The Challenges of Cost-Benefit Analysis, in a Computerized Accounting System.
ABSTRACT
This research is on the challenges of cost-benefit analysis in a computerized Accounting System. The purpose of this study is to inquire into the viability or otherwise of computerized accounting systems, with particular reference to coca-cola Bottling Company, Enugu.
The objective of the study is to ascertain if the introduction of a computer system may lead to industrial unrest as workers resist change.
Also, the method used in this study is chi-square while the findings in the process of this research work is the implementation of computerization of coca-cola bottling Plc Enugu and also the recommendation for the work is that the company should motivate its personnel more on the use of computers.
TABLE OF CONTENT
Title Page – – – – – – – – – -i
Approval Page – – – – – – – – -ii
Certification Page – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Dedication — – – – – – – – – -vi
Abstract – – – – – – – – – -vii
Chapter One
Introduction
1.1 Background Of The Study – – – – – -1
1.2 Statements Of The Problem – – – – – -7
1.3 Statement Of The Objective – – – – – -7
1.4 Research Questions – – – – – – -8
1.5 Research Hypotheses – – – – – – -9
1.6 Scope Of The Study – – – – – – -11
1.7 Significance Of The Study – – – – – -11
1.8 Limitations Of The Study – – – – – -12
1.9 The Cost Benefit Analysis – – – – – -13
Chapter Two
Review of Related Literature
2.1 Effect on Personnel – – – – – – -16
2.2 The Feasibility Study – – – – – – -18
2.3 System Cost versus Size of Organization – – – -26
2.4 Seeking Expert Advice (The Computer Consultant) – -33
2.5 Data Processing Function Within The Organization – -36
2.6 Capital Budgeting Techniques – – – – -40
Chapter Three
Research Methodology
3.1 Research Design – – – – – – – -43
3.2 Sources Of Data – – – – – – – -43
3.4 Area Of Study – – – – – – – -44
3.4 Population Of The Study – – – – -45
3.5 Determination Of Sample Size – – – – -46
3.6 Reliability Test: Test Re-Test Method – – – -48
3.7 Validity Test – – – – – – – -48
3.8 Method Of Data Analysis/Techniques – – – -49
3.9 Decision Criterion For Validation Of Data- – – -50
Chapter Four
Data Presentation And Analysis
4.1 Data Presentation- – – – – – – -51
Chapter Five
Summary Of Findings, Conclusion And
Recommendations
5.1 Summary Of Findings – – – – – – -68
5.2 Conclusion – – – – – – – – -69
5.3 Recommendations – – – – – – -71
Bibliography
Appendix I
Appendix II
INTRODUCTION
The computer has been defined as an electronic machine that accepts data (input) processes it to produce a useful result (output). It is also capable of storing information.
It uses predefined instruction known as computer programs to execute the task in order to produce output. Computers technology has helped in no small measure in activating the problems encountered using manual tools and machines.
Computerization ranks prominently in the commanding heights of economic activities of the business world.
Through computerization, industries have been able to control their cost of production heading to high-profit margin, sustainable growth and development, accurate and lasting records.
The manufacturing industry has come a long way from the manual era of machine operation to modern-day science and technology.
Within this period, a number of major changes took place in the business world with a significant positive impact on the business world. Notable among these changes are those changes in the manipulation of accounting records, fantastic computer designs, etc.
We have various types and categories of computers which perform diverse functions; however, the one of interest and relevance to this research is the digital type of computer.
The history of digital computer data back to the Abacus which was intended in China more than a thousand years ago and used to add, subtract, multiply, and divided. This was followed by the counting invented by John Napier in the 1600s.
Blaise Pascal followed closely with a mechanical machine that could do similar jobs more efficiently. GOH friend Von Liebritz invented a more improved version of Pascal’s machine.
Other great mathematicians and investors like Jacquard, Babbage, Grace Hopper, etc made greater strides towards, building calculating machines.
An American Herman Hoterrith developed the mechanical member’s calculator which was used to read punched cards and greatly facilitated the sun of 1890 in that country. Hollerith founded a company to sell his inventions and today that company has grown to become IBM which is (international Business machines) the largest computer company in the world.
The era of modern computers began sometime in the period preceding the end of the Second World War when the vast calculations required in the production of the first bomb necessitated the buildings of a giant computer that operated on vacuum tubes.
This computer was huge and expensive and only affordable by a few. Thus, from this period onwards, with the introduction of new technologies, computers became smaller in size and cheap as well: such that today we have the microcomputer which costs a few thousand nairas and can do job undreamed of forty years back.
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