中小型企业信息系统的高层控制功能【外文翻译】.doc

1、 外文翻译 Top Management Control Functions for Information Systems in Small and Medium Enterprises Material Source: Informatica Economica Journal Author: Uma VIJAYAKUMAR This paper analyzes the Top Management Control functions for Information Systems (IS) in Small and Medium Enterprises (SMEs). SMEs ext

2、ensively rely on information technology resources to enhance their competence in todays global economy. They should have adequate top management control mechanisms in place for their efficient functioning.Top Management Controls determine how effectively the senior management manages the IS function

3、s in a SME. The major tasks at this level consist of Planning, Organizing, Leading and Controlling functions. A brief introduction to SMEs is given at the beginning followed by the different categories of Top Management Controls. The final section highlights on some good practices to be followed by

4、Top Management to realize the vision for the IS project in SMEs. Keywords: Charge-Out,Information Systems, IS Plan, Small and Medium Enterprise,Top Management Controls, Zero Based Budgeting 1、 Introduction An enterprise is an entity engaged in an economic activity. Enterprises can be classified as M

5、icro, Small, and Medium and large based on labor employed, capital turnover and balance sheet. Small and Medium Enterprises (SMEs) play a vital role in the world economy. They contribute to the provision of new jobs and sustaining employment growth rates. They also participate effectively in creatin

6、g stable economic structure, since their activities are extended to all major sectors. According to European Commissions definition, small enterprises have 10-49 employees whereas medium enterprises with 50-250 employees 5. The SMEs in the modern business environment extensively make use of Computer

7、-based Information Systems and Information Technology Resources in their day-to-day operations. An Information System 3 uses people, hardware, software, data and network resources to perform input, processing, output, storage and control activities that transform data resources into information prod

8、ucts. People resources include information systems specialists and users. Hardware resources include machines and media used in information processing. Software resources include programs and procedures for people to follow. The data resources can be typically product descriptions, customer records

9、- Specify some good practices to be followed by Top Management to realize the vision for the IS project in SMEs. SMEs extensively rely on information technology resources to enhance their competence in todays global economy. There exists a strong requirement to exercise adequate Top Management Contr

10、ols to achieve the goals that have been established for the IS project in SMEs. The present work is motivated by the increasing importance of Top Management Controls for Information Systems in SMEs. 3 Problem Description The present work analyzes the key functions of Top Management Controls in SMEs.

11、 The SMEs considered in this paper have been drawn from selected computer firms, access control and security companies, manufacturing segment, consultancy organizations, trading and construction companies in India and United Arab Emirates. 4 Related Work The two popular methodologies for organizatio

12、nal planning used in business today include Scenario Approach - Go through documented standards, policies, minutes of meetings - Conduct interviews with IS staff about their level of satisfaction with the ways top management communicate their messages; - Assess the cooperation and general awareness

13、of IS among the project group members. 5.4 Evaluate the Controlling Function The controlling function involves the act of determining the deviation between actual and planned activities of the IS function. An IS auditor should assess the strategic & operational plans and see evidence that the IS fun

14、ction has resulted in operational efficiency in SMEs. When new information technologies are introduced into an organization, managers can apply moderate controls to foster innovation and diffusion of the technologies. When the technologies have matured, greater control can be enforced. IS auditor sh

15、ould examine the IS policies and standards followed in a SME. The IS policies specify the following general guidelines for behavior: - The nature of work that can be undertaken by IS team. - The type of computer hardware and software that can be purchased to ensure compatibility among systems. The I

16、S standards enforce specific guidelines for behavior and are shown in table 4. Table 4. IS standards for a typical SME Type of Standard Description Methods Establish practices and procedures to govern Analysis, Design, Programming, Testing & Implementation activities of IS. Performance Expect reason

17、ably good response time for online applications and the expected time for testing the application programs. Documentation Documentation for software development and user operations. Project-Control Specify the major checkpoints at which reviews and sign-offs must be undertaken and the variance-monit

18、oring procedures to be adopted. Post-Audit Makeup of the review team and its activities & the form of the final report that must be prepared. IS auditor can evaluate the top managements choice of the means of control over the users of IS services. This includes mechanisms such as zero-based budgetin

19、g 6 and charge-out 6 scheme. Zero-based budgeting refers to the identification of users requests for IS services and assigning priorities to users requests. The first step here is to reduce a ll IS activities to a zero base. Next, all IS activities are identified and structured into sequentially dep

20、endent incremental service levels. For each service level, estimates must be made of the expected benefits and resource consumption. The review committee assigns the priorities for IS activities at each service level. Cumulative resource consumption can then be calculated. Depending on the funding a

21、vailable for IS services, the activities are chosen in the order of their priorities, at each service level. The charge-out is based on number of transactions processed / number of report pages generated for each user, availing the IS service. 6 Good Practices This section deals with some of the goo

22、d practices that the top management can follow in realizing the vision for the IS project in SMEs: - Define the purposes of IS project, what it intends to solve / improve. - Build up a strong management team with leadership skill and commitment to IS plan. - Provide training for management team and

23、staff in IS related skills. - Establish good communication with the staff on IS Plan. - Get external help from Consultants in some specialized areas. This will help in improving specific business issues and also offering existing staff a chance to learn during the process. - Focus on avenues for fin

24、ancial assistance (govt. agencies, SME banking sector, hardware & software vendors) to implement IS project. - Consider the option of a cost-effective ERP (Enterprise Resource Planning) System, specifically designed for SMEs. ERP software suite 9 typically includes integrated modules of manufacturin

25、g, distribution, sales, accounting and human resource applications. 7 Conclusion The demand for IT services in SMEs is increasing every year. IT vendors, business financiers and telecom service providers all see considerable opportunities in this sector. The present work analyzes the different categ

26、ories of top management controls as applicable to SMEs. It can be inferred thattop management control functions enable effective functioning of SMEs, as observed during field visits to selected SMEs in India and United Arab Emirates. The present work can be extended further to analyze controls relating to system development management, programming and data resource management, security management and operations management.