Abstract
This research will explain the innovations in gathering and communicating data, outside the traditional role of the accounting function, which are required to adequately fulfill the information needs of all levels of management. Data Base Management Systems (DBMS) and their respective administration offer a good basis for collecting and utilizing available data, to aid the decision-making process at all levels of management. At the functional level, managers are concerned with the use of historic data. Using a DBMS, these managers will be able to obtain specific, updated summary information from the database as needed. Data Base Management, as part of an overall management information system, offers vast opportunities for more effective decision-making, installing the system that's best for your type of information, means whether or not you'll he getting appropriate data.