QUALITY, EFFECTIVENESS AND MANAGEMENT INFORMATION SYSTEMS PERFORMANCE OF LOCAL TREASURIES BUDGET ACCOUNTING


Biljana Tesic

Abstract: The role of management information systems (MIS) of local treasuries budget accounting is to pr ovide qualitative information support to management in process of deci sion making and to provide effective managing of key processes of budget accounting, in accordance with requests of management on all levels of decision making. From the aspect of effectiveness and request for quality, in accordance with request of users and defined system goals, this rese arch includes the analysis of characteristics and goals of identified key processe s, critical succecs factors (CSF), key performance indicators (KPI), standards for realization of users requests, results of processes and indicators of goals realisation. The aim of this paper, based on the re sults of the analysis, is to develop models for evaluation of quality and effectiveness and to define key performance indicators of MIS of budget accounting, in order to perceive the level of achievemen t of the goals of the system, effectiveness of processes and level of fulfillment of requirements and needs of all users groups that are significant for budge t accounting of local treasuries.

Keywords: uality model, model effectiveness, performance, budget accounting, management information systems

DOI:

Recieved: 01.02.2011  Accepted: 01.06.2011  UDC: 005.6:336

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