CHAPTER II
REVIEW OF RELATED LITERATURE AND STUDIES
Every piece of ongoing research needs to be connected with the work already done to attain an overall relevance
and purposes. The review of literature thus becomes a link between the research proposed and the studies already done.
I. REVIEW OF RELATED LITERATURE
A. Foreign Literature
Janes (2011) stated that computers are extremely reliable device and very powerful calculators with some great
accessories applications like word processing problem for all of business activities, regardless of size, computers have
three advantages over other type of office equipment that process information because computer are faster, more accurate
more economical.
Inventory management systems were created to help dealerships implement, maintain, and fine-tune their inventory
plans. Dealers who use inventory management systems realize quicker vehicle turns and a higher ROI than dealers that
don’t. Choosing the right system can make a significant contribution to your inventory management efforts. This strategy
helps a lot to come up with a successful outcome. (Zierden, 2009).
Differences Between Manual & Computerized Accounting Systems According to Shanker (2013), the main difference
between manual and computerized systems is speed. The processed data through accounting software can create reports much
faster than manual systems. A calculation through automation minimizes errors and increases efficiency. The inputted data
can easily be summarized in just a few clicks. While the manual computing with paper and pencil is much cheaper than a
computerized system, which requires a machine and software. Other expenses associated with computerization include
training and program maintenance.