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Die ontwerp van 'n bestuursinligtingsisteem vir 'n vervaardigingsmaatskappy met spesiale verwysing na begrotings

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dc.contributor.author Beyers JAL en
dc.date.accessioned 2016-09-22T11:54:19Z
dc.date.available 2016-09-22T11:54:19Z
dc.date.created 1973 en
dc.date.submitted 1975 en
dc.identifier.uri http://hdl.handle.net/20.500.11892/141745
dc.description.abstract In Chapter One the researcher records the background of a firm which manufactures machinery for the food and wine industry. The aim of the study is the development of a management information system for budgeting purposes. Chapter Two analyses the management system and the decision-making hierarchy. Top management is largely responsible for strategic and management planning; middle management is concerned with management planning; business management, controls the daily running of the manufacturing plant. Chapter Three examines the phases in the planning and control processes and identifies administrative information which is necessary for smooth and accurate planning and control. Chapter Four discusses sources of information needed by the management hierarchy and suggests that selective collection of information can assist in overcoming the gap in the company's decision-making process. The following chapter expands upon the information which is necessary for each level of decision-making. The purpose of a good information system is to supply the right information to the right decision-makers at the right time and in the right format. Chapters Six and Seven look at the practical situation at Voedkor emphasising management information and budgeting. Overhead-costs are evaluated against the theoretical framework established in previous chapters. Current reports are found to be too condensed and only accessible to top management. The present information system does not offer reports to specific departments' middle-management teams with the result that they are also not included in the planning of the budget. The reporting of control information is slow and so inadequate. In Chapter Eight a master budget planning and control system is developed with the following characteristics: In the sales budget, the total income is divided into twelve months in order to determine peak demand. The various sales divisions are sub-divided into the most important product ranges. Overhead costs are divided into twelve months so that cash flow is monitored. en
dc.language Afrikaans en
dc.subject Business administration / Business leadership en
dc.subject Management and information systems en
dc.title Die ontwerp van 'n bestuursinligtingsisteem vir 'n vervaardigingsmaatskappy met spesiale verwysing na begrotings en
dc.title.alternative The design of a management information system for a manufacturing company with special reference to budgets en
dc.type Masters degree en
dc.description.degree MBL en


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