Introduction of changeover methods
Changeover method is used for changing form the old manual accounting system to the new Accounting Information System (AIS). There are four typical approaches as the changeover method. They are direct changeover, parallel running, pilot operation and phased changeover. Each approach involves different cost and risk factors. First, for direct changeover, the old system is completely replaced by the new system in one move, like in one to two days. Second, for parallel running, the new and the old systems operate together fully for a specified period, both processing current data and enabling cross checking to be made. With the data is input to both systems, the results can be verified whether outputs from the two systems are the same. Third, for pilot operation, part or parts of an organization, like a selected office or department, operate the new system in parallel with the existing system, while the rest of the organization continues to use the old manual system. When the office or department piloting the system satisfies that any problems have been detected, the old system is stopped to use. The new system is then implemented in the remainder of the organization. The last one is the phased changeover. The new accounting information system is implemented in stages. It involves selecting a complete section of the new system for a direct changeover to entire organization. If the organization is satisfied with the operation of this section, another section is switched. Eventually, the entire system would be changed.
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