中小型企业信息系统的高层控制功能【外文翻译】.pdfVIP

外文翻译 Top Management Control Functions for Information Systems in Small and Medium Enterprises Material Source: Informatica Economica Journal Author: Uma VIJAYAKUMAR This paper analyzes the Top Management Control functions for Information Systems (IS) in Small and Medium Enterprises (SMEs). SMEs extensively rely on information technology resources to enhance their competence in today’s global economy. They should have adequate top management control mechanisms in place for their efficient functioning.Top Management Controls determine how effectively the senior management manages the IS functions in a SME. The major tasks at this level consist of Planning, Organizing, Leading and Controlling functions. A brief introduction to SMEs is given at the beginning followed by the different categories of Top Management Controls. The final section highlights on some good practices to be followed by Top Management to realize the vision for the IS project in SMEs. Keywords: Charge-Out,Information Systems, IS Plan, Small and Medium Enterprise,Top Management Controls, Zero Based Budgeting 1、Introduction An enterprise is an entity engaged in an economic activity. Enterprises can be classified as Micro, Small, and Medium and large based on labor employed, capital turnover and balance sheet. Small and Medium Enterprises (SMEs) play a vital role in the world economy. They contribute to the provision of new jobs and sustaining employment growth rates. They also participate effectively in creating stable economic structure, since their activities are extended to all major sectors. According to European Commission’s definition, small enterprises have 10 -49 employees whereas medium enterprises with 50-250 employees [5]. The SMEs in the modern business environment extensively make us