Introduction: The development of new information and communication technologies have forced companies and organizations to take rapid decisions but at the same time accurate to be supported on the market and to obtain competitive advantages, in order to achieve this objective they are interested in implementing information systems that allow them to make effective use of this resource.
Objectives: The present work intends to present a theoretical approach regarding the Information Systems, to define IS typologies that arise basically from the appropriate needs of the sector and from the adaptation to the fundamental processes developed according to the appropriate particularities of each organization, As well as to propose necessary stages in the IS design and to emphasize in the elements exposed by Decree No. 281 of the Council of Ministers, of August 2007, particularly, the stipulated in its Chapter XVII, which deals with the Informative System.
Methodology: Descriptive study supported on the documentary analysis and the practical experience.
Results: Description and analysis of different stages of the information systems design, all this from the practical experience.
Conclusions: Information systems are a tool that facilitates decision making. In Cuba the Decree No. 281/2007 on the implementation and consolidation of the Enterprise Management and Management System demands to companies to develop information systems that are basic tools of business management through which the information can be stored, retrieved, processed and distributed