Muhasebe Bilgi Sistemi ve Karar Destek Sistemleri İlişkisinin Yönetsel Karar Alma Faaliyetlerine Etkisi
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Dosyalar
Tarih
2013
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Selçuk Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Hayatının birçok safhasında gerekli olan “karar alma” neticesinde ortaya çıkan her karar için, istenen sonuçların elde edilmesi, sürecin doğru bir şekilde gerçekleşmesine bağlıdır. Bu süreçte, karar alıcılar içinpek çok farklı yöntem tercih edilebilir: sezgilerle hareket edilebilir ya da çeşitli matematiksel yöntemler kullanılabilir. Gerek problemlerin çözümünde ve gerekse de kararların etkinliğinde yadsınamayacak ve çağın gerektirdiği unsurlar; bilgisayar teknolojileri, bilgi ve bilgi sistemleridir. Bu nedenle, ihtiyaç duyulan bilgilere hızlı ve zamanında erişim ile kararların kalitesini arttırmada, son yıllarda bilgi sistemlerinin kullanımı oldukça yaygınlaşmıştır. Bu çalışmamızda, söz konusu gelişmeler bağlamında yönetimin ve işletmede karar alıcı konumunda olan yöneticinin performansını etkileyecek fonksiyonlar ve organizasyon işlemleri için gereken bilgiyi zamanında sağlayacak önemli bir bilgi sistemi olan Muhasebe Bilgi Sistemi (MBS) üzerinde durulmuştur. Yönetim kademelerince alınan kararların çeşitliliği biliniyorken bu süreçte MBS’nin tek başına yeterli olamayabileceği de açıktır. Bu bağlamda, söz konusu sistemin yönetim kademelerine destek verebilmesi için bir diğer sistem olan Karar Destek Sistemleri (KDS)’nden bağımsız olmayacaktır. Bu veriler ışığında, çalışmamızda, MBS ve KDS ilişkisinden ne tür yönetsel kararların alınmasında faydalanıldığı ve bu ilişkinin karar alma faaliyetlerine etkisi araştırılmaya çalışılmıştır. Bu doğrultuda bir uygulama örneği de çalışmaya dahil edilmiştir. İnşaattan, alışveriş merkezlerine kadar birçok alanda faaliyet gösteren bir holdingte sermaye, alacak yönetimi, vb. konuların kontrolüne verilen önem gereği, gerek günlük nakit giriş ve çıkışının, bütçe hazırlamada oluşan giderlerin, gerek satış, üretim ve pazarlama bölümlerinin gelirlerinin, kapasiteleri, vb. konulara ilişkin verilerin yönetimine ilişkin bilgi sistemlerinin katkısı ortaya konmaya çalışılmıştır. Bu bağlamda holdingte diğer bilgi sistemlerinden (personel, üretim, pazarlama, dağıtım, muhasebe) sisteme gelen veriler, işlenmekte, istatistiksel modeller ve karar destek sistemleri (Örn: Uzman Sistemler) yardımı ile raporlara dönüştürülmektedir. İşlenmiş veriler muhasebe bilgi sistemine aktarılarak karar sürecine dahil edilmektedir. Alınan kararların verimliliği yine analitik modellemeler yardımı ile değerlendirilerek sisteme geri bildirim verilmektedir. Bölüm yöneticilerine ve üst yönetime ilgili raporlar sunulmaktadır. Geri bildirimler sonucunda aksaklıklar için alternatif planlar hazırlanmakta ve uygulanmaktadır. Aynı zamanda kurumsal değişim ve gelişmeler şirkette artan ölçülerde bilgi sistemlerine olan yatırımları arttırmaktadır. Yönetim Bilgi Sistemleri’nden proaktif Karar Destek Sistemleri’ne, OLAP, internet ve Web yaygın destek araçlarına ihtiyaç duyulmaktadır ki bu sistemlerden işletme fonksiyonlarına ve karar süreçlerine bilgi sağlanmaktadır.
In many stages of life humankind has to make decision. For every decision, getting the desired results depends on the realization of the processes in a right way. In this process, buyers can choose a lot of different ways; they can act intuitively or they can use mathematical methods. However, for the solution of the problems and the effectiveness of the decisions, the elements that they cannot deny and the age requires are computer technology, information and information systems. For management information is collection of the data used for decision making. In the past one of the biggest problems faced by managers was to collect these data. The problem of today’s managers is that against increasing data amount they require systems separating the necessary information from these information stacks. Nowadays, more scientific information about all subjects is required to be able to manage the enterprises that have become increasingly complex. To meet these requirements, establishment of sub-information and support systems of the enterprises about activity fields are necessary. For this reason in rapid and timely access to required information and in increasing the quality of the decisions, in recent years, the usage of Management Information Systems and Decision Support Systems heave been quite widespread. Management Information Systems provide timely and necessary information support for decision making for planning, monitoring and organizational processes. Also the role of Accounting Information System that is one of the sub-systems of Management Information System and forms the subject of the study is to provide the necessary data to the system. Another system; producing facilities of the reports and indicators used in decision making in required time, databases formed by recording in a computer medium with the widespread computer usage in almost all enterprises, software techniques, and Decision Support Systems with produced reports are used to help management for semi-structured and unstructured decision making. Both systems are not independent from each other. In this study, in the light of these data, it is researched that the relationship between Accounting System and Decision Support System is used in what kind of managerial decision making and the effect of this relationship on decision making activities. In this direction an application sample has been included in this study. In a holding operating in many areas from construction to shopping centers due to the importance given to the control of the issues like capital receivables management, the contribution of information systems relating with management of data about the issues such as daily cash inflow and outflow, expenses of preparing the budget and capacities of production and marketing departments revenues has been tried to propound. In this context, data coming from other information systems (personnel, production, marketing, distribution, and accounting) are processed in the holding and they have been converted to the reports with the help of statistical models and decision support systems (e.g. Expert Systems). The processed data are included in making decision process by transferring to the accounting information system. The efficiency of the decisions made is evaluated with analytical modeling again and feedback is given to the system. The reports relating with the issues are presented to the department managers and senior management. As a result of the feedback alternative plans are prepared and implemented for inconveniences. At the same time institutional changes and developments in the company increase investments in information systems increasingly. From management information system, proactive decision support system, OLAP, Internet and Web widespread support means are needed and from these systems, information is provided for business functions and decision-making processes.
In many stages of life humankind has to make decision. For every decision, getting the desired results depends on the realization of the processes in a right way. In this process, buyers can choose a lot of different ways; they can act intuitively or they can use mathematical methods. However, for the solution of the problems and the effectiveness of the decisions, the elements that they cannot deny and the age requires are computer technology, information and information systems. For management information is collection of the data used for decision making. In the past one of the biggest problems faced by managers was to collect these data. The problem of today’s managers is that against increasing data amount they require systems separating the necessary information from these information stacks. Nowadays, more scientific information about all subjects is required to be able to manage the enterprises that have become increasingly complex. To meet these requirements, establishment of sub-information and support systems of the enterprises about activity fields are necessary. For this reason in rapid and timely access to required information and in increasing the quality of the decisions, in recent years, the usage of Management Information Systems and Decision Support Systems heave been quite widespread. Management Information Systems provide timely and necessary information support for decision making for planning, monitoring and organizational processes. Also the role of Accounting Information System that is one of the sub-systems of Management Information System and forms the subject of the study is to provide the necessary data to the system. Another system; producing facilities of the reports and indicators used in decision making in required time, databases formed by recording in a computer medium with the widespread computer usage in almost all enterprises, software techniques, and Decision Support Systems with produced reports are used to help management for semi-structured and unstructured decision making. Both systems are not independent from each other. In this study, in the light of these data, it is researched that the relationship between Accounting System and Decision Support System is used in what kind of managerial decision making and the effect of this relationship on decision making activities. In this direction an application sample has been included in this study. In a holding operating in many areas from construction to shopping centers due to the importance given to the control of the issues like capital receivables management, the contribution of information systems relating with management of data about the issues such as daily cash inflow and outflow, expenses of preparing the budget and capacities of production and marketing departments revenues has been tried to propound. In this context, data coming from other information systems (personnel, production, marketing, distribution, and accounting) are processed in the holding and they have been converted to the reports with the help of statistical models and decision support systems (e.g. Expert Systems). The processed data are included in making decision process by transferring to the accounting information system. The efficiency of the decisions made is evaluated with analytical modeling again and feedback is given to the system. The reports relating with the issues are presented to the department managers and senior management. As a result of the feedback alternative plans are prepared and implemented for inconveniences. At the same time institutional changes and developments in the company increase investments in information systems increasingly. From management information system, proactive decision support system, OLAP, Internet and Web widespread support means are needed and from these systems, information is provided for business functions and decision-making processes.
Açıklama
Anahtar Kelimeler
Muhasebe Bilgi Sistemi, Karar Destek Sistemleri, Yönetim Bilgi Sistemi, Accounting Information Systems, Decision Support Systems, Managerial Decision Making Activities
Kaynak
Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
30
Künye
Koçyiğit, N., Alagöz, A., Öge, S., (2013). Muhasebe Bilgi Sistemi ve Karar Destek Sistemleri İlişkisinin Yönetsel Karar Alma Faaliyetlerine Etkisi. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 30, 27-40.
