Classification of Systems
Systems have been classified in different ways. Widespread classifications for systems are:
a) Physical or Abstract
b) Open or Closed
c) Man-made Information Systems
a) Physical Systems: Physical systems are tangible or the material entities. In the case of a library, the physical parts are the books, shelves, desks, chairs, etc. They can be visible and countable.
b) Abstract Systems: Abstract systems are conceptual on non-physical entities. They may be formulas of relationships among sets of variables or models- the abstract conceptualization of physical situations. For example a model is a representation of a real or planned system. The utilization of models makes it simpler for the analyst to visualize relationships in the system under study.
c) Open Systems: An open system is one which has several interfaces with its environment. It allows interface across its boundary. It receives inputs and delivers outputs to the outside. The library system falls into this category, since it must adapt to the changing demands of the user.
d) Closed Systems: A closed system is one that is isolated from environmental influences. In actual, a closed system is uncommon. In system analysis, organizations, applications, and computers are invariably open, dynamic systems influenced by their environment. The concept of closed system is more relevant to scientific systems than to social systems.
e) Man-made Information Systems: An information system is the foundation for interface between the user and the analyst. It provides instructions, commands and feedback. It determines the nature of relationships among decision makers. In fact, information system may be viewed as a decision centre for personnel at all levels. A business has several information systems; each designed for an objective and works to accommodate communications, data flow, control, decision making, and effectiveness. Computer based information system include the Management Information System (MIS) and Decision Support System (DSS).
Treatment of Elements of Cost - Specific transactions relating to material are kept in the financial accounts also.
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