Graphing tools in the AIS are an efficient and effective way to depict
processes with a target goal. The graphs can be broken down into sub
processes for in depth analysis and to evaluate if alternative
processes could be useful. This tool is a valuable approach for
managers to assess data and set different informations into relation
with each other. For example graphing tools can be used to depict the
sales, customer accounts and customers with over due collectibles.
This can visualize the relation between sales and open collectibles but
also how long each of these customers have been over due. With the
help of this visualization managers could establish a percentage of
allowance for uncollectible accounts (Romney et. al, 2020).
References:
Romney, M. B., Steinbart, P. J., Summers, S. L., & Wood, D. A. (2020).
Accounting Information Systems (15th ed.). Pearson Education (US).
