Global Journal of Management and Business Research, A: Administration and Management, Volume 23 Issue 1

completing each other, with the elements of analysis that are embodied in in-depth analyses, both static and dynamic, of the asset, financial and income values of financial reporting. In the light of this consideration, it can say that the integrated analysis/programming/control system must, necessarily, include within it: 1) The general accounting and everything related to the preparation of financial reporting for the year prepared following civil law; 2) The various reclassifications carried out to aggregate the financial reporting values in a helpful way to understand the financial and income situation of the company; 3) The static and dynamic analyses carried out considering the financial reporting values; 4) Analytical accounting, which, unlike general accounting, is based on an accrual concept. Therefore, the entries in the analytical accounts are implemented not according to a logic of numerical manifestation but according to the economic competence of the individual operations. By way of example, it can be recalled that, concerning the purchase of raw materials, in general accounting, the recording is made at the moment of the arrival of the invoice. In contrast, in analytical accounting, the transaction is recorded when the raw material physically arrives at the company. Analytical accounting can contain only final data. Accounting is defined as final cost accounting, or final values and planned data, in which case the accounting is defined as standard cost accounting. 5) The budget and standard system, which identifies the phase focused on company values' analytical and global planning. The identification of standard costs and the drafting of budgets, both analytical and general, concretises the planning phase that managers must necessarily carry out. Management is not entrusted to mere sensations but is based on detailed information. The calculation of standard values, the planning of management actions and the consequent drafting of company budgets will be the subject of in-depth analysis in the following paragraphs. The reader is referred to the following pages for further considerations on this issue. 6) The system of variation which is formed by the results deriving from the contrast between actual and planned data. This comparison shows the extent to which the company has achieved the set objectives. The changes affect the company's revenues and costs, and, as will be seen in the following pages, the deviations have the characteristic of being analytical knowledge elements. The determination of synthetic variances, such as the variation deriving from the comparison between planned income for the year vs achieved result for the year, means identifying a value without any decision-making use. By providing synthetic data, this comparison does not allow the analysis of the causes of the variation and, consequently, does not allow the identification of the corrective actions necessary to achieve the objectives. Therefore, the system of variations is characterised by a set of elementary deviations that identify the analytical causes of each identifiable variation between the goals planned by the company and the actual values. 7) On the other hand, the author considers it possible and extremely useful to implement a partial system that, only after a running-in period, can aspire to be completed. For the system to fully achieve the final objectives for which it is implemented, it is, in fact, indispensable that certain phases be subject to considerations and actions of improvement, which can only develop after a period of operation of the partial system. It is, for example, counterproductive to hypothesise the use of variations for performance evaluation purposes if there is no certainty that the entire technical procedure for determining the data is free of errors and "smears". Often, the planning phase can be usefully implemented after management has become 'familiar' with the methods of calculating the set of values constituting management accounting. In this sense, the theory of those who recommend starting with accounting based on actual values, which is only then supplemented by the cost/revenue planning phase, should not be rejected. It is clear that, given the diversity of businesses, it is impossible to standardise the various time steps. There are, in fact, companies in which it is advisable to run through some phases before others, while there are many companies where the exact opposite can happen. Therefore, the purpose of these few lines is to highlight the existence of this issue, given the technical impossibility of providing an optimal solution for all companies. It must necessarily carry out in the consultancy phase. The Implementation of an Integrated Information System in the Company: From Option to Obligation for Efficient and Effective Management 13 Global Journal of Management and Business Research Volume XXIII Issue I Version I Year 2023 ( ) A © 2023 Global Journals In implementing an integrated analysis /programming/control system, it is possible, or rather advisable, to proceed in stages, the completion of which may also require a relatively long time. All this should not be interpreted as a negative element and defect in the construction of the system but, on the contrary, as an "added value" of the system itself which prevents errors and misunderstandings often attributable precisely to the fact that, to achieve completeness, in many companies the correctness and understanding of the values and objectives of the system itself are sacrificed. There is no need to detail how, in such a situation, the integrated analysis/programming/control system is fatally destined to fail.