|Descripción||This handbook was written to help microfinance institutions improve or replace their management information systems. It starts with an introduction to information issues, explaining why information is important and comparing manual and computerised systems. |
The second chapter concentrates on accounting systems. It compares cash with accrual systems, provides a chart of accounts and introduces financial statements.
Chapters 3 and 4 deal with issues relating to report design and tracking performance through indicators. Different types of reports to meet the needs of clients, field staff, managers, boards, donors, shareholders and regulators are reviewed and the following indicators are explained: portfolio quality, profitability, financial solvency, growth, outreach and productivity.
The final chapter outlines a stepwise approach to developing and implementing a management information system from conceptualisation to system maintenance and audits.
The annexes contain an introduction to MIS software and technology and a wide range sample report forms, e.g., savings, loan activity, portfolio quality, income statement, balance sheet, cash flow and summary reports.
The text contains some boxed case studies, e.g., the experience of BRAC with integrating manual and computerised systems and how SHARE manage performance through reporting and information systems.