Business management requires, irrespective of the company's size, the implementation of an information system that enables managers to implement a decision-making process leading to the maximisation of efficiency and income, financial and production effectiveness. The integrated information system identifies a system in which each part and each accounting item interacts with all the other system cells. This prevents overlaps and gaps that inevitably lead to the construction of unnecessary and costly superstructures or to create a system that does not cover every information need of the company's internal user.