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The Challenges Of Cost Benefit Analysis, In A Computerized Accounting System
[A CASE STUDYOF COCA-COLA BOTTLING COMPANY, ENUGU]
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ii. A mini computer – is a small computer relative to mainframe and
maybe be defined as a seated down mainframe, as the processor and
peripherals are physically smaller. Although the processor may be
physically smaller, it is powerful than the micro computers; several
people can make use of the mini computer to do different jobs
simultaneously through a linkage channel called the work-stations or
terminals. It can be used to in inventory control, customers account
records and employees payroll. It can also be used to prepare final
accounts of companies using computerized accounting system.
iii. The
mainframe computer is large and powerful. They have higher processing
speed and capability than both mini and micro computers. These are used
by large organization with immense data processing deeds. Computers can
be used in several fields as widely diverse as law, medicine and
architecture. However, the principal concern within the scope of this
research work is a data processing and analysis for business
organization.
In the past thirty year or so, there has been a
tremendous advance in technology of automation. The introduction and
adaptation of the computer to business has led to revolutionary changes
in data processing methods in advanced countries.
These changes are
fast spreading to the developing world. In present day Nigeria, there is
a noticeable and marked trend towards computerization of computers,
often with little or no back-up capability often with little or no
hack-up capability as guards’ maintenance and utilization.
Companies
are begin attracted to this computerization possibly with the belief
that it is sound business to sight coupled with the feeling that it is
in vogue for a company to say it is fully computerized.
In answering
the question why any organization should consider the transition to
computerized accounting system Larry J. Campbel (1979) observes that
research by behavioral scientists reveal that he fundamental reasons for
transferring to some form of mechanization in information systems are
the same as any other tact of an enterprise. Companies turn to
mechanization because.
1. Company growth exceeds the capability to expand the present processes by any other reasonable scheme.
2. Technology changes, force different and more computer tactics that can best me mechanized.
3.
Efforts to cut costs force searches for alternative. Added it all these
is the requirement of data for decision making at a faster speed to
meet up with competition.
1.2 STATEMENTS OF THE PROBLEM
The problem of this study includes:
1. The problem of industrial unrest
2. The problem of obsolesce or unsuitableness for the needs of the company.
3.
The problems of companies not realize the full potentials of the
computer system they have installed thereby leading to inefficiency.
4. The problem of company’s data processing operation which are amiable to automation may be over looked.
1.3 STATEMENT OF THE OBJECTIVE
1. To ascertain if the introduction of computer system may lead to industrial unrest as workers resists change.
2. To identify the wrong computer systems either in terms of obsolesce or unsuitableness for the need of the company.
3. To determine how companies can realize the full potentials of the computer systems installed thereby leading to efficiency.
4. To examine how companies data processing operation can be amenable to automation so that they cannot be over looked.
1.4 RESEARCH QUESTIONS
The followings are the research questions
Research
questions help in obtaining adequate information within the preview of
any chosen topic. Answers to questionnaire will help in the discussion
of a research question, some of the research questions which will help
to achieve the objective of the study Viz:
1. Is the turnover of workers higher now that you use computer system? Yes/no.
2. Is the high cost of procurement and installation yielding good returns? Yes/No.
3. Are your computers very expensive to maintain? Yes/No
4. If yes, what is the maintenance cost of your computers yearly?
5. Is the usage of computers advantageous to your company? Yes/No.
1.5 RESEARCH HYPOTHESIS
These
are problems that put together all the concepts construct, and
variables and give the researchers a clear view of the problem under
study. That is, they are prepositions put forward by a researcher to
enable him or her solve the problem(s) formulated and to achieve the
objectives of the research exercise.
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ABSRACT - [ Total Page(s): 1 ]ABSTRACTThis research is on the challenges of cost benefit analysis in a computerized Accounting System. The purpose of this study is to enquire into the viability or other wise of computerized accounting Systems, with particularly reference to coca-cola Bottling Company, Enugu. The objective of the study is to ascertain if the introduction computer system may lead to industrial unrests as workers resists change. Also, the method used in this study is chi-square while the findings in the process ... Continue reading---
