f5 d sources of mgt infochp15
TRANSCRIPT
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CHAPTER 15SOURCES of INFORMATION…… 3 learning outcomes
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MANAGEMENT REPORTS……2 learning outcomes
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PMIS CHAPTER 15-LEARNING OBJECTIVES
1. Sources of management information
a) Identify the principal internal and external sources of management accounting information.
b) Demonstrate how these principal sources of management information might be used for control purposes.
c) Identify and discuss the direct data capture and process costs of management accounting information.
d) Identify and discuss the indirect costs of producing information.
e) Discuss the limitations of using externally generated information.
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MAIN CONTENTS
• Sources of information
• CONTROL purposes
• COST data capture and process costs
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1 st Learning outcome
Identify the principal internal & external sources of MA information….INTERNAL &EXTERNAL SOURCES
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Learning outcome – Identify the principal internal & external sources of MA information
INTERNAL SOURCES OF INFORMATION
1. Finance/accounts department
• Controlling & managing the money supply
• Sources of information – cashbook, financial statements, ledgers, bank statements
• Information – profit/loss, sales, purchases, expenses, other income, inventory, receivables, payables, cash balance, capital, non-current assets
2. Marketing /sales department
• Ascertain the current needs & demands of customers & communicate to the market the firm’s products
• Information – past sales, forecast of expected future sales, marketing research reports
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INTERNAL SOURCES OF INFORMATION
3. Administration department
• Support function to ensure smooth functioning of day-to-day activities:
Make available to all departments necessary infrastructure & resources
Maintain all non-current assets in good condition
Communicate official company’s policies
Maintain & keep up-to-date all supporting paperwork
• Sources of information – attendance register, payroll, time sheets, non-current assets register, vehicle log, various contracts & agreements
• Information provided - details of non-current assets, information about employees, lease agreements, contracts, different departments & their workings
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INTERNAL SOURCES OF INFORMATION
4. Production department
• Responsible for making the products available on time & meeting a certain minimum standard of quality
• Information – operating level (capacity of machines), production costs, production schedules, budgeted & actual output & reasons for variations, quality control measures & quality achieved
5. Purchase department
• Responsible for procuring, in the quickest time & at the lowest price, all the goods or services that an organisation needs to conduct its operation without compromising quality
• Information – various suppliers, volume & value of purchases
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INTERNAL SOURCES OF INFORMATION
6. Store department
• Maintaining records of the incoming & outgoing inventory – stores ledger
• Information – minimum level of inventory, inventory actual held in the store & different items of inventory
7. Cost & MA department
• May or may not be separate from finance / accounts department
• Responsible for increasing revenue & profit by planning & controlling costs
• Records & analyses costs for use in decision making
• Information – total costs incurred by the organisation based on the nature of expenses (material, wages etc), per unit cost of product, strategies for controlling cost, variance reports, budgets & targets of all departments
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EXTERNAL SOURCES OF INFORMATION
External environment has a bearing on its strategies & performance
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Government • Industry trends & statistics• Economic growth GDP• Import/export statistics • Inflation rates, interest rates• Demographic statistics
International agencies(World Bank, IMF)
• Industry trend• Import/export statistics • Economic indicators• Consumer spending statistics• Technology developments
Securities exchange
• Share prices of competitors• Dividends paid by other organisations
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EXTERNAL SOURCES OF INFORMATION
Market research & focus group
• Taste & preference of customers• Suggestions from customers• Expectations about prices of products
Newspapers, television & other mediaTrade journals
• Industry trends• Competitors, suppliers, customers• Share prices• Market conditions• Technological development
Suppliers’ price list & brochures
• Product prices• Features/quality of products• Various products & substitutes available• Product launching
Customers’ feedback / consumer association
• Customers’ tastes & preferences• Customers’ suggestions
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EXTERNAL SOURCES OF INFORMATION
Encyclopaedia / internet*more on this.....
• Almost all kinds of information
Business enquiry agents
• Information about competitors, customers & suppliers
Trade associations • Information about the industry• Facilitate free communication between
consumers, suppliers etc
Banks / financial institutes
• Information about the conditions for receiving credits
• Various schemes provided by them
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THE INTERNET• The internet is a global network connecting millions of computers
• It increases the richness of external data & reduces the cost of searching for it
• It offers efficient, fast & cost effective email & massive information search & retrieval facilities
• Businesses are using it to provide information cheaply about their own products & services & to conduct research into their competitors’ activities
• It is commonly used to access information about suppliers
- A firm can visit a supplier’s website for details of products & services
- The user can search a number of websites through a browser.
( It should not be relied upon as the sole source as it may not
contain every supplier)
- A number of business-to-business sites have been opened.
Participating members offer their services & can offer quotes.
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SOURCES
INTERNAL
• Depts within organization
EXTERNAL
• Suppliers
• Government
• Printed materials
• Customers
• INTERNET
• Banks
• Service providers
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SOURCES…. Are they correct as below???INTERNAL
• Internet
• Banks
• Internal audit
• Production department
• government
EXTERNAL
• Supplier
• Accounting dept
• Stock market
• Consumer groups
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2nd LEARNING OUTCOME
•Demonstrate how these principal sources of management information might be used for control purposes.
• STRATEGIC
• TACTICAL
•OPERATIONAL An
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Learning outcome –Demonstrate how these principal sources of management information might be used for control purposes
• Control is a function aim at promoting efficiency or assuring the implementation of a policy or safeguarding against possible deviations from the set procedures
• Relevant, reliable & timely information facilitates better execution of controls
• Controls are exercised at strategic, management & operational levels
1. Strategic level
• Setting strategic direction & long term objectives
• External information is more useful, but internal information is also important
• To ensure successful implementation of the strategy, need information from various departments
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2. Management level
• The plan for implementation is prepared & various decisions regarding the best way to implement the strategies & to achieve the objectives are taken
• Internal information facilitates better & timely decision- making
3. Operational level
• Use internal information for day-today implementation of the plans & control day-to-day operations
• Activities in the operational level plan
i. Dividing management strategy between the department tasks for effective implementation
ii. Planning to ensure that the task allotted to each department is performed effectively & efficiently. Internal information facilitates better planning & allocation of resources
iii. Modify the task given to deal effectively with changes in external environment – needs external & internal information
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CONTROL
• STANDARDs
• BUDGET
• PERFORMANCE EVALUATION
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VARIOUS CONTROL MEASURES
1. Setting standards
• Benchmarking & standard costing requires setting of standards
• These standards are compared with actual results so as to judge what control measures are needed
• Setting standards should be achievable & the internal information helps to determine actual efficiency of its employees & plant & machinery
2. Budget / budgetary control
• Budgets are prepared by all departments & by the organisation as a whole
• Use both internal & external information
• Internal information is important because to achieve goal congruence, departmental budgets/targets should all be aligned with overall objective of a company
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VARIOUS CONTROL MEASURES
3. Performance evaluation
• Targets / budgets are compared with actual results to determine how effective a task is performed
• Information is required for setting targets & evaluating performance
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3rd LEARNING OUTCOME
• Identify and discuss the direct data capture and process costs of management accounting information.
• Identify and discuss the indirect costs of producing information.
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Learning Objective 3DIRECT Costs & INDIRECT Costs A
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NEXT : COST of information
Direct data capture and process. indirect costs of producing…
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Learning outcome – Identify & discuss the direct data capture & process costs of MA information.Identify & discuss the indirect costs of producing information
• Data capture – converting data into readable format, such as digital format
Manually entering data
Optical character recognition
Imaging & recording of data to convert into digital format eg. use of barcode & scanners
• Data processing – process of converting data into information ie. more meaningful format
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COSTS OF INFORMATION 1. Direct data capture costs. CAPTURE THE DATA TO PROCESS it
Use of bar coding & scanners (eg, in retailing & manufacture)
Employee time spent filling in timesheets
Secretary time spent taking minutes at a meeting
2. Processing costs
Payroll department time spent processing & analysing personnel costs
Time for personnel to input data (eg, in relation to production) on to the MIS
3. Inefficient use of information
Information collected but not needed
Information stored long after it is needed
Information disseminated more widely than necessary
Collection of the same information by more than one method
Duplication of information
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COST ASSOCIATED WITH EXTERNAL SOURCES
1. Direct cost
Subscription to internet
Subscription to online database
Cost of journal, reports, articles
Conducting market research
Cost of personnel assigned to gather relevant information
2. Indirect costs
Time spent in collecting data which is later found not relevant
Time spent in collecting more information than required
Time wasted in excessive searching
Time spent in determining the relevance of data
Time wasted – start up time, time lost due to machine failure
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COST ASSOCIATED WITH EXTERNAL SOURCES
3. Management costs
Recording, processing & dissemination of external information
Wasted time due to information overload
Wasted time on excessive processing
4. Infrastructure costs
Installation & maintenance of computer networks, servers, landlines etc to facilitate internet searching & internal electronic communication
5. Time-theft
Wasted time due to abuse of internet & email access facilities
Lost time
Cost of monitoring & disciplinary procedures
Information overload.....internet offer too much info and not all is...needed
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4th LEARNING OUTCOME
Discuss the limitations of using externally generated information…… QUALITY
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Learning outcome –Discuss the limitations of using externally generated information
• One of the principal limitation of external data is that its quality cannot be guaranteed
• Its quality depends on:
i. the producers of the data (Trade associations may not include data which runs counter to the interest of its members)
ii. The reason for the data being collected in the first place
iii. The collection method (Random samples with a poor response rate are questionable)
iv. The age of the data (Government statistics & information based on them are often relatively dated)
v. How parameters were defined (Eg, the definition of family used by some researchers may be different to that used by others)
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QUALITY OF INFORMATION how to tell???• USE your common sense… think about the source who
prepared the information is it reliable does it come from reputable sources.
• How was the info generated? How many samples used?
• What were the assumptions, parameters, ?
• How long ago ?
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ATTRIBUTES OF GOOD INFORMATION – ACCRCCTCCV..ACCURATE
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A Accuracy R Relevance T Timely
C Completeness C Confidence C Cost effective V Volume
C Clarity C Channel of communication
C Communication to correct person
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POINTS TO CONSIDER WHEN OBTAINING INFORMATION FROM EXTERNAL SOURCE
• Reliability of the source – websites, trade associations, government departments
• Not-tailor-made – not readily available in required format egeconomic development in a country is growing, thus demand for luxury cars is growing?
• Not sufficiently detailed or too detailed
• Biased information – the source of information has interest in the information produced
• The mode of information –written or oral, primary or secondary source
• Timeliness – information is useful only when it is available at the right time
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SOURCES OF AUTHENTIC DATA
1. Government agencies
2. Trade association
3. National & international institutions
4. Commercial data providers
5. Company websites
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PMIS CHAPTER 15
1. Management reports
a) Discuss the principal controls required in generating AND distributing internal information.[2]
b) Discuss the procedures that may be necessary to ensure security of highly confidential information that is not for external consumption.[2]
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PRINCIPAL CONTROLS REQUIRED IN GENERATING & DISTRIBUTING INTERNAL INFORMATION-GENERATING FIRST OK…..
ROUTINE
• Cost benefit analysis
• Trial report
• Format consistent
• Originator identified
• Periodic assessment of usefulness
ADHOC
• Cost benefits analysis
• Check not redundant
• Contain only RELEVANT
• Originator identified..deal with queries
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1St LEARNING OUTCOME
Discuss the principal controls required in generating AND distributing internal information
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PRINCIPAL CONTROLS REQUIRED IN GENERATING & DISTRIBUTING INTERNAL INFORMATION- DISTRIBUTING
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Procedures manual
• Format
• Schedule of issue
• Recipient
• Disposal
• Highly C
Other controls
• Locked
• PnC stamps
• Employment contract
• Email policy
Physical comp security
• Internal access
• Restrict access accto post
• External access
• firewalls
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PRINCIPAL CONTROLS REQUIRED IN GENERATING & DISTRIBUTING INTERNAL INFORMATION
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IF USE SERVER
•Control over virus & Hacking
•Email policy
•Password system
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CONTROLS OVER OUTPUT
• The output should be available to authorised persons & third parties only
Password systems – each password allocated suitable access rights
Sensitive printed output could have a distribution list & should be physically safeguarded
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LAST LEARNING OUTCOME CHP15
•Discuss the procedures that may be necessary to ensure security of highly confidential informationthat is not for external consumption.
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SECURITY OF HIGHLY CONFIDENTIAL INFORMATION• PASSWORDS• LAS• DB CONTROLS-database is accessed by
many. Greater exposure to fraud data theft, alteration.• FIREWALLS
PERSONNEL SECURITY PLANNING• ANTI VIRUS• ANTI SPYWARE
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Passwords
• SET of characters or and numerals which are keyed in before gaining access to system
• P/w keyed in must match the valid one for the system or the terminal.
Logical Access System
• PREVENT those ALREADY with access FROM data/software that are More CONFIDENTIAL or sensitive
DB CONTROL
• READ UP???
• Complicated password system
• Risks can be circumvented by INFERENCE
• Asking several question that are allowable to get specific info. Which is actually P&C-inference controls
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SECURITY OF HIGHLY CONFIDENTIAL INFORMATION
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Firewall
• Network control
• Intranet
• Block access and exit not meeting security criteria
Encryption
• Protect while transmission
• Scrambling of data=unintelligible
OTHER MEASURES
• Dial back
• Authentication
• Keep transaction logs of security violation -detect which terminal or which password and then identify the person or terminal violating the security.
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SECURITY OF HIGHLY CONFIDENTIAL INFORMATION
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Personnel Security Planning
• Recruitment
• Job rotation
• Supervision
• Enforced vacations
• Computer logs
Anti virus
anti spyware
• Scanning virus and spyware software
• Blocking spyware software
LEGISLATION –Personal data
• For data theft or identity theft
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info
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ion
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SECURITY OF HIGHLY CONFIDENTIAL INFORMATION