Decision making and communication in industry

TABLE OF CONTENT

INTRODUCTION

INFORMATION SYSTEMS, DECISION SUPPORT SYSTEMS

DATA BASE CONCERNING THE COSTING

MANAGEMENT

MODELLING AND OPTIMISATION THE

DECISIONS

SYSTEMS TO ASSISTANCE OF DECISION TO

SUPPORT A COMPANY'S INVESTMENT POLICY

QUALITY DECISION-MAKING THROUGH THE SYSTEMS RELIABILITY

DATA PROCESSING BY MATHEMATICAL

MODELS TO SUPPORT THE DECISION

ADOPTION

A SIAD ACHIEVEMENT BASED ON THE

COLLECTION OF THE INDUSTRY COSTS

MULTI-CRITERIA ANALYSIS THROUGH THE

ELECTRE METHOD

ADOPTING THE DECISION USING THE

DECISIONAL TREE METHOD

THE MODERN MANAGEMENT TOOLS -

MEETING

MANAGEMENT TOOLS TO SUPPORT ADOPTING

THE DECISION ON THE COSTS - VALUE

ANALYSIS

THE IMPACT OF MANAGEMENT

COMMUNICATION ON THE DECISIONS TO

INCREASE THE PERFORMANCE OF AN

ORGANIZATION

COMPUTERIZED SIMULATION

TECHNOLOGICAL SYSTEMS

Author's curriculum vitae

INTRODUCTION

Under the circumstances of the development of knowledge society and the knowledge-based organizations, the complexity of the management issues has increased and the information systems for decision making began to be made using solutions based on artificial intelligence technologies.

The decisional issue is in a continuous changing under the pressure of the industry globalization. In this context, new solutions for the complex decisional issues are required, including the use of the information technology. Based on applying of the modem methods to making the decision, it is expected that the results achieved in Romania’s industry lead to maximize the profit.

A new approach regarding the development of information systems for decision making, highlighting new ways of implementation of the decision algorithms. The solution that is intended to be found is a response to the trends imposed by the current level of the software technology, enabling the implementation of information systems for decision making using the most recent technologies.

A new interdisciplinary approaching of the decisional issues in intended, allowing managers to adopt the best decision in the shortest time.

Highlighting the modem methods for decision making which can contribute to improve the performance of the companies’ management and also the necessity and the utility of the information systems for decision making. It aims to achieve an investigation on the decisional environment and the information systems for decision making, on the intelligent systems and also on how these technologies are used in order to improve the decision-making in the machine building industry.

If, initially, the decision making process was considered an exclusive human activity in the management theory, after the increase of the amount of data and the difficulty of their management and processing, the decision-making is supported by the information and communication technologies. This has led to the interdisciplinary approaching in studying the decision making, to the computerization of the decision and to the development of the information systems for decision making. The purpose of approaching the intelligent technologies in achieving the information systems for decision making consisted in the use of human reasoning both for leading to solutions for the complex decision issues and for bringing extra knowledge within the organization, increasing the quality of management.

INFORMATION SYSTEMS, DECISION

SUPPORT SYSTEMS

In the market economy, when the relationship of the product-market - competition becomes more and more complex, the task of the deciders is increasingly difficult. A modem organization must have a management style based on the flexibility, dynamism and foresight.

In conditions of diversifying of the current economic- social environment, adopting the decision involves not only the call to inspiration, talent or luck, but also to use the scientific methods to approach and resolve the leading process dilemmas of the economic systems.

The problem of the decision-making is the activities difficulty of the collecting, processing and selection of the organization information, in general. The relevant integrated information into the decision-making is an important resource for an organization, when there is quality and obtained and used it in a right time. The decisions-making, therefore, is based on the complex, operational and quality information.

Performing some criteria for value, accuracy, depth, length and usefulness of the information is absolutely necessary because it can help to improve the products, the human skills, the management methods, the strategic position of an organization, referral to the development opportunities and improve the profitability of the organization. Checking the degree to which information serves to the organization's management in the analysis and control of the activities, removing the factors that could alter the cause and effect relationship in the economic phenomena, ensuring the providing rigor, are the requirements that information must satisfy them for an efficient capitalization in the decision making of the organization.

In the speciality literature there is not a consensus on the definition of the information system. Thus¹, the content of an information system can be seen as:

- A formal content, automated;
- An informal content, alive and dynamic;
- An oriented content towards the project of a decider.

For the first approach, J. Le Moigne believes that the

information system is a

system of organization that processes and conveys the information between two systems: guiding (decision) (one who sets goals and establishes their practical transposition) and operating (one who achieves the basic activities) (Figure 1).

Although this definition is clear and based on the operations and tangible events, it is limited because it does not capture much of the circulated information from the enterprise.

The second approach belongs to J. Melese that presents the information system as “an interconnected ensemble of all that leading to informed the members of an organization”.

As a result:

- It is a global vision (an interconnected ensemble);

- Information is addressed to the staff and the partners of an enterprise; the information system is viewed as a complex network by the dynamic information.

If the first two definitions can enter in the descriptive category being preferred by the European authors; the latter approach is a functional one.

J.C. Emery believes that “information system includes components that perform the well-defined functions: recognition, transmission, storage, comparison and sharing of
the information²” and H.C. Lucas: “information system refers to the all organized procedures so as to allow the providing the information necessary to the decisions making and/or control the organization”³.

So, the American concept relates to the methods (procedures and functions) and to the final goal (decisions).

As a result, the information system⁴is a set of the information flows and circuits organized in a unitary conception. It uses models, procedures, human and material resources for collecting, recording, processing, storage and/or transmission of the data and information, which assure the information interconnections between the management system and the led system, between the components of these systems, the socio-economic organism that serves it and the external socio-economic environment.

The information system task is to give the information in a directly usable form at the appropriate moment “achievement of the own objectives of the social - economic organism, according to the general objectives of the society with the maximum efficiency”⁵.

Information system has two main features⁶(Figure 2):

- Efficacy (ability to provide the results according to the objectives of the enterprise);
- Efficiency (ability to optimize the resources using), allowing the information to satisfy the “consumers”.

OBJECTIVES

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Fig. 2. Characteristics of the information system

Enterprise's information system consists of the several components closely interrelated, namely: data and information, information circuits and flows, information procedures and the treating means of the information⁷.

Relations between the information system and organizational system of the enterprise are both functional and structural-constructive.

The entire information system is supported by the organizational structure of the company. Processing the data and information, operating the information flows and procedures, using the means of the information treatment, are the results of the task performance, competencies and responsibilities of the managers and performers within the organizational structure of the company. It can be said, without reservation, that the more reasonable and more functional the organizational structure of the company is built; the more favourable foundation to the information system is provided.

Complementary, the information system, with all its components, determines the functionality of the organizing system. We note, in this context, the data and information have a decisive role in performing the tasks for each post holder in the company.

Without the corresponding qualitative and quantitative information to reach for each post holder in the real time, they cannot perform adequately the work.

The procedures and methods of treating and processing have a major impact on the efficacy of the whole company and the organizational system links.

The company's management system has the following components:

-Organizational system;

-Information system;

-Decisional system;

-Methodological-managerial system.

Also, we emphasize that all the components of the enterprise management system are decisively influenced by the organizational culture and other management, as shown in Figure 3:

Fig. 3. Components of the enterprise management system

Increasing the size, complexity and importance of the information system in the last two decades was reflected in the information management. According to Larry English, the information management⁸means using the management principles relating to the foresight, organization and staffing, coordination and control in the information field.

This type of management includes three major components, respectively:

-Data resource management;

-Information processes management;

-Information technology management.

For the performance of any enterprise, it is essential the information system not to be approached itself, but in conjunction with other subsystems that form the management system.

The principles for achieving and rationality of an information system must have the following objectives:

-Subordination of the information system designing and operation to the requirements of the business management;

-Information system linking with the society structural organization;

-The information treatment in a methodological unit;

-Focus on the essential deviations;

-Maximizing of the relevant information;

-Flexibility;

-Efficiency

Functions of an enterprise information system can be summarized in the following three areas:

-Decision-making function;

-Operational or managerial function;

-Documentary function.

The decision-making function expresses the information system mission to provide the information elements necessary to make the decisions.

The operational function provides the operational decisions and managerial methods, ensuring the achieving the objectives contained in the organization strategy.

The documentary function expresses its knowledge mission, according to which there is a series of information used in the decision-making or conducting the activity.

In conclusion, the information system is a basic subsystem of the enterprise management, which achieving the multiple functions and presents an accentuated dynamics.

Efficiency of the decision making is directly proportionate to the nature, quality, quantity, frequency and the volume of information that decider has them at his disposal.

A quality process on the decision-making has influence over the profit, cost and the efficiency of using the product factors. A decision making involves a great consumption of time, while there are collecting and analyzing the information, there are consulted people in order to shape the decision­making situation. The decision-making process and its quality are influenced by skills, preparation and implication of the decider. As a result, to have a well-founded decision, any decision-making process must purchase, process and interpret a more and more volume of information, in a shorter time.

References:

Ali E., B. Ionescu, L. Cosäcescu, I. Feleagä (1997) - “Informatica

generala”, Sofitech Publishing House Bucharest

Emery JC (1987). Management Information Systems. Oxford University Press, Oxford.

Lucas, H. C., Jr. (1990). Information systems concepts for management. New York: McGraw-Hill

Nicolescu 0.(2001)- coordinator, Sistemul informational managerial al organizaliei, Economica Publishing House, Bucharest *** “Dicponar de informatica “,(1999) Çtiintificâ §i Enciclopedica Publishing House Bucharest

DATA BASE CONCERNING THE COSTING

MANAGEMENT

For projection of a data base is necessary to understand and analyse the economical process and building a scheme of economical analyse. Building a complex and large informational system can be compared with heighten of a big and complex building when the owner, architect and builder had different opinions. These opinions are combined in a complex scheme which represents the top-down, the owner and the bottom perspectives or the opinion’s who implements the informational system.

A data base projecting presumes application of an economic analysis scheme for determining the measure where the deposit of data is efficiently and necessary.

First, the data base must produce the competitive advantages presenting the relevant information which can measure the performances and can make the critical adjusters to win besides the competitors, and then, a data base can determine the increasing of the productivity when it is permitted to obtain a fast and efficiently information which describes accurately the organisation.

Third, a data base can facility the management of clients’ relations because it produce a consistent opinion about the clients and products from all business lines, in all the departments and all the markets.

Finally, a data base determines the costs reducing through accentuation the tendencies, directions and exceptions for long periods of time.

For projection of a data base is necessary to understand and analyse the economical process and building a scheme of economical analyse. Building a complex and large informational system can be compared with heighten of a big and complex building when the owner, architect and builder had different opinions. These opinions are combined in a complex scheme which represents the top-down, the owner and the bottom perspectives or the opinion’s who implements the informational system.

A very important aspect in the projection of the data base is the grade of granularities which indicates the level of the data details from the facts table/tables. Practically, the granularities of the facts table is directly dependent by the detailed grade of the hierarchies from the dimension tables.

To establish the granularities must be realised attentively because a reduce granularities will not be permitted to obtain detailed information while an accentuate granularities can determine the exponential increasing of the physic space occupied by the data base.

When the system is projected, in principal, the granularities will be determined by the detailing grade of the Time dimension. As I said, the hierarchy of the Time dimension for a system dedicated to the assisting of the decision in the financial-accounting domain can be delimited at the level of the monthly reports, any trying for taking-up of the data at the more detailed level causes supplementary difficulties in collection of the data. We appreciate through the dynamics of the economical process that a daily detailing can be considered at the users’ solicitation.

The Technology dimension will be limited at the detailing of information at the synthetic accounts (the system of the analytic account is defined by each firm and it is difficult to be implemented in a general system). Another very important concept, the aggregation of the data, can be determined for a correct utilisation; an important increasing of the performance ought to the time response at the informational solicitations. The aggregation represent the pre-calculated values and these calculations are done on the data from the analytic level of the deposit. The aggregation advantage is to obtain some synthetic information it can be launched interrogations over the aggregated values without to realise intermediate calculations.

The Product dimension will detail the information on more types of products, which in concordance with the technique specification have similar procedure of making.

The taken-up data from the different data sources are loaded in the data base, then, on the OLAP and DATA MINING technologies, the data are transformed in information. The information arrives at the beneficiaries like reports.

Using the application by the type of decision assisting offers some important advantage for the decedents from economical domain:

a) Because the projection and developing of the application based on the development and requirements of the firms economical process, they will generate benefices for the firm;

b) The applications permit processing of a great volume of data and put the obtained information at the disposal of a

great number of users;

c) The offered information by these applications validates the structure, the bases model and the data base;

d) The application can integrate without the problems the calculation mechanism and analyse for the indicators of the firm performance;

e) In the applications projection and developing, the applications’ beneficiaries can be involved and more times, people with decisional power in the firm.

In the projection and realising the data base it is begun with application of a scheme of the economical analysis for determining the measure when the data base is necessary and efficiently:

1. It must produce the competitive advantages (presents the relevant information which can measure the performances and can make the critical adjusters to win besides the competitors);

2. It can determine the increasing of the productivity when it is permitted to obtain a fast and efficiently information which describes accurately the organisation;

3. It facilities the management of clients’ relations because it produce a consistent opinion about the clients and products from all business lines, in all the departments and all the markets.

4. It determines the costs reducing through accentuation the tendencies, directions and exceptions for long periods of time.

The data base is based on the multidimensional data models which see the data under the data cube shape.

The data cube permits modelling and visualisation the data, in multiple dimensions and it is defined through dimensions and facts; the dimensions are the perspectives or entities when an organization wants to keep the records; each dimension can have an associate table named the dimension table which describes the dimensions.

The dimension tables can be specified by the users or experts or can be generated automatically and adapted function of the data distribution and a multidimensional data model is organized around the central issue (sells, clients). This issue is represented by the facts table.

The fact has a numerical measure. It expresses the quantities which help to analysis the relations between the dimensions; the facts table contains the names of the facts or the measures and the keys for each of the connection dimension tables.

A data cube is a set of data, organized and reduced in a multidimensional structure through a dimension and measure set which produce a facile mechanism for the data interrogation with a very short time for answer.

Each cube has a scheme represented by the data base table set, the central table is the facts table and it is a source of the measures from the cube; the dimension tables are dimension sources.

Although, currently, we base on the 3D cubes, in the data base the cube is n-dimensional.

Abbildung in dieser Leseprobe nicht enthalten

Altesurse (planul de conturi nomenclatoare firme, etc)

How it can be observed in the anterior figure, first, we propose the projection of the integrate models base in data warehouse and using of some instruments for supplementary analysing with specific facilities for data analysing (how there are the processors for table calculation).

So, I consider the possibility for using of these kinds of instruments for managing a part of the base analysing models.

Return at the description of the methods and instruments of investigation specific to the financial analysing, we can appreciate some models like the analogical models which can be developed faster in an adequate medium like a processor of the Microsoft Excel table calculation

Even for the analysis methods by the types of scores, the informatics applications of this category have some facilities (like functions defined by the users) which recommend them like a good developing medium.

As regards the symbolic models of cumulative, multiplicative, balance-sheet types or under the rapport form, the necessity to permit an ulterior enrichment of the models base guides us towards the solution to realise a relational model for the models base.

Bibliography:

1. Zaharie D., Albescu F. Sisteme informatice pentru asistarea deciziei. Ed. DualTech, Bucure^ti, 2001.

2. Zaharie D, Ro§ca I. Proiectarea obiectualä a sistemelor. Ed. DualTech, Bucure^ti, 2002.

3. Airinei, Dinu, Depozite de date, Editura Polirom, Iasi, 2002

4. Stanciu V., §. a. - Proiectarea sistemelor informatice, Editura Dual Tech, Bucure^ti, 2003

MODELLING AND OPTIMISATION THE DECISIONS

The decision is a management act with a great importance to establish the mode and/or the way when are engaged humans and materials for realising the actually issues and future developing and for passing of some difficulties or through out the deficiencies which appear during the activities.

The practicing to manage an enterprise demonstrated that realising of some high qualitative and quantitative indicators is conditioned by the decisional activity made by the management factors at the different levels.

The process of making the decision evolutes from the decisions made on intuition, practice, logic and feelings to the decisions made on the scientific bases using the modelling method, the comparative mathematics calculations and the calculation technique offered by the electronic computers. Applying the scientific methods does not eliminate the intuitive method.

The process of making the decisions are developing in more phases, their strict respecting like order and contain are the fundamental conditions for making the optimum decisions:

-Observing the necessity of making the decision; the necessity is a presumption of the management process or because of some failure in the activity;

- Picking up and processing the data (information) and elaborating the variants of solutions;
- Choosing the problem variants of solutions;
- Applying the decision.

Nowadays to elaborate the scientific decisions couldn’t concept without using the operational calculation and the theory of decisions: the operational calculation conducts towards the variants and the theory of decision establishes the rules for choosing the variant what will be applied.

Abbildung in dieser Leseprobe nicht enthalten

The first objective economic law indicates that every economical activity must be more profitableness and imposes the promoting the management methods and creating some decisional systems so that every economical agent to adjust its activity to obtain a great profit.

The human element and the social-political context have an essential role in making the decisions. There are parts of the decisional process which can be systematic analysed - it can be realised a decomposition of the decision in the simple other problems from what they can be recombined and obtained the solution of the initial problem.

The quality of the decisional activities is very important in the enterprise’s “life” because it is determined not only in realising the immediately objectives but it engages itself the future.

This situation guidance for making the decisions with strategically character (the investment policy, the activity tariff etc) to use the methods and techniques which must consider the aleatory character of some parameters of the activity, so that to anticipate the consequences of the different possible strategies, comparatively with evolution of the independent conditions of the enterprise action.

One of them is the technique of the decisional tree

which is a description and research techniques of the possible strategy for realising the proposed objectives comparatively with different evolution of the extern conditions which can not be manage by the economical entity.

In the same time it is a method of the fundamental analyse with a priori character of the results obtained after the application of a complex decision.

Using the technique of the decisional tree permits to project under a diagram, the future events what can affect a decision, determining the qualitative and quantitative values of the each decision effect.

For a fixed period of time, the method permits analysing the all possible alternative and their enchainment.

It must be observed, without some exceptions, the decision which is adopted cannot be isolated by the next ones; it is integrated in a series of the present and future decisions.

The decisional trees can help for clarification the problems having a complete series of decisions; the possibility of its realisation depends by the results of the adopted decision in an anterior phase.

The graphic support of this technique - the decisional tree - is formed by the knots which are the alternatives and by the branches, which are the alternative terms.

For preparing the decisions and the determining the scientific decisions of the most efficient economical solutions, the statistics and/or mathematics process, the automatic data processing, analysis and explication of some phenomena through the mathematics models and methods have a large application. For the mathematics formalisation of the enterprise system is necessary: expressing the variables, their linking and fixing the objectives.

The determinisi and probabilistic models, specific to the enterprise activities, are in the speciality literature and offer the special algorithms for an optimum solving of the real problems.

Making the decision and its implementation through modelling is the important part of the economical, social and political activity management of the contemporaneous society. The human judge - the objective and subjective base of the decision - represent the natural reasoning to try, to generalize, to abstract, to simplify and symbolise the objective reality. All of these are a mental, intelligent technology for processing, to

get at the model, to represent an object, phenomena, process (of a physic reality) or an idea.

The system represents an assembly of the elements connect between them through the interaction and/or interdependence relations which action like a whole organized, capable to have finality.

For characterisation a system is necessary to define the next notions: the multitude of the system elements, the structure of the system, the system finality and the action of the system.

Like a complex object, the system is formed by a multitude of the concrete or abstract elements which organized contribute at the realising of the ensemble actions.

The elements of the system can be all same at this the system has a homogeny character. Generally, this kind of the system is at a low organization level. The action of the homogeny system is a little different from the sum of the individual actions. A specific case of the developed complex system is when the elements are complementary. Because it is a division of the activities, each element (or group of the elements) is specialised and it cannot action out of the system. It is sufficient to give examples an economy formed by the closed farms and a market economy where a work division and a specialization of the producers is. In case of the systems formed by the complementary elements, the action of the system in its assembly is superior to the sum of the components actions.

If it is attached to each element of the system an appurtenance function of type f(a), we distinguish two cases:

-The systems formed by the determined crowd, when f(a) can take only 0 value if “a” does not

belong to the crowd and 1 value if “a” belongs to the crowd of the system elements. The element crowd is net delimited beside the environment.

-The systems formed by the vague crowd (fuzzy), when f(a) can take any real value between 0 and 1 or it isn’t essential different from 1. These elements carry the essential characteristics of the system. The elements which have values of the appurtenance function next to 0 contribute low at the system action. Through their elimination the system ca continue to exist because it cannot lose the principal characteristics.

The system structure is defined like a totality of the relations which are fixed between the elements of the system. The relations between the elements are the interdependence or the interaction of the elements.

The interdependence is a result of an interaction between the elements, what means the action of the interdependent element over the dependent one. In concordance with its material nature, the interaction of two elements can be substantial, energetic or informational.

The substantial interaction presumes a transport of substance from an element to another. The interdependence can be the result of a substantial interaction because it is generated by the transport of the substance (semifinished). In other cases, between the elements happened a transport of energy, the substance have only a secondary role of carrying. The action can have an informational role, when the substance and/or energy have a secondary role by carrying the information.

The system structure is a factor which assures its unity. The relations that are fixed between the elements of the system are more powerful than the relations between the complementary elements in an adequate structure of the ensemble action issue, the system keeps the unity and can realise its function.

The finality of the system represents totality of the functions which must realise the system, of the objectives which must realise.

To be a system like an entire organized is a result of a common issue of all its elements, of a finality of the assembly. The material elements are organized in a system to do functions what could not do separated. From a simple system obtained through the association of the same elements so that to increase the chance to survival the components in an adverse medium, to the most complex systems characterised through a high division of the elements functions and with the powerful interdependence relations, the finality of the system is a result of a coordinate action of all elements. The bigger the complexity grade of the system is, the more the components actions subordinate to the finality of assemble is.

The finality of the system is described, as a rule, through a function which shows the direction and the optimum mode of developing of the system. The finality is dependent by the material nature of the system, by the crowd of the elements and the type of the structure adopted.

The characteristic size of the system; the system has an open character; it enters in contact with environment which actions over it and over the system.

The totality of the environment actions over the system is named entrances. The essential part, observed and quantifiable of the entrances is named the entrance measure.

The totality of the system actions over the environment is named exits. The observed part of the exits is named the exist measure.

The modelling is a representation process of a concrete or abstract object, of a structure and its proprieties to evidence other unknown proprieties.

The base idea of the modelling is a similitude between the original and the model.

In the technical-scientific accepting the model is a theoretical or material system which helps for an indirect study of the proprieties and transforming of other system more complex which is considered original and analogue with it.

A very important category of the models there are the substitution functional physic models of the original system which simulate the different aspects of these function. Realising and using the models of substitution is one of the principal work methods of the cybernetics.

The abstract model is the mathematics formula (relation). Because it does not always describe the ideal process, it must do some simplifications. The formalising the complex system is difficult because its description and solving the models to obtain some analytic solutions what values are their generality.

When an analytic solution is not possible, we use “step by step” calculation, the evolution of the system and the specific statements are fixed and got different values at the independent variables.

Realisation of the model is possible on the information base using some mathematics and graphic instruments named the modelling techniques.

The model can be define like a relation between an observatory and a receiver, when the observatory communicate to the user his representation about the real system so that to influence the real system.

The modelling techniques follow to satisfy the next conditions:

- Model like the system has elements, connexions and objectives;
- Model has at most the same number of the elements like the system;
- Model has simpler relation between the elements;
- Model to be useful, means what it is said about the model is true and for the system;

The model of the real system can have a form or other but its informational contain is the same. A good qualitative model is that when the information in a real system is equivalent with the information contained in the model. In the cybernetics modelling process the information is the centre of each model.

The model values rapported to their issues are determined on three criteria:

1) Consistence: the impossibility to make confusion by the user;

2) Completeness: all the important aspects of the system are in the model. But in some situations (difficult for using and understanding) some incomplete models are more useful;

3) Validity: the modelling results to correspondent to the real system.

Reporting to the users

- Communication: the model must be explicit, to communicate clearly its objective and how it was realise;
- Information: send clear, precise and concise information;
- Decisional support: using model for

modification the real system.

The modelling process is evolved in more phases:

- Observing: on the base of a given

methodology there are picked up

information about the system which will be modelled;

- Interpretation of the information: the picked up information is classified, ordinate, retained like relevant;
- Analysis the information: the relevant information is evidenced in the model;
- Elaborate the model in the wished form (mathematics, of simulating);
- The modelling validation: it is fixed the proprieties, the role and the value of the model for users. In concordance with the conclusion, the model is accepted or reanalyse more deeply.

The way of the system study is beginning from the structure function, from the whole to the subassembly (parts) and it is specified to the cybernetics because the complex character of the studied systems. Knowing the natural complex system structures, like those from the alive world or from the social systems is more difficult for realising than knowing their functions. This study way from the complex to simple, from the function to structure is the essence of the black box used in the cybernetics. The method of the black box presumes the study of the system beginning with its relations with the environment and its function towards the intern structure. The expression “the black box” is a metaphor which evidences the system which is presented like an object where there are knownjust entrances and exits and not to processes what happened inside. Through trying the entrances and following the reaction mode of the system, the entrances, there are fixed a law of the specific transforming of the system and could begin the interpretation of the structural scheme.

SYSTEMS TO ASSISTANCE OF DECISION TO SUPPORT A COMPANY'S INVESTMENT POLICY

Today, the phenomenon of the globalization has become a reality, it having both positive and negative effects for the national economies and capitals.

The new economic theories are based mainly on the internal and external economies of scale and on the reduction of the production costs. The modem theories introduced in this strategy game the multinational firms with three levels of the analysis (firm, sector, country).

Generally, the profitability analysis of a company is realized by tracking the activity costs and their association with the income. This combination should be possible to reflect the real effort to achieve that income. The direct costs can be determined quite accurately from the consumption of the resources embedded directly in the final product (raw material costs or cost of goods) but the consumption of the services, infrastructure, work life, information embedded in the final product are more difficult to determine, these indirect costs are usually relatively evenly distributed on the final product.

The profitability analysis of a company, in general, is realized by tracking the activity costs and their association with the income. This combination should be possible to reflect the real effort to achieve that income. The direct costs can be determined quite accurately from the consumption of the resources embedded directly in the final product (raw material costs or cost of goods) but the consumption of the services, infrastructure, work life, information embedded in the final product are more difficult to determine, these indirect costs are

usually relatively evenly distributed on the final product. To the extent that indirect costs represent 30-40% of the trading activities, assessing the profitability of a product or a customer hardly depends of the indirect costs added to the cost of the goods (the same for any client).

The information systems built for the financial accounting associated the costs with the expense accounts of the chart of accounts, thus allowing an analysis of the volume of these charges on categories or items of expenditure. The analytical accounts can add more precision to specify the additional data (the expenditure place, topic, subject, etc.) but within a single type of expense. Highlighting the incomes in the financial accounting information systems is detailed on the income accounts reflecting the typology of the income sources (sales of finished goods, services, merchandises, financial operations, etc.). A greater detail can be obtained by analytical but only on one coordinate (income from the X client or income from the Y product) and it is necessary a breakdown of the values before the registration.

The standard association of the expenditures with the incomes in the profit and loss account can be done at the analytical account level to get a customer or product profitability, in case of common analytical accounts both of expenditure and income accounts and registration of expenses and incomes to be broken down on the analytical operation transferred to the human operator. The simplicity of the structure (the analytical accounts) is counterbalanced by the difficulty of using it (the manually breakdown of the values on the analytical accounts in the accounting documents).

The information system based on the analytical accounts can be replaced with a system which can collect the global values of the expenses and incomes as they appear in the accounting documents and, with a minimal guidance from the user, to achieve their aggregation or breakdown of the criteria which were originally based on analytics. Such this more flexible system can be connected with the accounting information system at the accounting notes levels as on the income and expenditure accounts, which can retrieve the value, the date and the symbol of the account indicate with sufficient precision the category of the income or expense (source or resource involved).

From this source of standardized data, we can imagine an information structure that can store not only expenditure value and time when it is done (its operation) but and other information that will later serve at a precise association of the expenditure with the final product which has benefited from that operation. The elements of such information structures are called cost centres / profit centres; their essential function is to aggregate the data on an activity so as to highlight the real effort to achieve that activity.

In the economic field, the work is defined in terms of input-output, as the consumption of resources associated with the production of the added value. The resource consumption is included in the expenditure and the added value in the income.

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Examples of such activities are: supply, storage, transport, marketing, delivery, collection, administration, management, and information.

The information structures proposed will perform several functions:

> Expenditure / income collection from the accounting records relating to (primary elements of cost/income synonymous with the types of expenditure/income)

[...]

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¹Ali E., B. Ionescu, L. Cosäcescu, I. Feleaga (1997) - “Informatica generala”, Sofitech Publishing House Bucharest

²Emery JC (1987). Management Information Systems. Oxford University Press, Oxford.

³Lucas, H. C., Jr. (1990). Information systems concepts for management. New York: McGraw-Hill

⁴v Dicfionar de informaticâ “,(1999) §tiin(ificä §i Enciclopedica Publishing House Bucharest

⁵Ali E., B. Ionescu, L. Cosäcescu, I. Feleaga (1997) - “Informaticà generala”, Sofitech Publishing House Bucharest

⁶Ali E., B. Ionescu, L. Cosäcescu, I. Feleaga (1997) - “Informatica generala”, Sofitech Publishing House Bucharest

⁷Nicolescu 0.(2001)- coordinator, Sistemul informational managerial al organizatiei, Economica Publishing House, Bucharest

⁸ Nicolescu 0.(2001)- coordinator, Sistemul informational managerial al organizatiei, Economica Publishing House, Bucharest