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}\viewkind1\viewscale100\margl0\margr0\margt0\margb0\deftab80\dntblnsbdb\expshrt
n\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg1}{\bkmkend Pg1}\par\pard
\li1440\sb0\sl-322\slmult0\par\pard\li1440\sb0\sl-322\slmult0\par\pard\li1440\sb
0\sl-322\slmult0\par\pard\li1440\sb276\sl-322\slmult0\fi2789 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf1\f2\fs28 Accounting information System\par\pard\li
1440\sb167\sl-322\slmult0\fi0 \up0 \expndtw-3\charscalex100 1 Accounting\par\par
d\ql \li1440\sb159\sl-276\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\
cf2\f3\fs24 It is an art of recording summarizing analyzing and interpreting of
business transaction. \par\pard\ql \li1440\sb166\sl-322\slmult0 \up0 \expndtw-5\
charscalex100 \ul0\nosupersub\cf1\f2\fs28 Information \par\pard\qj \li1440\ri192
5\sb120\sl-320\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs24
Information is a set of formal procedure by which data is collected processed a
nd turn into \up0 \expndtw-3\charscalex100 information and distributed to its us
ers. \par\pard\ql \li1440\sb157\sl-276\slmult0 \up0 \expndtw-5\charscalex100 Typ
es of information \par\pard\ql \li1440\sb164\sl-276\slmult0 \up0 \expndtw-3\char
scalex100 There are two types of information:-\par\pard\li1800\sb167\sl-276\slmu
lt0\fi0\tx3270 \up0 \expndtw-2\charscalex100 1)\ul0\nosupersub\cf3\f4\fs24 \ul0
\nosupersub\cf2\f3\fs24 Internal\tab \up0 \expndtw-2\charscalex100 2) external\
par\pard\ql \li2161\sb41\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf4\f5\fs24 Internal information \par\pard\qj \li2161\ri1517\sb25\sl-300\s
lmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs24 It is the infor
mation obtains by the internal data and sources. For instance departmental \line
\up0 \expndtw-5\charscalex100 data. \par\pard\ql \li2161\sb60\sl-276\slmult0 \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs24 External information \pa
r\pard\qj \li2161\ri1894\sb0\sl-320\slmult0 \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf2\f3\fs24 It is the information obtains by the external sources and
data. For example user and \up0 \expndtw-3\charscalex100 supplier. \par\pard\ql
\li1440\sb147\sl-322\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosupersub\cf1\f
2\fs28 2 System \par\pard\qj \li1440\ri2077\sb21\sl-440\slmult0 \up0 \expndtw-2\
charscalex100 \ul0\nosupersub\cf2\f3\fs24 A system is set of two or more inter r
elated components which serve a common purpose. \up0 \expndtw-5\charscalex100 El
ements of system \par\pard\ql \li1800\sb136\sl-276\slmult0 \up0 \expndtw-4\chars
calex100 \ul0\nosupersub\cf4\f5\fs24 1)\ul0\nosupersub\cf5\f6\fs24 \ul0\nosuper
sub\cf4\f5\fs24 Multiple component \par\pard\ql \li2161\sb44\sl-276\slmult0 \up
0 \expndtw-5\charscalex100 \ul0\nosupersub\cf2\f3\fs24 A system should contain m
ore than one part. \par\pard\ql \li1800\sb44\sl-276\slmult0 \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf4\f5\fs24 2)\ul0\nosupersub\cf5\f6\fs24 \ul0\nosupe
rsub\cf4\f5\fs24 Relatedness \par\pard\qj \li2161\ri1340\sb16\sl-310\slmult0 \u
p0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs24 A common purpose relates
the multiple parts of the system although each part performs \up0 \expndtw-2\ch
arscalex100 independently of the other; all parts serve a common objective. If a
particular component \up0 \expndtw-2\charscalex100 does not contribute to the c
ommon goal, then it is not the part of the system. \par\pard\ql \li1800\sb59\sl-
276\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf4\f5\fs24 3)\ul0\nos
upersub\cf5\f6\fs24 \ul0\nosupersub\cf4\f5\fs24 Purpose \par\pard\ql \li2161\s
b24\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 A s
ystem must serve at least one purpose, but it may serve several. \par\pard\ql \l
i1440\sb166\sl-322\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf1\f2\
fs28 System decomposition \par\pard\qj \li2161\ri1329\sb140\sl-320\slmult0 \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs24 It is a process of dividing
a system into subsystem. It is a convenient way of representing \up0 \expndtw-3
\charscalex100 , viewing, and understanding the relationship among subsystem. \p
ar\pard\ql \li1440\sb159\sl-322\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosup
ersub\cf1\f2\fs28 System independency \par\pard\ql \li1440\sb156\sl-276\slmult0
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs24 A system ability to ac
hieve its goals depends upon the effective funding and harmonious \par\pard\qj \
li1440\ri1631\sb8\sl-320\slmult0 \up0 \expndtw-2\charscalex100 interaction of it
s subsystem, if a vital sub system fails to defective and can no longer meet it
s \up0 \expndtw-3\charscalex100 specific objective, the overall system fails to
meet its objective. \par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\s
l-240{\bkmkstart Pg2}{\bkmkend Pg2}\par\pard\ql \li1440\sb0\sl-322\slmult0 \par\
pard\ql\li1440\sb0\sl-322\slmult0 \par\pard\ql\li1440\sb0\sl-322\slmult0 \par\pa
rd\ql\li1440\sb228\sl-322\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf1\f2\fs28 Accounting information system \par\pard\qj \li1440\ri1410\sb140\sl-3
20\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf2\f3\fs24 AIS subsyst
em process financial transaction and nonfinancial transaction that directly affe
ct the \up0 \expndtw-5\charscalex100 processing of the financial transaction. \p
ar\pard\qj \li1440\ri1371\sb160\sl-320\slmult0 \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf1\f2\fs28 3\ul0\nosupersub\cf2\f3\fs24 Initially, accounting inf
ormation systems were predominantly developed \u8220?in-house\u8221? as {\field{
\*\fldinst {HYPERLINK http://en.wikipedia.org/wiki/Legacy_systems }}{\fldrslt {\
ul0\nosupersub\cf2\f3\fs24 legacy}}} \line \up0 \expndtw-2\charscalex100 {\field
{\*\fldinst {HYPERLINK http://en.wikipedia.org/wiki/Legacy_systems }}{\fldrslt {
\ul0\nosupersub\cf2\f3\fs24 systems.}}}\ul0\nosupersub\cf2\f3\fs24 Such solutio
ns were difficult to develop and expensive to maintain. Today, accounting \line
\up0 \expndtw-2\charscalex100 information systems are more commonly sold as preb
uilt software packages from vendors such \line \up0 \expndtw-2\charscalex100 as
{\field{\*\fldinst {HYPERLINK http://en.wikipedia.org/wiki/Microsoft }}{\fldrslt
{\ul0\nosupersub\cf2\f3\fs24 Microsoft, Sage Group, SAP}}}\ul0\nosupersub\cf2\f
3\fs24 and {\field{\*\fldinst {HYPERLINK http://en.wikipedia.org/wiki/Oracle_Co
rporation }}{\fldrslt {\ul0\nosupersub\cf2\f3\fs24 Oracle}}}\ul0\nosupersub\cf2\
f3\fs24 where it is configured and customized to match the \line \up0 \expndtw-
3\charscalex100 organization\u8217?s business processes \par\pard\ql \li1440\sb1
59\sl-322\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf1\f2\fs28 Adva
ntages of AIS \par\pard\ql \li1440\ri1445\sb83\sl-316\slmult0 \up0 \expndtw-2\ch
arscalex100 \ul0\nosupersub\cf2\f3\fs24 A big advantage of computer-based accoun
ting information systems is that they automate and \line \up0 \expndtw-2\charsca
lex100 streamline Reporting is major tool for organizations to accurately see su
mmarized, timely \line \up0 \expndtw-2\charscalex100 information used for decisi
on-making and financial reporting. The accounting information \line \up0 \expndt
w-2\charscalex100 system pulls data from the centralized database, processes and
transforms it and ultimately \line \up0 \expndtw-2\charscalex100 generates a su
mmary of that data as information that can now be easily consumed and analyzed \
line \up0 \expndtw-2\charscalex100 by business analysts, managers or other decis
ion makers. These systems must ensure that the \line \up0 \expndtw-2\charscalex1
00 reports are timely so that decision-makers are not acting on old, irrelevant
information and, \line \up0 \expndtw-2\charscalex100 rather, able to act quickly
and effectively based on report results. Consolidation is one of the \line \up0
\expndtw-2\charscalex100 greatest hallmarks of reporting as people do not have
to look through an enormous number of \line \up0 \expndtw-2\charscalex100 transa
ctions. For instance, at the end of the month, a financial accountant consolidat
es all the \line \up0 \expndtw-2\charscalex100 paid vouchers by running a report
on the system. The system\u8217?s application layer retrieves the \line \up0 \e
xpndtw-2\charscalex100 data from the database and provides a report with the tot
al amount paid to its vendors for that \line \up0 \expndtw-2\charscalex100 parti
cular month. With large corporations that generate large volumes of transactiona
l data, \line \up0 \expndtw-3\charscalex100 running reports with even AIS can ta
ke days or even weeks. \par\pard\ql \li1440\sb160\sl-322\slmult0 \up0 \expndtw-5
\charscalex100 \ul0\nosupersub\cf1\f2\fs28 2 Components of accounting informatio
n system \par\pard\ql \li1440\sb156\sl-276\slmult0 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf2\f3\fs24 Following are the subsystem of accounting informati
on system:-\par\pard\ql \li1800\sb184\sl-276\slmult0 \up0 \expndtw-4\charscalex1
00 \ul0\nosupersub\cf4\f5\fs24 1)\ul0\nosupersub\cf5\f6\fs24 \ul0\nosupersub\cf
4\f5\fs24 Transaction processing system \par\pard\qj \li2161\ri1685\sb0\sl-320\
slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs24 Which support
daily business operations with numerous documents and messages for \up0 \expndtw
-3\charscalex100 users throughout the organization. \par\pard\ql \li1800\sb25\sl
-276\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs24 2)\ul0\no
supersub\cf5\f6\fs24 \ul0\nosupersub\cf4\f5\fs24 General ledger/ financial rep
orting system \par\pard\qj \li2161\ri1717\sb8\sl-320\slmult0 \up0 \expndtw-2\cha
rscalex100 \ul0\nosupersub\cf2\f3\fs24 Which produce the traditional financial s
tatement, such as income statement, balance \up0 \expndtw-3\charscalex100 sheet,
statement of cash flow, tax return and other reports. \par\pard\ql \li1800\sb37
\sl-276\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf4\f5\fs24 3)\ul0
\nosupersub\cf5\f6\fs24 \ul0\nosupersub\cf4\f5\fs24 Management reporting syste
m \par\pard\qj \li2161\ri1803\sb0\sl-320\slmult0 \up0 \expndtw-2\charscalex100 \
ul0\nosupersub\cf2\f3\fs24 Provide internal management with special purpose fina
ncial reports and information \up0 \expndtw-3\charscalex100 needed for decision
making. \par\pard\ql \li1440\sb147\sl-322\slmult0 \up0 \expndtw-5\charscalex100
\ul0\nosupersub\cf1\f2\fs28 3 Management information system \par\pard\sect\sectd
\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg3}{\bkmkend Pg3}\par\
pard\ql \li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb0\sl-276\slmult0 \par\p
ard\ql\li1440\sb0\sl-276\slmult0 \par\pard\ql\li1440\sb0\sl-276\slmult0 \par\par
d\ql\li1440\sb88\sl-276\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf
2\f3\fs24 Management often requires information that goes beyond the capability
of accounting \par\pard\ql \li1440\ri1640\sb8\sl-320\slmult0 \up0 \expndtw-2\cha
rscalex100 information system. As organization grow in size and complexity, spec
ialized functional area \up0 \expndtw-2\charscalex100 emerge additional informat
ion for production planning and controlling sales forecasting, \up0 \expndtw-3\c
harscalex100 inventory warehouse, planning market research. \par\pard\ql \li1440
\sb157\sl-276\slmult0 \up0 \expndtw-2\charscalex100 A \ul0\nosupersub\cf4\f5\fs2
4 management information system\ul0\nosupersub\cf2\f3\fs24 (\ul0\nosupersub\cf4
\f5\fs24 MIS\ul0\nosupersub\cf2\f3\fs24 ) is a {\field{\*\fldinst {HYPERLINK htt
p://en.wikipedia.org/wiki/System }}{\fldrslt {\ul0\nosupersub\cf2\f3\fs24 system
}}}\ul0\nosupersub\cf2\f3\fs24 that provides information needed to \par\pard\ql
\li1440\ri1259\sb11\sl-316\slmult0 \up0 \expndtw-2\charscalex100 manage organiz
ations efficiently and effectively. Management information systems involve three
\line \up0 \expndtw-2\charscalex100 primary resources: technology, information,
and people. It's important to recognize that while all \line \up0 \expndtw-2\ch
arscalex100 three resources are key components when studying management informat
ion systems, the most \line \up0 \expndtw-2\charscalex100 important resource is
people. Management information systems are regarded as a subset of the \line \up
0 \expndtw-2\charscalex100 overall {\field{\*\fldinst {HYPERLINK http://en.wikip
edia.org/wiki/Internal_control }}{\fldrslt {\ul0\nosupersub\cf2\f3\fs24 internal
controls}}}\ul0\nosupersub\cf2\f3\fs24 procedures in a business, which cover t
he application of people, \line \up0 \expndtw-2\charscalex100 documents, technol
ogies, and procedures used by {\field{\*\fldinst {HYPERLINK http://en.wikipedia.
org/wiki/Management_accountant }}{\fldrslt {\ul0\nosupersub\cf2\f3\fs24 manageme
nt accountants}}}\ul0\nosupersub\cf2\f3\fs24 to solve business \line \up0 \expn
dtw-2\charscalex100 problems such as costing a product, service or a business-wi
de strategy. Management \line \up0 \expndtw-2\charscalex100 information systems
are distinct from regular information systems in that they are used to \line \up
0 \expndtw-2\charscalex100 analyze other {\field{\*\fldinst {HYPERLINK http://en
.wikipedia.org/wiki/Information_system }}{\fldrslt {\ul0\nosupersub\cf2\f3\fs24
information systems}}}\ul0\nosupersub\cf2\f3\fs24 applied in operational activi
ties in the organization. \line \up0 \expndtw-2\charscalex100 Academically, the
term is commonly used to refer to the group of information management \line \up0
\expndtw-3\charscalex100 methods tied to the automation or support of human dec
ision making, \par\pard\ql \li1440\sb160\sl-322\slmult0 \up0 \expndtw-5\charscal
ex100 \ul0\nosupersub\cf1\f2\fs28 1 Transaction \par\pard\qj \li1440\ri1464\sb14
0\sl-320\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf2\f3\fs24 An ec
onomic event that effect the asset and equities of the of the organization. Tra
nsaction are \up0 \expndtw-5\charscalex100 of two types. \par\pard\ql \li1800\sb
157\sl-276\slmult0 \up0 \expndtw-4\charscalex100 1)\ul0\nosupersub\cf3\f4\fs24
\ul0\nosupersub\cf2\f3\fs24 Financial transaction \par\pard\ql \li1800\sb24\sl-
276\slmult0 \up0 \expndtw-4\charscalex100 2)\ul0\nosupersub\cf3\f4\fs24 \ul0\no
supersub\cf2\f3\fs24 Nonfinancial transaction \par\pard\ql \li1440\sb184\sl-276
\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs24 Financial tra
nsaction \par\pard\qj \li1440\ri1765\sb108\sl-320\slmult0 \up0 \expndtw-4\charsc
alex100 \ul0\nosupersub\cf2\f3\fs24 These are common business event that occur w
ith regularity and finance is involve in it. For \up0 \expndtw-5\charscalex100 e
xample purchase of building. \par\pard\ql \li1440\sb157\sl-276\slmult0 \up0 \exp
ndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs24 Nonfinancial transaction \par\p
ard\qj \li1440\ri1484\sb128\sl-320\slmult0 \up0 \expndtw-2\charscalex100 \ul0\no
supersub\cf2\f3\fs24 These are transaction in which money is not involved. For e
xample booking of a bus ticket and \up0 \expndtw-3\charscalex100 providing infor
mation to upper management to lower management. \par\pard\ql \li1440\sb159\sl-32
2\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf1\f2\fs28 4 Transactio
n processing system \par\pard\qj \li1440\ri2684\sb54\sl-400\slmult0 \up0 \expndt
w-2\charscalex100 \ul0\nosupersub\cf2\f3\fs24 An Information system that process
es data arising from the occurrence of business \up0 \expndtw-3\charscalex100 Tr
ansactions. \par\pard\qj \li1800\ri2757\sb136\sl-260\slmult0\tx2161 \up0 \expndt
w-2\charscalex100 \u-3913?\ul0\nosupersub\cf3\f4\fs24 \ul0\nosupersub\cf2\f3\fs
24 Transaction processing systems (TPS) are aimed at improving the routine \l
ine\tab \up0 \expndtw-3\charscalex100 Business activities on which all organizat
ions depend.. \par\pard\ql \li1800\sb27\sl-276\slmult0 \up0 \expndtw-2\charscale
x100 \u-3913?\ul0\nosupersub\cf3\f4\fs24 \ul0\nosupersub\cf2\f3\fs24 The typ
es of transactions that occur vary from organization to organization. \par\pard\
ql \li1800\sb24\sl-276\slmult0 \up0 \expndtw-2\charscalex100 \u-3913?\ul0\nosupe
rsub\cf3\f4\fs24 \ul0\nosupersub\cf2\f3\fs24 Transaction processing, the set
of procedures for handling the transactions, \par\pard\qj \li1800\ri2131\sb1\sl
-280\slmult0\tx2161 \up0 \expndtw-2\charscalex100 \u-3913?\ul0\nosupersub\cf3\f4
\fs24 \ul0\nosupersub\cf2\f3\fs24 Often includes the activities like calculat
ion, storage and retrieval, classification, \line\tab \up0 \expndtw-3\charscalex
100 Summarization, sorting. \par\pard\sect\sectd\fs24\paperw12240\paperh15840\pa
rd\sb0\sl-240{\bkmkstart Pg4}{\bkmkend Pg4}\par\pard\qj \li1440\sb0\sl-400\slmul
t0 \par\pard\qj\li1440\sb0\sl-400\slmult0 \par\pard\qj\li1440\ri2085\sb310\sl-40
0\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs24 \u-391
3?\ul0\nosupersub\cf3\f4\fs24 \ul0\nosupersub\cf2\f3\fs24 Transaction process
ing procedures are often called standard operating procedure. \up0 \expndtw-3\ch
arscalex100 Transaction processing system has 3 cycle. \par\pard\ql \li1800\sb14
3\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs24 1)\ul
0\nosupersub\cf3\f4\fs24 \ul0\nosupersub\cf2\f3\fs24 Expenditure cycle \par\pa
rd\ql \li1800\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf7\f8\fs24 2)\ul0\nosupersub\cf3\f4\fs24 \ul0\nosupersub\cf2\f3\fs24 Conversi
on cycle \par\pard\ql \li1800\sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf7\f8\fs24 3)\ul0\nosupersub\cf3\f4\fs24 \ul0\nosupersub\cf2\f
3\fs24 Revenue cycler \par\pard\ql \li1440\sb166\sl-322\slmult0 \up0 \expndtw-3
\charscalex100 \ul0\nosupersub\cf1\f2\fs28 2 Expenditure cycle \par\pard\ql \li1
440\ri1322\sb120\sl-320\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf
2\f3\fs24 Most expenditure transaction based on credit relationship between the
trading parties. The actual \up0 \expndtw-2\charscalex100 disbursement of cash t
akes at some points after the receipts of goods or services. Days or even \up0 \
expndtw-2\charscalex100 weeks pass between two events. The expenditure cycle has
two parts physical component and \up0 \expndtw-4\charscalex100 financial compon
ent. Each component is processed by a separate subsystem of the cycle. The \up0
\expndtw-5\charscalex100 major subsystems of the expenditure are below. \par\par
d\ql \li1800\sb157\sl-276\slmult0 \up0 \expndtw-4\charscalex100 1)\ul0\nosupersu
b\cf3\f4\fs24 \ul0\nosupersub\cf2\f3\fs24 Purchases/account payable system \pa
r\pard\ql \li1800\sb44\sl-276\slmult0 \up0 \expndtw-4\charscalex100 2)\ul0\nosup
ersub\cf3\f4\fs24 \ul0\nosupersub\cf2\f3\fs24 Cash disbursement system \par\pa
rd\ql \li1800\sb24\sl-276\slmult0 \up0 \expndtw-3\charscalex100 3)\ul0\nosupersu
b\cf3\f4\fs24 \ul0\nosupersub\cf2\f3\fs24 Payroll system \par\pard\ql \li1800\
sb44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 4)\ul0\nosupersub\cf3\f4\fs24
\ul0\nosupersub\cf2\f3\fs24 Fixed asset system \par\pard\ql \li1440\sb166\sl-3
22\slmult0 \up0 \expndtw-6\charscalex100 \ul0\nosupersub\cf1\f2\fs28 Conversion
cycle \par\pard\ql \li1440\sb176\sl-276\slmult0 \up0 \expndtw-2\charscalex100 \u
l0\nosupersub\cf2\f3\fs24 The conversion cycle is comprised of two major subsyst
ems, the production system and cost \par\pard\ql \li1440\ri1270\sb12\sl-315\slmu
lt0 \up0 \expndtw-2\charscalex100 accounting system. The production system is in
volved the planning scheduling and control of the \up0 \expndtw-2\charscalex100
physical product through the manufacturing process. This includes determining ra
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