Imagine trying to operate a business without knowing who your customers are, what products you are selling, who is
working for you, who owes you money, and to whom you owe money. All businesses have to keep this type of data
and much more; just as importantly, they must have those data available to decision makers when necessary. It can
be argued that the ultimate purpose of all business information systems is to help businesses use information as an
organizational resource. At the heart of all of these systems are the collection, storage, aggregation, manipulation, dissemination,
and management of data.