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2016, vol. 68, br. 8, str. 151-161
Modelling of accounting information system for military medical institutions
(naslov ne postoji na srpskom)
aUniverzitet odbrane, Beograd
bAlfa univerzitet, Beograd
cUniverzitet Privredna akademija u Novom Sadu
Sažetak
(ne postoji na srpskom)
The complexity of the accounting system as the subsystem of management information system requires the continuous arrival of different types of data in different intervals which leads to an increase in complexity during its processing and presentation to management. Promoting the work and operations of military medical institutions requires the use of just such modern accounting information systems. Methods - Queuing system is used in this paper as the basis for positioning of information which needs to be processed within the accounting process, by adhering to certain limitations which are imposed by the specificity of the military medical system which is established. Conclusion - Basis of this information system is comprised of three subsystems, which are financial accounting, managerial accounting and cost accounting. Conditioning processing of data in the accounting process, adhering to accounting principles, primarily the principle of realization, it is very significant that this system supports information which is objectified in the form of accounting documents, so it can be processed and given to its users u military medical institutions.
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O članku

jezik rada: engleski
vrsta rada: neklasifikovan
DOI: 10.5937/vojdelo1608151M
objavljen u SCIndeksu: 27.12.2017.

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