Cost accounting system integration to decision support and executive information systems
Resumen
The present paper discusses the integration feasibility of cost accounting system to the systems of support to decision making and executive information, in view of the model demands of decision making, measurement and information. Arguments which corroborate its possibility in terms of existing information technology and difficulties to perform this integration are presented, as well as the competitive advantage of its operativeness. The system integration assumed in this paper may require an elevated investment that needs to be taken into account having in mind the cost x benefit ratio to the company which intends to adopt it. Nevertheless, it can be stated that said integration is fully doable, feasible and tenable considering the available information technology. It can also be said that it is a question of technology updating with investments that can render themselves irrelevant in view of the current competitive game and given the possibilities to obtain and mantain differing capabilities that sustain competitive advantages.
Key words: cost systems, decision support system, executive information.Descargas
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