This thesis presents some approaches to the development of master plans for management information systems. The combining top-down and bottom-up approach proved to be highly effective in carrying out a master plan. The detail procedure used at each stage is dealt with in detail. The portfolio approach is introduced todetermine the scope of the plan. A top-down analysis is employed to define functional areas, processes, activities and entities,A bottom-up grouping, including entity analysis and clustering, entity-activity analysis as well as U-C data beas planning is treated of at full length for system structure.