Abstract
The study aims to design and build advanced systems to control the huge amount of information necessary to manage the economic unit and to ensure good and accurate information reaches all administrative levels appropriately and at the appropriate time to use it in making good decisions, To achieve this goal, the analytical descriptive approach was used through the use of the investigation form to present the opinion of the research sample, and the results of the research have shown that the application of accounting information systems leads to an increase in the ability of the economic unit to adapt to the advanced business environment, It also shows the importance of studying just in time and focusing on it constitutes a fundamental percentage in reducing costs. It leads to important savings in addition to non-financial effects to improve the reputation of economic unity. To achieve this goal, a questionnaire was designed as a tool to collect data, Some of the statistical methods (arithmetic, standard deviation) have been relied upon, as (10) questions are made up of four axes, and the answers were designed for each five -year -old (Likert) paragraph. The study reached the budget for the value of accounting information with the cost of its preparation and distribution. It is necessary to study how to get balance of the value of accounting information with the cost of its preparation and distribution