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• Accounting Information Systems in the Decisions Support of Enterprises

  280-286

  Tünde Rózsa

  Views:

  46

  In the information society we are living in the whirl of information but this doesn’t mean that we are in full possession of information for our present decisions. We gain the information at time in insufficiently detailed another time in too detailed form, and the information were gained from different sources may be contradictory. The actors of market recognize the power of information but – as in the case of other-type resource utilization – the preparation of this information-power needs more or less investment. Greater part of the small and medium-size agricultural enterprises haven’t tool at all to gain the economical information. After the EU-connection if one of these enterprises will apply for financial support it needs supply continuous and detailed data about own activity for European Community. The main question that can exist exact data-supply without appropriate computerized background. On the other hand if an enterprise has information system it will have the market-goods on the others which don’t have such an investment.

• Evaluation of IT-Investments

  378-386

  Tünde Rózsa

  Views:

  113

  An informatical innovation is essentially a private business in the life of a venture but the ability of evolution and adaptability of ventures is remarkable for the national economy too. This is why it is important to observe the economical effects of IT investments. The introduction of an information system – as in the cases of other investments – requires pre- and post-calculations for payback of fixed assest, thrift and profitability. The operation of an information system means not only one-off acquisition of instruments and intangible assets, but requires continuous development, version control and improvement of hardware in the sake of conservation. There is a high rate of depreciation of IT investments in Hungary, because such goods change too quickly, together with the economic environment. If the conservation of IT instrument value wanted one has to make new expansions continually. IT specialists have determined some indices, one of which is Total cost of Ownership, which is an important indicator for investment analysis. In practice, there are some other models and methods we can adopt in our analysis. In this paper, I collected several relevant and usable methods for pre analysis of IT projects. Management can adopt these models in his investment process to make sound decisions.