期刊名称：International Scientific Journal of Management Information Systems
印刷版ISSN：1452-774X
出版年度：2012
卷号：7
期号：1
页码：013-024
出版社：University of Novi Sad
摘要：This article presents the purchase management information system, finance management information system and security information system, their interdependence and tight correlation. Furthermore, we state the goals of the purchase management information system that must be achieved in any organisation, as the purchase (sub)process is carried out in every organisation. P-K matrix gives a detailed presentation of a public organisation, and data classes and sub-processes within the observed organisation. Other companies involved in similar activities can perform their processes in accordance with the presented business technology matrix. The business technology matrix was used for designing a data flow process diagram comprising data flow, warehouses, processes and the external entity which can also be used in such companies. The article also deals with the duration of the sub-processes. The duration of sub-processes must be reduced as much as possible in order to achieve the planned result at the process output point. A hypothesis was set in the article, for the period from the beginning of 2009 until the end of 2010. We observed whether the total cost-effectives coefficient in the company would fall under the threshold value of 1. The article has proven that, based on the sample (profit-and-loss account), there is no reason to discard the H0 hypothesis, as the company's total cost-effectiveness coefficient did not fall below the permitted value of 1 for two years. The third section of the article presents the possible threat to organisations' information systems, and describes methods of protecting electronic information in processes, and recovering electronic databases in finance management information systems.
关键词：purchase management information system; finance management and security information system; P-K matrix; data flow diagram; financial report analysis; costeffectiveness indicators
