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Instability and increasingly rapid change are both features of the contemporary business environment. They are a reality with which all members of the business community, irrespective of size or area of activity, must come to terms if they are to survive and prosper. The requirement, therefore, is for flexible systems which will enable managers to formulate better plans and which will reduce company response times so that problems can be anticipated and opportunities seized. Consequently managements' paramount requirement is for systems which can produce timely and comprehensive management information — a resource which tends to be in short supply in many smaller organisations.

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