurate