DEVELOPMENT OF A CORPORATE INFORMATION SYSTEM.

A general analytical framework is developed for the analysis and design of corporate planning models susceptible of (1) easy computer implementation as achieved by some existing report generating systems; while (2) integrating the analytically sophisticated techniques for optimizing the system's performance. The basic tree structure of any accounting system is introduced together with the associated ″system matrix″ , and 'aggregate transactions' vector. This leads to a simple linear system representation of corporate accounts. A more detailed pro forma system is then used to study and compare existing corporate planning models. Fundamental criteria characterizing these models are found and illustrated with a few well known models. A corporate planning simulation language is then presented.