MANAGEMENTS' ROLE IN DEVELOPMENT OF INFORMATION SYSTEM

Transcription

1 Annals of DAAAM fo 2012 & Poceedings of the 23d Intenational DAAAM Symposium, Volume 23, No.1, ISSN ISBN , CDROM vesion, Ed. B. Katalinic, Published by DAAAM Intenational, Vienna, Austia, EU, 2012 Make Hamony between Technology and Natue, and You Mind will Fly Fee as a Bid Annals & Poceedings of DAAAM Intenational 2012 MANAGEMENTS' ROLE IN DEVELOPMENT OF INFORMATION SYSTEM GLIGORA MARKOVIC, M[aja]; POGARCIC, I[van] & SUMAN, S[abina] Abstact: The business system is an entity of mutually connected economic, technical and social elements that poduces goods o sevices fo maket needs. In the pocess, it uses the pope esouces and beas the isk due to gaining the pofit and othe economic and social goals. The business pocesses, moe o less, influence the inne and extenal envionment since they povide answes to questions, such as, who, what, how, fo whom and with what success accomplish his goals. The inne envionment includes all factos submissive to the company. Extenal envionment cannot be contolled by company and it includes national laws and egulations, offe-demand elationship on the maket, inflation, demogaphic changes, education and technological pogess which combined epesent a geneal o social envionment that should be obseved and eacted to 1. INTRODUCTION The goal of business system is pimaily economic, that is, gaining the pofit and ensuing development and suvival on the maket. To be able to achieve these goals, business system equies extenal peequisites, such as maket needs and availability of needed esouces, in line with inne peequisites, such as: object of business, equied assets, the available pesonnel, business tasks, size and location. Managing the business can be ensued though decision making. If decisions ae to be made meaningful, they shouldn t be made andom. Conscious geneating and pocessing of all infomation and thei analysis due to ealisation of set goals ae the main easons fo planning the investments in new, o upgading and modifying the existing infomation system which is essential fo unning the business. The pupose of the pocessed data is thei easy intepetation and making the complete, qualitative and timely infomation that will suppot making the business decisions impotant to suvival and gowth of the company. The esponsibility of company s management, which makes all impotant decisions based on geneated data, is enomous. It is especially impotant duing the infomation system s development phase, and has even geate significance when making decisions about investment and initiating the pojects of infomation system s development. All this will be consideed in the continuance. 2. MAKING THE BUSINESS DECISIONS Decisions which ae esult of business decision making, influence the geate o smalle popotion of employees, but sometimes even the complete woking collective of an oganisation. It is theefoe extemely impotant to seiously and systematically appoach to decision making. In time of pevailing infomationcommunication technologies, business decisions making couldn t be possible without them. In moden oganisations, management elies on the qualitative and timely infomation. Infomation have become the equal oganisational esouce aside the taditional ones: human esouces, machines, money, mateial and management. Cognitive constaints efe to limitations in human capacities fo saving and pocessing data. Namely, shottem human memoy cannot save all infomation needed to make decisions, since he doesn t pocess them fast enough, and memoy and infomation pocessing ae submissive to mistakes [3]. Management theefoe should have the ight suppot when making decisions. Suppot can take shape of individual modelling techniques o usage of decision suppoting systems. Individual modelling methods usually applied include linea pogamming, solving tanspotation poblems, methods of economic evaluation, such as: method of etun on investment peiod, method of intenal entability ate o net-value method. 2.1 To buy o to develop own IS? Infomation system is a model of the business technology applied in cetain oganisation system [2]. Infomation system isn t used solely fo pepaation of stategic decisions, but it should also povide basics fo making tactical and opeative decisions so that the company, aggegated fom numeous pats and functional units, could act as the business system [7]. Focus on costs minimization and stong contol is an essential facto in secuing the competitiveness and stong position of a company. The company itself invests its esouces and enegy in pepaation and ealisation of pojects of implementing the new, upgaded o modified existing infomation system. Accoding to the concise economic evaluation of the poject, company s management has even a geate esponsibility in making the investment decisions. When making a decision, whethe the business oganisation will develop business system intenally o it will buy the final poduct, it should bea in mind that puchase ceates a long-tem connection between the company and the poduce/povide, so the futue of business oganisation will depend upon success of the chosen poduce. The pocess of choosing the infomation system ends in concluding an ageement between company and poduce/delive/povide of the infomation system. The ageement should pecisely

2 define a poduct that poduce should delive, so the aticles shouldn t be pooly defined o un-detement. Indiect costs of investments made in equipment, pesonnel s education and maintenance, as well the diect costs of oganisation and pesonnel can emege duing the poject as a consequence of insufficiently thoough poblem analysis that causes additional investments. Afte the ageement has been concluded, any newly discoveed need of a company, not coveed by contact, will esult in additional wok and unplanned costs of the poject, since the geatest popotion of business and isks belongs to the company. Decision to develop own IS gives a company possibility to apply lean thinking pinciples in softwae development like pesented in [6]. Building the compehensive IS by the same company also enables the use of vaious infomation quality techniques and tools fo optimized use of final poduct. 2.2 ERP Concept ERP (Entepise Resouce Planning) descibes planning of business esouces. It pimaily connotes to adjustment and usage of final softwae package, and subsequently the pogamme backup pepaed accoding to the specifications of a cetain use. ERP packages ae imagined as adjustable to the needs of the concete oganisation and the existing softwae o infomation system of the same oganisation [8]. Management should, by all means, conside the both possibilities, constuction of own integated infomation system, as well the pocuement of the final poduct with eventual minimal coections, accoding to the use company. The most quoted goal of intoducing ERP system is integation of sevices and functions in business oganisation and satisfying its needs by using the unique infomation system that povides insight in company s business. This is, without a doubt, one of the main goals of management of business oganisations, when the usage of infomation communication technologies is in question [9]. Typical modules of the pesent ERP solutions ae: Custome Relationship Management (CRM) Supply Chain Management (SCM) Pocuement Poduct Lifecycle Management (PLM) Sales and Logistics Business Intelligence (BI) Financial Management Human Resouce Management Poject Management E-Commece. [9] Decision of development and investments in the poject of ERP solutions will be made accoding to some of methods fo evaluation and compaison of ERP systems. Since this is a complex system, its evaluation is also complicated. Thee is no geneally accepted methodology of evaluation. The possible couse of evaluation should include the following elements: analysis of maket and application of ERP systems that should keep tack of foeign and domestic povides of ERP pogamme backup, identification of uses, the list of desiable sub-systems and business functions (ideal would be ERP system), the components of system that will be evaluated, desiable featues that will be used in evaluation of individual component of ERP systems, and the pocedue of evaluation and esults analysis. Within the pesent fames and offe, OpenSouce ERP solution should definitely be egaded. Howeve, the main and sole pupose of ERP is to suppot business in ode to make pofit. Thee ae cetain doubts about possibilities of OpenSouce ERP systems as backup to egula business. Some of the easons OpenSouce systems aen t appopiate to business making ae: Relatively small numbe of uses with only few of them having the capabilities and inteest in active paticipation in futue development. Huge volume of demands put in diffeent industy sectos which makes the system complex since it ties to cove all equied functionalities. In case of intenational oganisations, a system should cove all specificities of business in a cetain county, such as accounting, language and simila, which ae elevant to the envionment in which oganisation acts. Companies which don t have own infomation depatments, have evey ight to demand eliable development, backup and a possibility of education fo usage and application of system, that s missing in the majoity of the initiated ERP pojects. Due to extemely constained maketing capabilities, the OpenSouce ERP systems have usually a low eputation among potential uses. Documentation can be incomplete o outdated. Advantages fo usage of OpenSouce ERP systems in compaison to the commecial ones ae as follows: Independence of development stategy and egulations set by commecial poduce of the OpenSouce ERP systems. Costs of OpenSouce ERP systems have been educed fo the concession pice, so those souces can be ediect to adjustment and development of OpenSouce ERP system. Diect appoach and ight to changing the oiginal code make OpenSouce ERP systems moe adjustable to thei own needs. Developing pocess and the list of pesent mistakes ae visible to the use, so it makes system moe tanspaent. Functionalities developed fo own needs can be divided with othes and intoduced into basic altenative, so the new functionalities emege based upon eal uses needs, and not upon opinion of maketing. Thee is a diect communication with the authos who develop the system. Uses cannot be obligated to, duing the stengthening o uploading the OpenSouce ERP systems, monito the stategy of poduce and tansfe to the new system [10]. Still, ae then OpenSouce ERP systems tuly open and fee, and does the use depend on them as he does in the commecial systems? Namely, cetain poduces of OpenSouce ERP systems offe so-called community vesion and entepise vesion. Usually these two vesions diffeentiate only upon backup sevices that come with cetain OpenSouce

3 ERP system, while the oiginal code is identical in both cases. Thee is a possibility that backup is available only if entepise vesion is in the executive fom, so it doesn t have to be equally modelled as it is in case of community vesion. Such diffeences in vesions can become evident to the use only aftewads, when he aleady uses the system. Theefoe it is necessay to check how much feedom OpenSouce ERP system offes in the pocess of choosing [11]. All these ae factos that evey oganisation and its management should evaluate if they want to apply OpenSouce ERP system based on open code in thei oganisation. 3. ECONOMIC EVALUATION OF INVESTMENTS MADE IN PROJECT AND ITS DEVELOPMENT The geneal concept of evaluation of investments made in a cetain poject efes to the set of activities which goal is to conside thei feasibility and acceptability. Methods of evaluating the infomation system can be divided into economic, stategic, analytical and integated. Stategic methods evaluate un-financial aspects such as competitive advantage and technical impotance; analytical methods analyse the isks in business conducted by compute suppoted techniques, while economic methods use methods of etun on investment peiod, method of the intenal entability ate and method of net pesent value. Efficiency of poject can be obseved on the level of its effects that aen t immanent to the maket, so its evaluation should be divided into the evaluation of maket efficiency of poject the financial flow and evaluation of social-economic efficiency the economic flow of the poject [1]. In evaluation of the financial flow, a pat of accumulation that will be ceated in the poject is analysed since it will emain to the business oganisation, while maket pices eflect value of the invested costs and achieved effects. Economic flow includes the poject effects immanent to all goals of the social-economic development, such as indiect effects in the poject, and diect effects that will emege within cetain peiod of time outside the poject. Evaluation of the investment poject isn t made on the single basis. Changes in that aspect ae the consequence of changes made in pioities in development goals. Investment decisions deeply ely on the economic flow of the poject. 3.1 Method of etun on investment peiod Retun on investment peiod is a method used fo continuous monitoing of time and speed of etuning the invested assets o time equied fo investment to etun the invested money. It is defined as the sum of positive values of annual net incomes so to educe sum of negative net incomes of poject to zeo, o to efund the investment made in the poject. Net incomes epesent diffeence between total incomes (poject eanings, basic and active poject funds) and poject expenditues (investments in basic and active asset, mateial costs, goss payments, gain taxes). If net incomes in cetain poject yea ae positive, then the poject asset has inceased fo the same yea. Poject asset has deceased when they ae negative, and unchanged when they ae equal to zeo. Evaluation citeion in this method is the longest planned etun on investment peiod, which is being compaed to the poject etun peiod, so thee ae thee possible situations: 1. peiod of etun < planned peiod of etun: poject is acceptable 2. peiod of etun = planned peiod of etun: poject is patially acceptable 3. peiod of etun > planned peiod of etun: poject is unacceptable If etun on investment peiod is less o equal to the acceptable peiod of etun, then the poject is acceptable since the invested capital is being etuned in peiod shote than the planned. The length of planned etun on investment peiod fo poject depends on numeous featues of the business and development pocess. When defining planned etun on investment peiod, it should be consideed that this peiod isn t longe than the planned duation of the poject. It can be shote when technological pogess is faste, since the equipment in this case becomes out of date elatively fast and it should be eplaced moe often. Basic advantage of this method is that it puts emphasis on the fast etun on investment so that it contibutes to the highe liquidity of the poject. The main disadvantage of this method is the excessive emphasis on the liquidity since it doesn t have to become the only goal of development stategy. If it is the only goal, then it neglects poject effects that emege afte the etun on investment peiod (except when etun on investment peiod is the same as the pojects duation). This method doesn t include capital costs since none costs of loan and own funds and discount techniques aen t included neithe in the economic flow expenditues neithe in budget of etun on investment peiod. By consideing advantages and disadvantages of this method it can be concluded that it should be used fo shot-peiod pojects in situation when incomes and expenditues in the economic flow fo stating yeas ae highe than ones emeged late. It should also be used in situation when development pocess gives high impotance to the faste etun on investments. Since this method doesn t analyse time dimension of money, it should be used in combination with othe methods. 3.2 Net pesent value method Net pesent value indicates how much the poject that is investment, influences the financial image of the company. Net pesent value is the sum of values indicating the annual net incomes educed to thei value in the stating yea of poject s lifecycle, o in the yea 0. Financial analysis calculates pesent value of incomes and outflows of the poject s money. Between two pojects, the one that has geate net pesent value is chosen. Net pesent value is detemined accoding to the following expession:

4 Whee: NPV t e NPn p 100 n0 n (1 ) NPV = Net pesent value of the poject NP e = Net incomes in the economic flow of the poject p = Individual discount ate of the company n = Yea in the poject s lifecycle, with n=0,, t o: net _ income NPV net _ income 0 1 net _ income 2 net _ income n... 2 n p 1 Whee: 100 Discount ate should be estimated at the same level as the eal inteest ate appoved on loans issued fo financing the investments. If the poject is financed by only one loan, then its inteest ate is set as discount ate. If the poject doesn t use loans, discount ate should be estimated accoding to the eal inteest ate which banks apply to investment loans [5]. 1 (1) (3) (2) Citeion fo evaluation used by this method efes to the net pesent value that can emege in thee vesions: NSV > 0: poject is acceptable NSV = 0: poject is patially acceptable NSV < 0: poject is inacceptable Poject is acceptable if its net pesent value is positive o equal to zeo, while it is inacceptable if its NPV is negative. This method has impotant positive featues since it consides the whole poject s lifecycle so it evaluates time pefeences. The main disadvantage of this method is that it measues only the absolute effect the poject has on the assets, not implying the size of investments needed to ensue net value, so discount values of the investments should be calculated. Relative net pesent value which as elative indicato connects the net pesent value of the poject and investment equied fo its ealisation should be estimated accoding to: Poject _ NPV RNPV Investments _ pesent _ value RNPV connotes elative net pesent value of the poject, indicating its investment s unit pesent value. The poject is moe acceptable when its elative net pesent value is highe. Method of net pesent value should be applied, with egad to its advantages and disadvantages, always duing the evaluation pocess, especially in case of long-tem pojects. Howeve, if the financing includes seveal loans with diffeent inteest ates, then discount poject ate should be calculated as weighted aithmetic mean of all inteest ates accoding to the following equation: (4) With: p M m1 M K m1 m m K k m (5) p = Discount ate K = Loan value k = Real inteest ate m = Loan in the financial stuctue, with m=1,, M Discount ate can be even highe than the eal inteest ate appoved fo investment loans, which inceases the pessue on the investments efficiency. Evaluation of seveal pojects should always apply the equal discount ate fo all pojects, so to ensue the pecise compaison of the esults. 3.3 Method of the intenal entability ate Method of the intenal entability ate (IRR) measues the efficiency of poject. It is defined as discount ate that levels the net pesent value of poject to zeo. Payable investment is the one by which the poject s value is highe than the capital value, o whee the net pesent value accoding to entability ate amounts zeo o a positive value. Between possible pojects, the one with highe entanbility ate will be chosen. with: Intenal entability ate is calculated as follows: 0 t e NPn p 100 n0 n (1 ) e NP n = Net incomes in the poject s economic flow p = Intenal entability ate n = Yea in the poject s lifecycle, with n=0,,t Intenal entability ate can be calculated though iteative pocedue as well. Iteative calculation uses diffeent discount ates so to define the ate that bings net pesent value of poject to zeo. This method enables infomation about value of annual ate by which the poject will decline accumulation defined as net income in the economic flow. Intenal inteest ate should always be consideed as maximally acceptable inteest ate fo loans, egadless to usage of own capital in financing o using the loan. The financial obligations should also be epaid duing the complete poject s lifecycle. Intenal entability ate povides infomation of the aveage annual accumulation ate, but it doesn t specify the size of gain the poject will ealize duing its lifecycle. Theefoe, when evaluating the poject, intenal entability ate should be combined with the net pesent value method, especially when it is difficult to detemine the pecise discount ate fo educing the figues on thei net value [4]. 4. SENSITIVITY ANALYSIS The poject investment elates to the futue that isn t completely pedictable, so planning the investments and (6)

5 making thei economic evaluation should minimize mistakes in anticipations. Management which should make such a decision has a geat esponsibility. Thee ae numeous causes of uncetainties in planning that could pactically be divided into two basic goups. The fist goup is made of inne causes, among which the most impotant could be: capability of oganisation and management, the chosen technology and location, poductivity of wok, capability of adjustment and alike. The second goup is made of extenal uncetainties, placed in the investment poject s envionment, to which management cannot influence. These include changes in maket s demand and offe, measues of economic policy, technological pogess, economic tends etc. [1]. Though in eality inne and extenal causes of uncetainties act simultaneously, the level of that uncetainty can be educed by timely and efficient planning, though it can neve be completely eliminated. Sensitivity analysis includes infomation deived fom the complete poject s lifecycle, and it aims at evaluating the acceptability of poject when the values of cucial indicatos of poject s success ae diffeent than those planned in a pio analysis. The numbe of uncetainty factos vaies fom one poject to anothe, with the most usual: volume of the maket shae, sell pice of output, buying pice of input, wok and time noms, level of the capacity usage, length of poject s cycle, the amount of investments, inteest ates on loans, discount ate, inflation ate, excess of the planned deadlines in poject s ealisation. The pocess of sensitivity analysis can be divided into the following phases: defining the citical elements of the poject; defining the intevals of possible values of citical elements in the futue; defining the pobable values of the citical elements defining the poject accoding to application of pobable values of the citical elements Specifying the minimal, pobable and maximal values of citical elements should be made afte the ceation of the economic flow of the investment poject. 5. BEFORE THE CONCLUSION This pape applies the economic method fo evaluation of management s ole in development of infomation system. Still, othe moments and factos which influence the applicative solutions as suppot to the IT system should be mentioned as well. They become cucial when business system chooses solutions of ERP type, o when compactness of infomation system deseves a special attention. Choice of qualitative ERP solution isn t simple, especially fom the aspect of business system management. Thee ae seveal easons that should be consideed in ode to achieve economic effects in the acceptable way. Howeve, if the aim is to extact specific factos and paamete, then time becomes a significant vaiable. Time is impotant out of seveal easons. It is equied to make a decision, to ecognize the solution, to analyse the satisfaction of othe clients who have aleady bought such solution and finally, cetain amount of time will be equied to intoduce and stabilize ERP solutions. Management can addess seveal souces when tying to find a ecommendation of pope choice of ERP solution. Within such cicumstances usually consultant agencies ae hied, which sevices must be settled, so they have to be caefully chosen. Management doesn t have to be acquainted with the pofessional infomation science tems, but it should be cetain of the chosen ERP solution. IT employees, who ae involved in the intoduction of ERP solutions fo a longe peiod of time, can contibute with thei advices to making a final decision in the pocess of choosing the ERP solution, in sense of its volume, quality and mode of application. Though usually not systematic o officially published, the Intenet offes checked qualitative advices and instuctions such as: who, when, how and what to conside when intoducing the ERP solutions. Fo instance, the authos [12] offe advices in fom of the Six Best Pactices fo Selecting ERP Softwae. In the pocess, they have gouped basic instuctions though six main categoies: Know you equiements. Make sue vendo competencies match you equiements. Check vendos taining and suppot esouces. Teat you ERP poject as a change-management poject. Enlist the aid of consultants. Don t skimp when allocating esouces. [12] Repesents a shot sequence of advices which ae not obliged, but still epesent a summay of expeiences of seven expets who have analysed the ERP solutions. The sequence itself indicated the economic, that is, financial seveity of some advices. A simila, though some boade list of advices and ecommendations, has been given in [13]. The authos of this pape similaly goup advices and ecommendations that should be followed, if significant poblems in ERP intoduction ae to be avoided. Thei advices ae summaized in ten points that ae consideed impotant. These ae: Focus on the ERP solutions that taget you company s equiements. Include a Softwae-as-a-Sevice solution in you assessments. Weigh each potential ERP vendo s stengths and weaknesses. Plan fo the futue. Assess you existing netwok. Conside each vendo s othe business application offeings. Calculate the tue total cost of owneship (TCO) of each ERP offeing. Insist on a thoough demonstation of the ERP solution. Conside an ERP consultant. Buy only the modules you need

6 If the lists quoted in these two papes ae compaed, it becomes clea that among ecommendation a detailed aste can be developed. Numeous simila advices can be bowsed in the Intenet. By consideing the expeience and competence of pesons who will be engaged as advisos o consultants, the management can accept o efuse the advices as the ones peviously mentioned. Natually, a cetain attention should be given to the measue in which a business system is specific to its basic function o how specific ae needs deived fom specific function in the pesent moment, o how specific they ll become in the futue development. Finally, one extemely impotant fact should always bea in mind, and that would be the necessity of ecognizing the ERP as paadigm that isn t immune to changes within field of ICT and techniques. ERP as paadigm is a way of appoaching the oganisation and managing the business suppoted by compute applications. This way the applied solution will become stictly connected to development of hadwae and softwae, pojecting and pogamming the compute applications. Each of these facts has a financial stength that can significantly vay, depending on the inteelations between specified factos. Theefoe, the fouth advice fom the second list: Plan fo the futue [13] actually implies that when buying ERP solution a client actually buys a standadised poduct which accoding to numbe and design has to satisfy pêt-apote conditions and the ones that will emege in the futue. Which economic method will be used in evaluation and choice of ERP solutions doesn t solely depend upon management and its competence. The ightful decision also equies knowledge of the business system and its specific needs. 6. CONCLUSION The moe qualitative infomation is, the easie should be making the qualitative decision and undetaking the ight action. Decision of developing the own business IS has a geat potential of poducing a tailo made, flexible solutions and qualitative infomations. Economic gains of infomation backup to business decisions ae eflected in cutting down all sots of costs and waste. Othe not so tangible aspect is the benefit of peventive actions that manages take using adequate infomations. Access to infomation and the possibility of quick pepaations of new altenatives fo analysis ae advantage of using the moden technologies and thei influence on the complete business system. In line with the appoach to evaluation and decision making, company s management should develop a vision of using the potentials of infomation technology which settles the costs and success of implementation. This is especially impotant fom the aspect of hidden costs which can t be assessed in advance such as: cost of uses education that includes adjusting the employees on the new wok mode, integation and testing which depend on a need fo connecting the newly implemented and aleady existing solutions and indeteminate long need fo the consultants. Convesion of data is also commonly undeestimated cost as it is data analysis when data of new business system should be combined with data of the extenal systems o esouces. Unexpected decline of efficiency emeges when pesonnel aen t capable of executing the woking tasks with help of implemented pogamme backup. Investment in infomatization of business pocesses, no matte how high still do not guaantee business effects. Focus on the business costs minimization and thei tight contol is pevailing facto of competitiveness and company s stength since the highest cost emeges when bought infomation system isn t implemented o used due to unsatisfied uses, which definitely pesents a failed investment. 7. REFERENCES [1] Bendeković, J. (1996). Planianje investicijskih pojekata, Ekonomski institut Zageb, Zageb [2] Bumec, J. (2004). Sinopsis pedavanja kolegija Infomacijsko i pogamsko inženjestvo na Poslijediplomskom studiju Infomacijske znanosti, Vaaždin [3] Čeić, V., Vaga, M., Biolla, H.(1998) Poslovno ačunastvo, Znak, Zageb [4] Daven, M.J.,Kauffman,R.J.(2000). Discoveing Potential and Realizing value fom IT investments, Jounal of Managament Infomation System, Vol. 16, No.4, p [5] Pogačić, I. (2006). Sinopsis pedavanja kolegija Ekonomika infomacijskih sustava, Veleučilište u Rijeci, Rijeka [6] Poppendieck, M., Poppendieck,T. (2007). Implementing Lean Softwae Develop-ment: fom Concept to Cash. Addison-Wesley Pofessional, ISBN [7] Šehanović, J., Hutinski, Ž., Žugaj, M. (2002). Infomatika za ekonomiste, Fakultet ekonomije i tuizma "D. Mijo Miković", Pula [8] (Accessed: ) [9] D=467 (Accessed: ) [10] Stoj, G., "Po und conta Open-Souce-ERP", Computewoche, 2005, _esouce_planning/554984/ (Accessed: ) [11] Walke-Mogan, Dj., "The Open Souce Entepise Tap", The HOpen souce, 2009, Souce-Entepise-Tap-/featues/ (Accessed : ) [12] best-pactices-fo-selecting-ep-softwae-23696/(accessed : ) [13] 07/10-golden-ules-fo-choosing-an-ep-system.html(Accessed : )