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International Accounting
 

Functional approach to analysis of investments into the automated information systems

Vol. 16, Iss. 43, NOVEMBER 2013

Available online: 30 November 2013

Subject Heading: AUTOMATION OF ACCOUNT

JEL Classification: 

Lesina T.V. PhD in Economics, Senior of the Department of Account, Analysis, Audit", All-Russian State Financial University, the Kaluga branch
jalesina@mail.ru

In the article fundamental questions of the functional approach to the analysis of investments and possibilities of its use for the analysis of investments into the automated information systems (AIS) are considered. Proposals on use of the functional approach for the analysis of efficiency of investments in AIS are presented.

Keywords: is functional-cost the analysis, FСА, the functional approach, automated information systems, AIS, investments in AIS, analysis of investments in AIS

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

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