Scientific Accounting Decision-Marking And Decision Support System (DSS)

Decision-making is brought about by human beings' social activities, and is more and more difficult because of rapidly progressing scientific technology and social activities. So the requirement of scientific decision-making is put forward. Applying computer and information technology to management accounting can promote the progress of computerized accounting management information system(AMIS) and decision support system(ADSS). Achieving scientific accounting decision-making can provide relevant information to managers and help making correct decision. In this paper, some problems about how to develop ADSS were studied.Based on theories of scientific decision-making, management accounting and DSS, we discuss the basis of scientific accounting decision-making and three decision-supporting manners in ADSS. Then we study three functions of ADSS: decision supporting functions based on data analyzing, on model base and on data warehouse. For every function, its general theories, implementation methods and related computer technique are studied. And the theories and methods above-mentioned are demonstrated by some practical examples.The most significant conclusions are summarized as follows: (1) ADSS should provide three decision-supporting manners: decision information , models and arithmetic, decision plan; (2) Designing the logical model and function diagram of Data Analyzing System in ADSS; (3) Putting forward a strategy of model management in ADSS. We hope that the conclusions can act as references for theoretics of ADSS and developing ADSS in practice.