DSSと管理会計 (1)

概要

論文の詳細を見る
Decision support systems deal with the relation between decision makers and computers. Much of the work on decision support systems deals with making the computer interface operate in a manner that allows managers to make analysis and recall data without ever calling on a computer technician. An ideal decision support system blends manager's intuition and judgment with the computer's computational and data retrieval abilities to produce a decision-making system that rapidly adapts to new problems. Some DSS focus on data retrieval and data analysis systems. Others deal with modeling of decisions. Decision support systems have three major components : models, data, and user interfaces. Financial planning languages (FPL) are a significant part of most decision support systems. Budgeting is one of the major applications of FPL. Major ideas on decision support systems mentioned above are introduced from the first half of study by prof. Germain Boer, Which provides summary of literature and business practice surveys in the U.S.A.
福山大学の論文
1990-11-25