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ACCAF5知識點:在預算系統(tǒng)中使用的信息1

來源: 正保會計網(wǎng)校 編輯: 2016/09/02 18:59:14 字體:

ACCAF5考試

1. 信息質(zhì)量Aspects of Information Quality

In considering the sources of information for use in budgetary systems, attention should be paid to aspects of the quality of information. These may be summarised as "PROMPT".

Aspect Meaning Considerations
Presentation Information is clearly communicated. Language, layout, structure, etc.
Relevance Information matches the needs of the user. Level of detail, summary information, exception reporting.
Objectivity The information is not biased (e.g. by the person providing it). What vested interests might lie in the information, whether the language is emotive or "value-laden".
Method (e.g. research reports) The means by which underlying data has been collected. Population size, sample size, selection method.
Provenance It is clear where and from whom the information has been obtained. Identification of source, format of report, protection of information contained (e.g. from unauthorised changes).
Timeliness It is clear when the information was produced. Date, time, possible obsolescence, alternative sources available.

我要糾錯】 責任編輯:小瑩子

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