Home  Journals  International Accounting  7(253) - 2013 February

Functional account and functional analysis of investments into automated information systems

Available online: 21 February 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

In the article pressing questions of the functional account and a possibility of use of its data for a supply with information-analytical of the analysis of investments into the automated information systems (AIS) are considered. Proposals which essence reduces to use of the actual approach to the account of investments in AIS, based on functionality are generated.

Keywords: functional-cost analysis (FCA), functional account, automated information systems (AIS), investments in AIS, analysis and investments in AIS

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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