The internal financial management aspects of MIS: closing the MIS creditability gap

When a . senior financial officer reviews his company's annual budget, he is often confronted with an "EDP" expense item of uncomfortable proportions . Is it too big . . . or too small? Is it being spent wisely . . . or wasted? It is th e purpose of this paper to outline a reliable methodolog y for answering these questions and, by so doing, help t o close the credibility gap frequently noted as existing, an d possibly growing, between EDP management and senio r general management .