Development of a Management Information System


  • Alice M. Lange
  • Deloris M. Mescher


Management Information System, accounting system, program budget, communication barriers, Parks and Recreation Department, data processing, cost accounting, technology transfer, computerized general ledger system.


A Management Information System (MIS) for the City of Pittsburgh Department of Parks and Recreation was successfully developed and implemented in a cooperative effort between department staff and members of the city's data processing bureau. The need for the system resulted from the demand for accurate and readily available information about costs and expenditures in order to control the operations of the Department and to justify budget requests. It was necessary to overcome communication barriers between technical and non-technical staff to define the existing manual accounting system adequately and to plan for management information needs for the Department. It is based on a line-item budget, and uses program and facility codes to produce budgets by program area and cost center. The MIS was designed to be a prototypical accounting system for all other city departments and is currently being used by four other city departments.





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