第一条为了规范金融工具的列报,根据《企业会计准则基 本准则》,制定本准则。 金融工具列报,包括金融工具列示和金融工具披露。 第二条企业在进行金融工具列报时,应当根据金融工具的特点 及相关信息的性质对金融工具进行归类

Chapter 1 Introduction The Strategic Management of Information Technology

Transaction Processing System Input Process Output Systems Development Communication Information

Transaction Processing System Input Process Output Systems Development Communication Information

Transaction Processing System Input Process Output Systems Development Communication Information

TWo Levels of Planning ystems Planning Gives managers, Users, and Information Systems Personnel Projects Establishes what should be done Sets a budget for the total cost of these projects o Systems Project planning Setting a plan for the development of each specific systems project

Transaction Processing System Input Process Output Systems Development Communication Information

Transaction Processing System Input Process Output Software Design Systems Development Communication Information

Topics Covered Net Present value SOther Investment Criteria Project Interactions Capital Rationing

Topics Covered SHow Firms Organize Their Investment Process Some\What If Questions Sensitivity analysis Break Even Analysis SFlexibility in Capital Budgeting Decision Trees Options