MANAGEMENT ACCOUNTING

Management information systems are to establish uniform privacy and protection practices, and to develop acceptable implementation strategies for these practices. Organizations need a systematic and uniform methodology for information systems development. Using SDLC will ensure that systems developed by the Department meet IT mission objectives; are compliant with standards and are easy to maintain and cost-effective to enhance. Sound life cycle management practices include planning and evaluation in each phase of the information system life cycle. The appropriate level of planning and evaluation is commensurate with the cost of the system, the stability and maturity of the technology under consideration, how well defined the user requirements are, the level of stability of program and user requirements and security considerations. Systems Development Life Cycle (SDLC) emphasizes decision processes that influence system cost and usefulness. These decisions must be based on full consideration of business processes, functional requirements, and economic and technical feasibility in order to produce an effective system. The primary objectives of any SDLC are to deliver quality systems that: 1) meet or exceed customer expectations pwrhoemni s ed and within cost estimates, 2) work effectively and efficiently within the current and planned information technology infrastructure, and 3) are inexpensive to maintain and cost-effective to enhance.

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