This paper discusses situations in which batch processing would be preferred over real-time processing. Batch processing, over the past two decades, has been engrained within the world of construction accounting. Although they are presented in various forms, most of them include the methodologies and procedures that dominate the lives of accountants and bookkeepers. It should be clear that accounting information system in the broader perspective requires covering information and accounting systems both in the context of their intersection and their varying domains (Turner, 2013). Most companies find batch processing more efficient as compared to real time processing especially in situations where high data volumes require processing. However, despite the benefits that come with embracing batch processing, companies, also, require embracing real time processing of accounting information. This application equips an organization with the capacity to take quick action especially during times when it is significant to act within a short span of time such as minutes or seconds.
However, there are various situations that encourage companies to embrace batch processing more than real time processing. The first situation is where the company acknowledges that entering data in partial steps is faster because real time processing results into a number of deferred steps. In such a situation, these steps require being handled later where the efforts of batch management are considered as additional processing. According to Diwekar (2014), batch processing enables the user to regain attention of the system regularly and after several intervals of short delays thereby making the whole process of entering data appear faster. Besides, companies would prefer batch processing in a situation where there is need to increase control and enable the administrator or user to make modifications or include more information in the entries that have already been batched ahead of their final stage of processing. In this case, the user only requires concentrating on handling the immediate situation since clarity and accuracy do not become the main issues of concern.
Batch processing is, also, preferred in a situation where the programmer requires preventing tailbacks, which could prevent or lead to slow processing of data entries (Diwekar, 2014). In other words, batch processing offers an opportunity for the programmer to select processes that should be executed immediately and those that should be deferred. In most cases, companies find prevention of bottlenecks as the most significant reason for embracing batch processing. Given that the process requires division into user entry stage, an update process that is carefully controlled relieves the system of several limitations that relate to speed. Diwekar (2014) further asserts that batch processing is preferable in a situation where there is need to prevent duplicate entries and at the same time reduce the amount of time taken during processing. It is usually a data intensive assignment that demands various entries to be reviewed. It is also preferable in situations where the company does not find real time data to be mission critical. In this situation, batch processing provides the required convenience with a concrete audit trail because the data is kept on-board on a device offline (Diwekar, 2014).
In conclusion, batch processing requires collection of transactions over time and organizing them into batches so that they can be processed together. It is a vital technique in circumstances where processing data upon reception is not economical. Some examples of its applications include processing examination records and a payroll system. Real time processing, on the other hand, is applicable is circumstances, which demand immediate data processing. A few examples of this application include military systems, and booking a hotel room.
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