CHAPTER 1: MANAGEMENT INFORMATION SYSTEM and the SYSTEMS ENGAGEMENT

SYSTEM is an organized set of procedures; or is a regularly interacting or interdependent group of

elements forming a unified whole.

TYPES of System:
a. OPEN Systems, also called probabilistic systems, are those which the output, or results, cannot
be determined precisely, but can only be guessed at.
b. CLOSED Systems is where result or output can be predicted with certainty. The output of these
systems can be predicted with relative ease and accuracy by measuring the input or demands
placed upon the system. For this reason, closed systems are easier to manage than open
systems.

BUSINESS SYSTEM is a collection of policies, procedures, methods, people, machines, and other
elements that interact and enable the organization to reach its goals. It often includes marketing,
personnel, production, finance, and distribution elements.

KNOWLEDGE MANAGEMENT
- Spawned out of the need to unearth information and convert it into knowledge and appropriate
action.
- It is technology driven, using computers to help analyze data, pinpoint trends, flag the unusual, and
sort the important from the mundane. Finally, it must result in getting critical data to decision
makers.

SYSTEM FUNDAMENTALS

A Business System is usually composed of many parts or elements called SUBSYSTEMS. A

Subsystem performs a specified task that is compatible with the goals of the larger system of which it is a
part.
The Environment is the people, facilities, rules, policies, and regulations that surround a system.
A Boundary is the perimeter, or line of demarcation, between a system and the environment. It
distinguishes between the elements that make up the system and the outside world with which it
interacts.
All systems gather or receive some kind of information or data that is subsequently processed,
generating results or output. Inputs are those items that enter the boundaries of the system from the
environment and are manipulated by the system.
Systems exist to process data, raw material, money, or other inputs. Processing is the conversion
of inputs, or raw materials, to outputs, or finished results. It is processing that enables an organization to
move toward its goals.
Outputs are the product of processing. They are the end result of receiving data or other input
and processing it.

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 CHAPTER 2: THE SYSTEMS ANALYST
GROWTH OF THE INFORMATION INDUSTRY

An industry has evolved to process the vast amount of data and information handled by
government, industry, and business. The evolution of the information industry has been described as
moving thru three phases.
In the Pre-industrial Age, information was processed using typewriters, adding machines, and
handwritten materials. Thus, information handling was slow, inefficient, and often inaccurate. With the
Advent of Computers, word processing, and copy machines, information processing moved into the
Industrial Age. While mechanized, records were still sent through the mails, handed from one person to
another, and physically filed in cabinets.
Modern office automation, the personal computer, and breakthroughs in data communications
created the Information Age. In this era, information is routed from terminal to terminal and office to
office over communication lines, and can be sorted, stored, and retrieved at many different locations.
The basic way we look at, revise, and transmit information is different, both in the speed and in the
technology with which it is handled.

THE STUDY OF SYSTEMS ANALYSIS

Systems Analysis is the investigation of business or information systems. It is the scientific study
of the systems process, including investigation of inputs and outputs, in order to find better, more
economical, and more efficient means of processing.
Systems Analysis has developed into an important tool that organizations use to improve their
productivity. There are many reasons why an organization spends time and money and dedicates
resources to the analysis of its systems.

ADVANTAGES OF SYSTEMS ANALYSIS:

1. Greater efficiency. 5. Faster turnaround.
2. Maximizing profits. 6. Reducing or eliminating errors in data and
3. Resources are used to the best advantage. information.
4. Reduction of human effort. 7. Consistent operations and procedures.

LIMITATIONS OF SYSTEMS ANALYSIS:

1. Some business problems are beyond the scope of systems analysis techniques.
2. Systems analysis efforts cost time and money.
3. The human element can cause complications.
4. Effort is required to sell a system.

SYSTEMS ANALYSTS provide a key human resource in the planning, improvement, and operation
of business organizations; also called Efficiency Experts..

THE DUTIES OF THE SYSTEMS ANALYST

The specific duties of the individuals in the systems department depend upon the size and type
of organization involved. Analysts are often concerned with the following areas:
1. Project management.
2. Forecasting and simulation.
3. Sales and marketing of goods and services.
4. Planning the orderly flow of information throughout an entire business enterprise.
5. Modifying and redesigning existing business systems.
6. Systems implementation.
7. Computer programming and utilization.
8. Database design.
9. Forms and design management.
10. Establishing system policies and procedures.
11. Employment and training of organization personnel.
12. Work measurement.
13. Work simplification.
14. Office layout.
15. Selection and specification of office and information-processing equipment and supplies.
16. Planning and designing internal and external communications.

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Typical Organizational Structure illustrated as serviced by the Systems Department:

President

Information Production Personnel Finance

Systems VP VP VP
VP

Systems Data
Department Processing
Manager Department
Manager

The Systems Department Organization:

Systems
Department
Manager

Systems Database Systems Forms & I/O Hardware

Programmer Designers Analysts Designers Acquisition
Specialist

CHAPTER 3: THE MAJOR INFORMATION SYSTEMS

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INFORMATION SYSTEM is the network of all methods used in communicating information within the
organization. It is a collection of procedures, programs, equipment, and methods that process data and
make it available to management for decision making.

Information is needed in all levels of management, whether in:

STRATEGIC Level - composed of the Vice-Presidents and the CEO responsible for strategic
planning using unstructured decisions.
TACTICAL Level - composed of the middle managers such as directors in each specific task or
field responsible for tactical planning using semi-structured decisions.
OPERATIONAL Level - composed of the lower management such as managers of departments
responsible for operational planning using structure decisions.

THE MAJOR INFORMATION SYSTEMS:

FINANCIAL INFORMATION SYSTEM is used in showing and communicating the flow of monetary
information.
PERSONNEL INFORMATION SYSTEM shows the flow of information about the personnel working in
an organization.
LOGISTICS INFORMATION SYSTEM shows information about the physical flow of goods within an
organization.
MANAGEMENT INFORMATION SYSTEM is a set of data gathering, analyzing and reporting functions
designed to provide management with the information it needs to carry out its functions.
ACCOUNTING INFORMATION SYSTEM is an orderly arrangement of procedures, personnel, written
records, equipment and devices used for the systematic/organized collection, processing and
reporting of financial and other information essential to the official and effective conduct and
evaluation of activities/transactions.

OBJECTIVES:
a. Provide means by which interested parties may be given information on the financial position and
results of operations of an organization.
b. Facilitate management planning, control, and decision making.
c. Comply with various laws and government requirements.
d. Protect the organization and safeguard its assets.

BASIC ELEMENTS:
a. Set of interrelated activities. c. Equipment and devices used.
b. Written records and reports. d. Personnel directly involved.

ESSENTIAL COMPONENTS:
Business Papers and Forms Flowchart
Business Machines Organizational Charts
Journals and Ledgers Financial Reports
Chart of Accounts Internal Control

FLOWCHART is a pictorial presentation of flow of work and/or documents through a department or an

entire organization.
a. SYSTEMS Flowchart shows a logical diagram of the flow of data through all parts of the data
processing system; identifies which functions are manual, mechanical, and computerized.
b. DOCUMENT Flowchart traces the flow of documents and reports for a particular function or activity
through the system from origin to destination.
c. PROGRAM Flowchart shows the different operation and decisions required in a specific program.

ORGANIZATIONAL CHARTS shows the lines of authority, responsibility, control, and functions in a
business organization.

TYPES of Management Information System (MIS):

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 TRANSACTION PROCESSING System (TPS) - for lower managers
- Follows the input-output system. The inputs are transaction data such as bills, paychecks,
inventory analysis, and so on.
- Normally for lower managers use.
- Produces detailed reports.
- There is one (1) TPS for each department.
- Also a basis for MIS and DSS.

MANAGEMENT INFORMATION System (MIS) - for middle managers

- Input and output system.
- Normally used by middle managers.
- Draws input from all departments.
- Produces several kinds of reports - summary reports, exception reports, periodic reports,
on-demand reports.

DECISION SUPPORT System (DSS) - for top management

- Input and output system.
- Mainly for top managers. Produces analytic models the key attribute of a DSS is that it uses
models. A model is a mathematical representation of a real system. The models use a DSS
database, which draws on the TPS and MIS filed, as well as external data such as stock reports,
government reports, national and international news. This model allows a manager to do a
simulation-play a what if game- to reach discussions

COMPONENTS of a DSS:
Hardware
Software
Data resources
model resources
people resources

EXAMPLES of DSS Applications:

Airline DSS
Real Estate DSS
Geographic DSS

EXECUTIVE INFORMATION System/EXECUTIVE SUPPORT System - for top management

- Is an easy-to-use DSS made especially for top managers. It specifically supports strategic decision
making.
- Draws from data not only from systems internal to the organization but also from those outside.
- An EIS might allow senior executives to call up predefined reports from their PCs, whether
desktops or laptops. They might, for instance, call up sales figures in many forms-by region, by
week, by fiscal year, by projected increases.
- EIS includes capabilities for analyzing data and doing what if scenarios.
- EISs also have the capability to browse through information on all aspects of the organization
and then zero-in on areas the manger believes would require attention.

EXPERT/KNOWLEDGE Systems - for all levels, including non management

- Is a set of interactive computer programs that helps users solve problems that would otherwise
require the assistance of a human expert.
- Simulated the reasoning process of experts in certain well-defined areas. That is, professionals,
called knowledge engineers, interview the experts and determine the rules and knowledge that
must go into the systems.
- Programs incorporate not only surface knowledge (textbook knowledge) but also deep
knowledge (tricks of the trade)

EXAMPLES of Expert Systems:

MYCIN - helps diagnose infectious diseases
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 PROSPECTOR - assess geological data to locate mineral deposits
DENDRAL - identifies chemical compounds
REBES - helps investigates crime scenes
CARES - helps social workers assess families for risk of child abuse
CLUES - evaluates home-mortgage-loan applications
MUCKRAKER - assists journalists with investigative reporting
CRUSH - takes a body of expert advice and combines it with worksheets reflecting a
users business situation to come up with a customized strategy to beat out competitors.

OFFICE AUTOMATION Systems - for all levels, including non management

- Are those that combine various technologies to reduce the manual labor required in operating
an efficient office environment.
- These technologies include voice mail, e-mail, scheduling software, desktop publishing, word
processing, fax and so on.
- OAS are used throughout all levels of an organization.
- The backbone of an OAS is a network-perhaps, a LAN, an internet over a LAN, or an extranet.

CHAPTER 4: EDP SYSTEMS

DATA PROCESSING refers to operations needed to collect and transform data into useful information.

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DATA refers to facts that pertain to, or describe some situation or condition.

PROCESSING refers to handling or manipulation of data.

BASIC DATA PROCESSING OPERATIONS:

1. Classifying 5. Recording
2. Sorting 6. Storing
3. Calculating 7. Communicating
4. Summarizing

DATA PROCESSING METHODS:

MANUAL Data Processing - performed by hands, utilizing pen or pencil.
MECHANICAL Data Processing - mechanical equipment such as office and bookkeeping
machines is utilized to increase speed and accuracy.
ELECTRONIC Data Processing (EDP) - data are converted into machine readable form and then
processed through electronic impulses. Processing takes place with computer at incredibly high
speed, and which minimum human intervention.

Computer Competency is the fundamental understanding of the technology, operation, applications and
issues about computers.

A computer competent individual:

- Feels comfortable using and operating a computer;
- Is able to use software;
- Is able to input data to, and generate output from the computer;
- Knows how to use the hardware; and
- Is an intelligent consumer of products and services related to computers.
-
COMPUTER is an electronic device that can interpret and execute programmed instructions or
commands for input computations, logic operations and output.

COMPUTER SYSTEM refers to collectively to all interconnected hardware.

Hardware are physical devices that comprise a computer system.
Software are programs, routines and procedures used to direct the functions of a computer system.
Systems Software helps the operator use the machine; generates interaction between the
computer, its peripherals, other programs, and sets of data to be used, and the operator himself;
controls the input/output functions of the computer; and, translates programming language.
Applications Software are programs that helps the operator use the computer to do specified
tasks or to solve particular processing job.

BASIC COMPONENTS of a Computer System:

1. INPUT
Input Devices prepare and insert data into the computer after translating data into computer
language.
2. PROCESSING
The CPU performs the processing functions which include the storage of information, arithmetic, and
logic operations, and control.
3. OUTPUT
Output Devices translate the processed data back into language of written words out of the
computer to users.
4. STORAGE

CATEGORIES of Computer System:

- Are categorized according to size or computing capacity.

a. MICROCOMPUTERS are small computers; Personal Computers

Pocket PCs Laptops
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 Desktop Tower
b. MINICOMPUTERS are smaller than mainframe computers, but powerful enough to serve the users
purpose.
c. MAINFRAME Computers
d. SUPERCOMPUTERS

CAPABILITIES of Computer System:

1. SPEED - ability to provide new time dimensions.
2. LOGICAL OPERATIONS - can manipulate, in logical ways, mathematical expressions and other
symbols.
3. MEMORY - almost unlimited amount of data can be stored.
4. ACCURACY - the ability to control error.
5. RELIABILITY - can perform repetitive tasks without complaining.

Computer LIMITATIONS:
1. Can only handle information it was programmed to handle.
2. Instructions must be given in a detailed manner.
3. Cannot be perfect.

CHAPTER 5: COMPUTER INFORMATION SYSTEMS

EXECUTIVE INFORMATION SYSTEM (EIS) - designed specifically to support decision making,

primarily the tactical and strategic levels.

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DECISION SUPPORT SYSTEM (DSS) - focused to support management decision-making
involving semi-structured and unstructured problems.

EXPERT SYSTEM - interactive knowledge-based system and generally

helps users make complex decisions.

ASSISTANT SYSTEM - helps users make relatively straightforward decisions.

BASIC APPROACHES to Satisfy Companys Needs:

IN-HOUSE Development
PROPIETARY SOFTWARE PACKAGE

FUNDAMENTAL APPROACHES in DEVELOPING IN-HOUSE INFORMATION SYSTEM:

1. PROTOTYPING - creating a model.
2. PRE-SPECIFICATION - users determine information processing needs, then commit these
specifications through system implementation.

The SYSTEM LIFE CYCLE:

BIRTH idea
DEVELOPMENT - idea becomes a reality
PRODUCTION - system becomes operational
DEATH - system is discarded

INFORMATION SYSTEMS ANALYSIS AND DESIGN

SYSTEMS DEVELOPMENT LIFE CYCLE (SDLC) is also called Application Development Cycle, Systems
Development Cycle, or Structured Development Life Cycle. The phases are:
a. Preliminary Investigation - management determines there is a problem with the existing
information system; systems analyst does initial study to determine preliminary costs and
constraints.
b. Systems Analysis - analyst investigates the problems in the existing system and the
requirements for the new system.
c. Systems Design - analyst creates detailed diagrams, charts, models, and prototypes of
components of the proposed new system.
d. Systems Development - the programmers, monitored by the analyst, build the system. Testers
test the systems for quality.
e. Systems Implementation - data, people, and procedures are converted from the old system to the
new; final documentation is compiled; users are trained; the new system is out into operation.
f. Systems Maintenance - the information system must be maintained, repaired, and enhanced
by analysts and maintenance programmers until it is suspected to be obsolete. Then the SLDC begins
again for a new system.

CHAPTER 6: PHASES IN SYSTEMS DEVELOPMENT

PHASE I PRELIMINARY INVESTIGATION
- Often called a feasibility study.
- A systems analyst conducts a preliminary analysis, determining the organizations objectives and the
nature and scope of the problems. The analyst then proposes some possible solutions, comparing
costs and benefits. Finally, he/she submits a preliminary plan to top management.
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- Systems analyst may use Joint Application Development (JAD) where systems owners, users,
analysts, and designers are brought together in a highly organized intensive workshops to jointly
define and design systems (focus group discussions). This is done to replace months of traditional
interviews and follow-up meetings.

The Usual Steps in Preliminary Investigation are:

1. Conduct preliminary study
Determine the organizations objectives.
Determine the nature and scope of the problem/s.
2. Propose alternative solutions
Leave the system as is.
Improve the system.
Develop a new system.
3. Describe costs and benefits
4. Submit a preliminary plan

PHASE II SYSTEMS ANALYSIS

- Describes WHAT a system should do to meet the needs of users.
- The process of learning how the current system functions, determining needs of users, and
developing the logical requirements of a proposed system.
- Its objective is to gather data, analyze the data, and write report. In general, it involves a detailed
study of
The information needs of the organization and all users.
The activities, resources, and products of any present information systems.
The information systems capabilities required to meet the established information needs and
the user needs.
The Usual Steps in Systems Analysis are:
1. Gather data thru
Written documents.
Interviews (structured/unstructured); JAD may be used.
Questionnaires.
Observation.
Sampling.
2. Analyze the data
Use modeling tools to present graphical (pictorial) representations of the system such as:
a. CASE (Computer-Aided Software Engineering) Tools
b. Data Flow Diagram - also called process model
c. Systems Flowchart - or Systems Flow Diagram shows the major input, output and processes
of a system
d. Connectivity Diagrams used to map network connections of people, data, and activities of
various locations
e. Grid Chart - shows the relationship of data and input documents and data on
output documents
f. Decision Tables - shows the decision rules that apply when certain conditions occur and
what actions to take.
g. Object-Oriented Analysis (OOA) data and processes are combined, or encapsulated, into
things called objects building blocks made of software routines. The only way to create,
delete, change, or use the data in an object (called properties) is through one of its
encapsulated processes called (methods). The systems and software developments strategy
is changed to focus on the assembly of the system from a library of reusable objects.
3. Write a report.

PHASE III SYSTEMS DESIGN

- the process of developing specifications.
- Is the HOW to accomplish the information system objective.

Three Major Activities of Systems Design:

USER INTERFACE Design - answering How the users will interact with the system to meet their
needs?

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 DATA Design - answering How the data will be organized?
PROCESS Design - is the formulation of processing design

The Usual Steps in Systems Design are:

1. Do a preliminary design
Use of CASE tools such as Excelerator, Iconix, System Architect, and Powerbuilder
Front-end CASE tools (or upper-CASE tools) are used in preliminary investigation, systems
analysis, and systems design; while, back-end CASE tools (or lower-CASE tools) are used in
systems development and systems maintenance to help in coding and testing, for instance.
2. Do a detail design
Output requirements
Input requirements
Storage requirements
Processing and networking requirements
Systems controls and backup
3. Write a report

PHASE IV PROGRAMMING/SYSTEMS DEVELOPMENT

- Programs are written to create the software necessary to make information system operational.
- Consists of Acquiring the Software, and Hardware; and then Testing the System.
1. Acquire the Software
make or buy; if make, hire own staff or hire outside programmers
2. Acquire the Hardware
3. Test the System
Unit Testing - individual parts of the program are tested using test (made-up or
simple) data.
System Testing - the parts are linked together, and test data is used to see if the parts
work together.
Activities Involved:
SYSTEM SPECIFICATION REVIEW
PROGRAM IDENTIFICATION AND DESCRIPTION
PROGRAM CODING
TESTING
DOCUMENTATION

PHASE V CONVERSION AND IMPLEMENTATION/SYSTEM IMPLEMENTATION

- It consists of converting the hardware, software, and files to the new system, compiling final
documentation, and training the users.

The Usual Steps are:

1. Convert to the new system
Convert hardware, software and files.

COMMON APPROACHES to Systems Conversion:

PARALLEL Conversion - operates the old and new systems simultaneously
DIRECT Conversion - immediate conversion to the new system
PHASED Conversion - information system is implemented one module at a time, either by
Parallel or Direct conversion
PILOT Conversion - new system is implemented by Parallel, Direct or Phased conversion in
only one of the several areas for which it is targeted
PROTOTYPE Conversion - developing and putting into operation successively more refined
versions
2. Compile Final Documentation.
- An ongoing process during all phases of the SLDC. Examples include manuals of operating
procedures and sample data entry display screen forms, and reports.
3. Train the users

PHASE VI POST IMPLEMENTATION/SYSTEMS MAINTENANCE

- Adjusts and improves the system through system audits and periodic evaluations.

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1. Post Implementation Review - critical examination of the system 3 to 6 months after it has
been implemented.
2. Systems Maintenance - continuous throughout the life of the system.

AUDITING. An independent review of an organizations information system to see if all records and
systems are as they should be. An audit trail helps independent auditors trace the record of a transaction
from its output back through all processing and storage to its source.

EVALUATION. It may be done by the head systems analyst or outside systems analyst. Evaluation may
also be done by user or client who is able to compare the working so the system against some present
criteria.

CHAPTER 7: THE SYSTEMS ENGAGEMENT

PRINCIPLES of Systems Design:

1. Objectives should be accompanied by operating at the least possible cost.
2. Should be simple, yet workable.
3. Be tailored to organizational structure and policies.
4. Adequate controls.
5. Activities in the system should be arranged.
6. Should take human factors into consideration.
7. Be flexible enough to facilitate possible expansion or contraction.
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8. Possibility of using mechanical equipment and devices should be considered.
9. Should provide for timely, effective and relevant reports.
10. Should facilitate audit trail.

PHASES of Systems Engagement:

1. GATHERING AND ANALYZING FACTS

- Obtain the necessary information that will enable the practitioner to define the problem.

2. DESIGNING THE SYSTEM involves:

- Determining the specific nature and extent of information;
- Drafting the desired the reports, schedule and other statements;
- Determining the best way or how data and other needed information for the reports preparation
will be collected, recorded and classified;
- Preparing the chart of accounts with proper coding;
- Designing the books of accounts;
- Designing the required forms and other documents; and
- Preparing flowcharts and other written procedures.

3. PREPARING AND PRESENTING THE SYSTEMS REPORT. Includes:

Transmittal letters
Organization charts
Proposed chart of accounts
Pro-forma financial statements
Books of accounts, subsidiary ledgers, and other auxiliary records
Systems and documents flowcharts
Sample forms

4. IMPLEMENTATION OR INSTALLATION OF RECOMMENDATION

5. FOLLOW-UP

6. DOCUMENTATION OF THE SYSTEM

- Refers to a detailed written description of the accounting system which is generally in a form of
Accounting System Manual.

ACCOUNTING SYSTEMS MANUAL

- A collection of instructions set forth the basic systems and accounting policies and procedures
which must be followed within the business organization.

Contains:
1. Organization of Accounting, Auditing, and Systems Departments;
2. Basic policies on systems and accounting;
3. Chart of Accounts and Codes;
4. Books of Accounts, including contents and sources of entries;
5. Statements and Reports;
6. Flowcharts; and
7. Sample or Specimen Forms

CHAPTER 8: COMMUNICATIONS AND THE ORGANIZATION

Communications, both verbal and written, are vital elements in the daily life of the business
enterprise. Identifying and evaluating the activities and communication paths that generate information
is one of the basic jobs of the systems analyst.
COMMUNICATION is the transmission of a message thru a medium such as the spoken or written
word, from a sender to receiver.

TYPES of Communication:
EXTERNAL communications take place between an organization or system and those beyond its
boundaries.
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 INTERNAL communications are letters, memos, and other correspondence that originate and
terminate within the same organization.
a. Horizontal communication includes the transfer of data and information between the individuals
at the same level on the organizational chart.
b. Vertical communication is the transfer of the information between individuals on different levels
of the organizational chart.

Organization of the Information Department

Data Processing
Manager

Systems Operations
Programming
Supervisor Supervisor
Supervisor

Senior Database Senior Senior Systems Senior

Analyst Communications Programmer Applications
Analyst Programmer

Junior Analyst Junior Analyst

Computer Data Entry

Operator Operator

CHAPTER 9: FORMAL ORGANIZATION STRUCTURE

Organizations are composed of individuals who perform specific roles coordinated to enable the
company to achieve its goals. Virtually every company has some type of formal organization structure.
There is usually an official plan that clearly shows the chain of command and the lines of authority and
responsibility. Organizations have formal sets of rules that define the various functions and duties at
each level of authority and prescribe the relationships among the different roles.

Most business firms are structured according to one of the following three types of formal
organizations:

A. LINE ORGANIZATION
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 A classical line organization resembles a pyramid. At the top is the manager-chairman of the
board, president, chief - with the ultimate decision-making authority. Below the manager are various
levels of subordinates.
On the level directly below the manager are the relatively few persons who are next in authority
and who have lesser or different responsibilities and decision making functions. Below them are the
other layers of the official hierarchy, each involving a greater number of individuals with lesser
responsibility and authority than the one above.
Within this organization exist clear lines of authority, moving from the top down. Each individual
is responsible to someone in authority above him/her. Conversely, each individual in authority has
persons for whom he or she is directly responsible. If individuals are not connected by lines, it is
assumed that no authority or responsibility exists between them.
The line organization is simple, clear structure, but it does contain certain weaknesses. An
individual needing advice must follow the lines of authority shown in the organizational chart. In theory,
he or she cannot approach other organization members not related by direct line of authority, since no
official relationship has been established. However, in practice, these rules are often bent.
Because of this weakness, the line organization is not widely used in modern business or
industry. The military is probably one of the few major examples of this type of organization.

President

Vice-President Vice-President
Marketing Manufacturing

Manager Manager Manager Manager

Supervisor Supervisor Supervisor Supervisor

B. LINE AND STAFF ORGANIZATION

Line positions are indicated by solid lines; staff positions by dotted lines. This type of structure
includes the usual manager and subordinate positions, representing the formal chain of command, with
supplemental staff positions.
Staff positions refer to those employees or departments that provide a consulting or advisory
service to others in the firm. Usually such departments are not directly involved in producing the goods
or services that are the companys major source of profits.
The staff members role is to provide consultation, advice, and support to line managers in areas
outside their expertise. The actual responsibility for the end performance, however, remains with the
line manager.
Provisions for consultation and staff support, in addition to the clear lines of authority, give the
line and staff organization an important advantage over the line structure. For this reason it has become
the most widely used form of business organization.

President

Engineering Marketing Production

Design Manager Manager
Manager

Design Staff Marketing

Research Staff

Supervisor Supervisor Supervisor Supervisor

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C. COMMITTEE ORGANIZATION
In this arrangement, a position or responsibility is assigned to a group of individuals rather than
a single person. The group shares the responsibilities delegated to that position and makes decisions by
consensus. Thus, the talents of several people are involves in solving a dingle problem or in making a
difficult decision.
A major weakness of the committee organization is the difficulty involves in getting several
people to act cohesively and to make decisions promptly. Communications among members of a
committee can also pose problems, and it may be hard for an individual to function effectively with a
committee rather than a single person as the boss. For these, reasons, the committee setup is not a
widely used form of business structure in the United States, although it is often found in political and
government organizations, and in some other industrialized countries.

President

Software Documentation
Design Standards
Committee Committee

Supervisor Supervisor Supervisor Supervisor

CHAPTER 10: THE TOOLS OF THE ANALYST

Analysts reduce systems to models on paper or in the computer to help visualize a new or
modified system before it is put in place. System models are like blueprints in that they document a
system with design diagrams. Design diagrams serve as communications and planning tools,
demonstrate logical relationships, facilitate troubleshooting, and document a system.
The traditional design tools include the Gantt chart, decision trees, decision tables, and
flowcharts. System flowcharts diagram the flow of information throughout a system, while program
flowcharts trace the flow throughout a computer program. These tools were devised before structured
programming concepts came into use.
Structured design tools are more recent developments. They are based upon top-down program
logic and modular structures. The data dictionary is a collection of specifications about the nature data
and information. It provides standards and uniform formats for elements in a system. A data dictionary
may include data elements, data records, data stores, data model entities, and data flows.
Other structured tools include data flow diagrams, hierarchy plus input-process-output (HIPO)
charts, Warnerr-Orr diagrams, and Nassi-Shneiderman charts. Structured English, also known as
pseudocode, describes logic flow. Presentation graphs show the flow of information in a pictorial
manner.

SYSTEM MODELING
A System Model is a representation of an in-place or proposed system that describes the data
flow throughout the structure. The model describes the points where data or information enters a

16
system and the places where it will be processed, as well as the actions taken and the points where data
will be output.
By reducing a system to a model on paper or in a computer, the analyst can visualize, modify, or
experiment with changes before they are actually put in place. If these changes were implemented in
real life and they were unsuccessful or inefficient, the organization could waste thousands or perhaps
millions of dollars.
System models are like blueprints of a building. In business, analysts use models to describe
billing and accounting systems, inventory and payroll-processing systems, manufacturing systems, and
the like.
A system model is documented through a variety of design diagrams. A Design Diagram is a
graphic or visual representation of a structure. Design diagrams include data flow diagrams, structured
charts, decision trees, and other items.

MAJOR ADVANTAGES of Design Diagrams are:

1. Serve as a communication tools. 5. Demonstrate relationships.
2. Serve as a planning tool. 6. Promote logical procedures.
3. Provide an overview of a system. 7. Facilitate troubleshooting.
4. Define roles. 8. Document a system.
Shows
Structured Shows Shows Shows Visual Textual
Design Tool Sequenc
Tool Data Flow Decisions Detail Chart Chart
es
Gantt Chart x x
Decision Table X x
Flowcharts x X x x x
Data Dictionary x x
Data Flow Diagram x x X x x
HIPO Chart x x x x
Structured English x x x
Warnier-Orr Diagram x x
Nassi-Shneiderman
x X x
Chart
Presentation Graph x x

CHAPTER 11: TRADITIONAL DESIGN TOOLS

For many decades, systems designers have relied upon various traditional tools to illustrate the
flow of information throughout the system. These tools are used by analysts. It may appear strange that
tools only 20 or 30 years old are considered traditional But since the world of computers and
information systems is so dynamic, even one year can see a generations worth of change.

A. DECISION TREE is a graphic representation of decision points, the alternative courses of action
available to the decision maker, and the possible outcome from each alternative, as well as relative
probabilities and the expected values of each event.

It is read form left to right, showing decisions to be made. Tasks such as granting credit, approving a
purchase, or handling a customer complaint, which involve making decisions, can be illustrated in
this type of chart.

Decision trees sometimes include numbers that express the probability of an event at each decision.
By placing valued at each juncture, an analyst can better assess the overall probability of certain
events taking place.

ADVANTAGES DISADVANTAGES
Facilitate evaluation of alternatives by giving a May be difficult to determine all possible
visual presentation of expected results of each events, outcomes, and their probabilities

17
 alternative
Useful when sequential people are involved A case involving many events and sequential
decisions may result into a more complex
decision tree which may not be easy to use

Nodes intersections in a decision tree.

- Decision Points/Nodes
- The points at which the decision-maker must choose an action.
- Chance Points (State of Nature/Probability Nodes
- Points at which some event are related to the previous decision will occur
---- - Branches/connectors

Steps in Preparing:
1. Identify the decision points and chance points.
2. Determine events that may result from chance points
3. Estimate outcomes (payoffs) of each event, as well as their estimated probabilities.
4. Compute expected value of outcomes.
5. Evaluate the results and choose the best course of actions.

B. GANTT CHART (Bar Chart) shows the different activities or tasks in a project, as well as their
estimated start and completion times.

In 1914, Henry L. Gantt, introduced a scheduling chart now known as the Gantt Chart. It is a
fundamental planning tool of the analyst. Down the left hand column are listed the tasks or activities
to be performed. The right-hand portion of the chart has horizontal bars that show the duration of
each activity. If a complex task is broken down into several subtasks, these are also shown.

The chart marks off time periods in days, weeks, or moths. Thus, we can see at a glance what
activities are to be performed, when each begins, and when each terminates. Much like a calendar,
the Gantt chart is based upon time intervals and does not show the logical flow of information
throughout a system. However, it remains a useful tool for documenting systems work.

ADVANTAGES DISADVANTAGES
Simple to construct and use, can be used on does not show interrelationships among
small type of projects. activities in a project
Very useful control tool Only simple relationships can be shown
Can be used to monitor activities in a project

C. DECISION TABLES are charts in the form of matrices that graphically display conditions, options,
and alternatives to be dealt with when making business decisions.

A decision table is composed of several parts:

Condition stub - lists all possible conditions that could arise in making a decision.
Action stub - lists all possible actions that may be taken.
Condition entry - lists all possible combinations of conditions that may occur.
Action entry - describes what actions will be followed for each set of conditions.
Rules - entry sections are lined off in vertical columns. Each rule specifies what actions
are to be taken for each set of conditions.

Decision tables enable the analyst to lay out a complex variety of conditions and to specify how each
set of conditions should be handled. The rules developed in a decision table can be used as the basis
of a procedures manual for employees, to teach them how to handle various situations and to
endure consistent treatment. Decision tables are also used when designing computer programs.

18
 They describe all the possible options in a problem and the specific actions that the computer must
execute for each set of conditions.

Decision tables have several advantages. They lessen the possibility of omitting essential elements
and ensure that a given set of conditions will be handled consistently. They are easier to understand
than lengthy verbal descriptions of choices. As do other tools, they require the analyst to refine his
or her thinking and to clarify details. The decision table cannot be completed until analyst has
explicitly defined all the conditions and actions involved.

D. FLOWCHART is a graphic representation of the steps in the solution of a problem, in which symbols
represent operations, data flow, hardware, and the system plan. Flowcharts can document either
business systems or computer programs.

System Flowchart diagrams illustrate the movement of data in an organization. They show the
sequence of steps through which information moves, including related personnel, workstations,
forms, records processing, and associated activities. Program Flowcharts show the sequence of
steps performed in a computer program. System Analysts uses program flowcharts when working
with computer programs. Systems flowcharts document the overall system, while program
flowcharts deal with the information flow through the computer.

CHAPTER 12: STRUCTURED DESIGN TOOLS

Much experimentation and research has gone into developing new graphic and visual tools for
designing and documenting systems. During the past decade these structured tools have become widely
used by analysts and are rapidly replacing traditional design tools.
Structured design tools emphasize the visual or graphic nature of a problem. They break
systems down into elements known as modules. A module is one component of a system. Structured
tools emphasize the logical flow of information rather than physical manipulation.

A. DATA DICTIONARY is a composite collection of specifications about the nature of data and
information. It is a repository of descriptions of the form, style, and content of data, as well as of the
methods that will be used to process and report it.

The Data Dictionary is the foundation of structured systems analysis. It provides the standards and
uniform format by which all elements or parts of a system are designed and coordinated. It places all
information in a structure or hierarchy.

At the top of the hierarchy is the Data Element. It is the smallest unit of data that will be processed
or become part of the record. Below are Data Records. It is a collection of elements, such as names,
addresses, or sequences of records, treated as a unit. Next on the hierarchy are the data stores, data
model entities, and the data flows. Data stores describe the files that hold data, data model
entities, define what records and elements will be treated as a unit, and data flows specify pathways
for moving.
19
 The dictionary may also include standard tables of codes or words and their meanings, as well as
alternate names or definitions. Its existence unifies a system and develops consistency. The
dictionary can contain uniform screen displays or standard output reports. It provides a common
denominator wherein all reports, data gathering, processing, output functions, input screens, and
storage files can be integrated.

B. DATA FLOW DIAGRAM is a graphic illustration that shows the flow of data and logic within a
system. It is used as a system modeling tool because of its greater utility. The shape of the symbol
indicated to the analyst that a specific operation is performed. The arrows that connect the symbols
show the direction in which data flows. Descriptive labels are usually placed within each symbol or
next to the connecting lines to further describe the flow and transformation of data.

The detail and complexity of a data flow diagram varies with the system being described. Data flow
diagrams are composed of four basic symbols:
External Entity is a square box that specifies either the source or the destination of data. It
shows where data originates outside a system. It is sometimes called Source where a point
outside the system that generates data; or, Sink is a point outside the system that receives data.
Both are external entities, drawn as square boxes.
Process symbol is drawn as a rectangle with rounded corners. It represents the transformation
or processing of information within a system. The process symbol shows those places in a system
where calculations are made or where information is changed in character.
Data store is a point in a system where information is permanently or temporarily stored or held.
It is shown as a rectangle with one end open.
Information flowlines, sometimes called pipes or vectors, connect external entities, process, and
data store elements. These lines, always drawn with an arrowhead, trace the flow of information
throughout the system.

CONTEXT Diagrams shows the entire system as one general element. It is the most overall view one
can obtain a system. All sources and sinks of data are linked to this one entity, using flowlines or
pipes.

DECOMPOSING Data Flow Diagrams is to view a system starting at its most generalized level and
refining each element step by step. Exploding or decomposing elements is a method by which a
group of related charts explain an operation in increasingly more detailed levels.

C. HIERARCHY PLUS INPUT-PROCESS-OUTPUT DIAGRAM were developed by IBM Corp. in an attempt

to provide programmers with better structured tools for dealing with systems. HIPO diagrams consist
of three distinct types:
Visual Table of Contents (VTOC) shows a hierarchy in which the level of detail increases from the
top of the chart to the bottom, moving from the general to the specific.
IPO Overview Diagram known as general sequence of steps.
IPO Detail Program is a detailed chart.
These diagrams enable analysts to define procedures and operations in a hierarchical manner,
correlating input, processing, and output steps with the integrated whole expressed in the visual
table of contents.

D. STRUCTURED ENGLISH also known as pseudocode; expresses language commands in an English-

like form that greatly facilitates programming. The Structured English has levels of indentation
similar to the levels of detail found on the VTOC. Pseudocode includes key words in capital letters
that reflect the major programming commands to be used when actually coding the program.

Structured English is written in a terse sentence form resembling an outline. Steps in the program
are listed in sequence. Items are indented to show subordination. Once completed, a set of
pseudocode instructions provides an easy bridge to programming. It becomes a communication tool
used by both the programmer and the systems analyst.

E. WARNIER-ORR DIAGRAMS Named for its creators, Jean- Dominique Warnier, and Ken Orr, who
further developed it, the diagram resembles a visual table of contents placed on its side. The major
or general modules are listed at the left of the page, while the right shows the detailed modules.
Brackets define where each subroutine or module relates to the next higher level.
20
 Many analysts prefer the Warnier-Orr diagram over the VTOC because the WarnierOrr chart can be
drawn without templates or artists instruments and shows at a glance each level in the hierarchy.

F. NASSI-SHNEIDERMAN CHARTS
In the early 1970s, Isaac Nassi and Ben Shneiderman developed a form of programming chart that
closely resembles the control structures used by programmers. It describes the data flow through a
computer program. These charts, sometimes known as structured flowcharts, are used by analysts
and programmers because they clearly show the logic in a program.

G. PRESENTATION GRAPHS are visual charts that show the flow of information through a system in a
pictorial manner. These charts rely upon pictograms or icons that show people, printouts, terminals,
paper files and so on. This is used when communicating with non-technical people.

Sample Illustrations:
GANTT CHART

Planning
Problem definition
System Analysis
Interviews
Direct Observation
System Design
Prototype terminals
Output design
File design
System Development
Select Vendors
Train staff
Prepare documentation
System Implementation
Changeover
System Evaluation
0 1 2 3 4 5 6 7 8 9

DECISION TREE
Air Freight

Prepare Invoice How to Ship? Truck

21
 Yes Customer Pickup

Goods in Manufacture
Stock Goods Prepare Invoice

No Yes

Raw Materials
Available? No Order Raw Manufacture Goods
Materials

DATA HIERARCHY

Data Element

Data Record

Data Model Data Stores Data Flows

Entity

DATA FLOW DIAGRAM

Payroll System Context Diagram

Time Cards 0 Paychecks

Employees Payroll Employees
System

Government

Payroll System

1.3 Time Card File 1.4 Tax Table File

1.0 1.1 1.2 22

Verify Compute Prepare
Hours Salary Paycheck
worked Deductions
 Employee Employee

1.6
1.3 Check Stub Government
Prepare Agency
Remittance

WARNIER-ORR DIAGRAM

Compute
State Taxes
Program State Report
Program

Write Paycheck
Program
Employee
Payroll Paycheck
Processing Program Credit Union
Program

Compute Federal
Federal Taxes Report
Program Program

NASSI-SHNEIDERMAN CHARTS

Input Payroll Data

Input Deductions

Hourly Hourly or Salary? Salary

Compute Hourly Gross Pay Compute Monthly Gross Pay

Compute Payroll Taxes

Credit Union
Yes Deductions? No

Compute Net Pay Compute Net Pay

less Credit Union Deductions

Print Out Paycheck

PSEUDOCODE
23
Prepare invoice record
READ name, account number, cost, balance
IF balance = 0
THEN
skip to next invoice
ELSE
compute selling price
price = cost x .25
ENDIF
IF balance = 10.00
THEN
print out invoice
ELSE
go to next record
ENDIF
Increment invoice counter
End

HIERARCHY PLUS INPUT-PROCESS-OUTPUT (HIPO)

Visual Table of Contents (VTOC)

1.0
Payroll
Processing

1.2 1.3
1.1
Employee Compute
Compute
Paycheck State Taxes
Federal Taxes
Program Program
Program

1.1.1 1.2.1 1.2.2 1.3.1

Federal Report Credit Union Write Paycheck State Report
Program Program Program Program

Input-Process-Output (IPO) Chart

Program: Write Paycheck Reference No.:1.2.2

Application: Payroll Processing Date: 6-21-88
24
Employee Name

Hours Worked Compute Gross Pay Paycheck

Pay Rate Compute Net Pay

Deductions Print Out Paycheck

DECISION TABLE

1 1 1 1 1 1 1 1
1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7
Supply-adequate Y N N N N N N N N N N N N N N N N
Supply-below minimum N Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y
Supply-out of stock N N N N N N N N N N N N N Y Y Y N
Items discontinued N N N N N N N N N N N N N N N Y
Purchase requisition made Y N Y N Y N Y N Y N Y N Y N
Old account Y Y Y Y Y Y N N N N N N
Large order Y Y Y Y N N Y Y N N N N
Sale item N N Y Y Y Y N N
Write pick order X X X X X X X X
Make purchase requisition X X X X X X X
Cancel order X
Write order confirmation X X X X X X X X
Prepare invoice X X X X X X X X

CHAPTER 13: HOW TO PREPARE FLOWCHARTS

Flowcharts have been used to document systems for many years. Recently, however, other
techniques, including data flow diagrams, structure charts and HIPO charts, have gained popularity
because they lend themselves to structured programming. Nevertheless, flowcharting remains a
valuable tool in the systems analysts repertoire.
One of the reasons why flowcharting continues to be used is that a standard set of symbols has
been approved by the American National Standards Institute (ANSI) in their X3.5-1970 standard. In
addition, an international standard has been adopted by the International Standards Institute (ISO).
Flowcharts are drawn using a standard set of symbols, ANSI separates the symbols into several
categories. The two major groups are basic and specialized symbols. Acceptable flowcharts may be
drawn using only the basic symbols. Specialized symbols are more specific and give more information
about an operation; therefore, they are preferable to basic symbols. Both the shape of the symbol and
the text within it convey descriptive information about the step being represented.

Basic Symbols

Input/output Process Flowline Crossing of Junction of Annotation

Flowline Flowline Comment

Specialized Input/Output Symbols

Punched Card Punched Tape Document

25
Deck of Cards Magnetic Drum Manual Input

File of Cards Magnetic Disk Display

Online Storage Core Communication Link

Magnetic Tape Offline Storage

Specialized Process Symbols

Decision Auxiliary Operation Sort

Predefine Process Merge

Preparation Extract Collate

Manual Operation

Additional Symbols

Connector Terminal Parallel Mode

SYMBOL DESCRIPTION AND USAGE

General Input/Output Symbol

A parallelogram is the symbol that represents input or output media or operations. This is a
generalized form that may be used for a variety of input or output media such as line printers, optical
character scanners, and keyboards. It also indicates all types of input or output processes, such as
reading in a payroll from time cards, reading sales slips, and printing out invoices or reports

Online Storage
The Online Storage symbol refers to input/output operations performed on electronic media
that are connected to a computer and are capable of storing data. The symbol indicates that a file is
recorded on an online storage device, that new data is to be written on the device, or that data already
recorded is being accessed. This symbol may represent magnetic tape or disk units.

Magnetic Tape
A symbol shaped like reel of tape specifies an input or output operation performed on magnetic
tape.
Primary Storage
This symbol, labeled core, specifies that data is being input or output from a primary memory
device.

Magnetic Drum
Specifies input or output operations being performed on a magnetic drum storage device.
26
 Magnetic Disk
A symbol resembling a group of disks specifies input or output operations on magnetic disk
storage devices.

Offline Storage
This symbol refers to input/output operations performed on data storage media not connected
to a computer. It indicates that a file is stored on that media, that new data is being recorded, or that
stored data is being accessed.

Punched Card
A symbol shaped like a punched card is used to show that data is stored or being input or output
on punched cards.

Document
A symbol shaped like a torn piece of paper shows that data is to be recorded or stored on a hard
copy document, or that the output will be a written, printed, or typed hard copy document. Preparation
or storage of reports, signatures, forms, invoices, and statements are shown using this symbol.

Punched Tape
A symbol shaped like a piece of paper tape specifies data stored on or being punched into paper
tape. This symbol indicates that the data is being accessed by a paper tape reader, that a file is available
on paper tape, or that a file is available on paper tape, or that the output of a process will be on paper
tape.

Manual Input
This symbol represents a manual input operation. It is used to show those steps in a system in
which data is entered for processing using pencil and paper or a keyboard.

Display
This symbol is used whenever an input or output operation in a system involves a video display
device.

Communication Link
A symbol shaped like a lightning bolt signifies that elements in a flowchart are connected via
some form of communication link. Microwave, telephone lines, and private leased lines over which data
can be transmitted are shown with this symbol.
Process Symbol
A rectangular box is the generalized process symbol. It indicates any process operation, such as
sorting, merging files, manipulating data, performing calculations, testing data, or executing a computer
program.

Manual Process
This symbol indicates that a process is being performed manually, without the use of machine or
computer.

Auxiliary Operation
A square specifies that an operation will be carried out on equipment not connected to a
computer. It is used to indicate operations such as listing records recorded on magnetic tape or line
printer.

Merge
The inverted triangle shows that two or more files are to be combined into one. This symbol can
indicate a manual or computer operation.

Extract
A triangle indicates data or records being pulled from a file manually or electronically.

27
 Sort
This specialized symbol indicates that a sorting operation is being performed on files or records.
The process can be executed manually or by computer.

Collate
This symbol shows that two or more files are to be combines into one file that may or may not
be in the same order as any of the original files.

Flowline Symbol
The direction of flow or movement between elements of a system is shown with the Flowline symbol, a
line that connects both points in the flowchart. An arrowhead at one end of the line indicates the
direction of flow. If no arrowhead is shown, it is assumed that flow moves from left to right, or from the
top of the page to the bottom.

Connector Symbol
The connector symbol, a small circle with a letter or number inside, shows flow or
movement between elements in a system. One symbol is used at the terminal point of a
sequence and a second symbol with a matching label points to the beginning of the next
sequence where flow resumes. Arrowheads indicate the direction of flow.
This symbol is often more convenient to use in flowcharts than flowlines. It eliminates
lines that cross or form confusing junctions. It is useful for directing flow to sequences on other pages in
a multiple flowchart. It improves the appearance and clarity of flowcharts.

Annotation Symbol
Notes or comments can be added to a flowchart with the annotation symbol. This
symbol, an open-ended box, encloses additional explanations or descriptive text related to a given step.
A broken line points to the step in the flowchart that it describes.

HOW TO DRAW FLOWCHARTS

The rules and symbols used in the preparation of a flowchart are standardized and easy to
understand. They represent an almost universal language for communications between systems analysts.
The care and detail used when preparing a given flowchart varies according to the charts
immediate purpose. For preliminary planning and experimentation, the symbols are drawn freehand and
show only major elements in a sequence or system. Later the chart may be expanded, refined, improved,
and drawn permanently using a template, ruler, pen, and ink.

Physical Considerations
Flowcharts should be drawn on 8 x 11 inch paper (or other standard page size if required). If
the charts are to be kept permanently, a good grade of 20-pound bond paper should be used.
Leave adequate margins (a minimum of 1 inch in all sides of the page, 1 inches if binding is a
consideration). Leave sufficient space between symbols. Label the flowchart at the top with the name of
the system or subsystem to which it relates and other important details, such as the date and revision
number. If several pages are required for a single flowchart, number them consecutively.
Use a template to make sure that the shape of each symbol adheres to recognized standards.

Content Considerations
Techniques and conventions that should be followed:
1. Wherever possible, draw the direction of flow from left to right and from top of the page to the
bottom. Use arrowheads to indicate the direction of flow.
2. A symbol may vary in size, but its shape must adhere to the proportions stated in the ANSI standard
and its orientation on the page must be unchanged.
3. Always show a data flow path in the simplest way and avoid crossing flowlines whenever possible.
Use the connector symbol to prevent crossing lines.
4. Many analysts prefer to have flowlines enter a box from the top only. If more than one line is
involved, they are joined before entering so that only one line actually goes to the box. Several
flowlines may leave a box, either from separate points in the box or from one line which then
separates into several branches.
5. Include descriptive text within each symbol to describe the operation represented by the box. Use
short, concise terms and avoid ambiguity.

28
6. Use the annotation or comment symbol liberally throughout a flowchart. Annotative text should
contain important information about data, data paths, processes, reports, media, and workstations
that cannot be conveniently included within a symbol.

Several levels of flowcharts are often used to describe a single system. A block diagram flowchart
may show only the major elements. These are called macro flowcharts. Detailed charts may include
more elements or break out blocks into smaller components. These are called detail or micro flowcharts.
The level of detail shown on a flowchart should be consistent. All equivalent elements in a system should
be represented with the same degree of emphasis and specification.

REFERENCES

Reviewer in Management Advisory Services (2005 Edition)

By Rodelio S. Roque, BSBAA, CPA

Management Advisory Services (Second Edition/2003 Edition) For Business Planning, Control
and Decisions
By Ricardo M. Harina

Management Advisory Services (2009 Edition) A Comprehensive Guide

By Franklin T. Agamata, MBA, CPA

Managerial Accounting (Thirteenth Edition)

By Ray H. Garrison, DBA, CPA; Eric W. Noreen, Ph.D., CMA; Peter C. Brewer, Ph.D., CPA

Managerial Accounting (Sixth Edition) An Introduction to Concepts, Methods, and Uses

By Michael W. Maher; Clyde P. Stickney; Roman L. Weil

Process Cost Accounting (A Revised Edition) Principles and Procedures

By Roberto M. Filamor, BBA, CPA

Management Theory and Practice

By Edras T. Martinez, MBA, BSCE; Pacita A. Abasolo; Crispiniano P. Carlos, Jr. MIM, BBA

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