Organization and information support of the analysis

Question 1. Organizational forms and subjects of economic analysis

Organizational forms of economic analysis at the enterprise are determined by its size, industry affiliation, organizational and legal form.

On large industrial enterprises activities of all economic services headed by the chief economist - deputy director for economic issues.

He organizes all economic work at the enterprise, including economic analysis. In his subordination are various economic services and departments (laboratory of economics and organization of production, planning and economic department, department of labor and wages, financial, etc.). A department or group of economic analysis can be allocated to a separate structural unit.

At medium and small enterprises, the analytical work is headed by the head of the planning department or the chief accountant.

Economic analysis is the responsibility of not only employees of economic services, but also technical departments(chief mechanic, power engineer, technologist, etc.). Shop services, heads of brigades, sections, etc. are also involved in it. Only by the joint efforts of economists, technicians, technologists, managers of various production services, who have versatile knowledge on the issue under study, it is possible to comprehensively investigate the problem posed and find the best option for solving it. At the same time, however, one should remember the conclusion made by specialists in functional cost analysis: when cost reduction becomes a universal affair, it becomes nobody's business.

The distribution of the main directions of economic analysis on (enterprise can be represented as follows:

The planning and economic department or the department of economic analysis draws up a plan of organizational and technical measures and monitors its implementation, methodological support for the analysis, organizes and summarizes the results of the analysis of the activities of all departments of the enterprise, develops measures based on the results of the analysis;

· Accounting analyzes the implementation of cost estimates for production, the cost of production, the implementation of the plan for profit and its use, financial condition, solvency of the enterprise, etc.;

· Department of labor and wages analyzes the level of organization of labor, the provision of the enterprise with labor resources by profession and qualification, the level of labor productivity, the use of the working time fund and the wage fund;

The production department analyzes the implementation of the production plan in terms of volume and assortment, the rhythm of work, product quality, the introduction of new equipment and technologies, spending material resources, duration technological cycle, general technical and organizational level of production;

· the Department of the Chief Mechanic and Power Engineer studies the state of operation of machinery and equipment, the implementation of schedules for the repair and modernization of equipment, the quality and cost of repairs, the use of equipment and production facilities, the rationality of energy consumption;

· Department technical control analyzes the quality of raw materials and finished products, scrap and losses from scrap, customer complaints,

Measures to reduce waste, improve product quality,

· observance of technological discipline, etc.;

The supply department controls the timeliness and quality of the logistics of production, the implementation of the supply plan in terms of volume, range, timing, quality, condition and safety of warehouse stocks, compliance with the norms for the release of materials, transportation and procurement costs, etc.;

· the sales department examines the fulfillment of contractual obligations and plans for the supply of products to consumers in terms of volume, quality, timing, range, stock status and safety of finished products.

This collaborative analysis allows for a systematic approach and other principles to more fully identify and exploit existing reserves.

When starting to analyze financial and economic activities, it is recommended first of all to determine specific goals performing each of the procedures. The goals are determined by analysts, taking into account the interests of users of information that will be obtained from the results of the analysis. All analysts and users can be conditionally divided into two groups (Table 1.4) - external and internal. Their interests are different and often contradictory. The main principle, according to which certain categories of analysts and users are assigned to one or another group, is access to the information flows of the enterprise.

Internal users, conducting analysis or controlling its implementation, can (to the extent of their competence, of course) receive any information related to the current activities and prospects of the enterprise. External users have to be content only with information from official sources(primarily from financial statements) and build their conclusions on the information that internal users found it possible to publish.

The first among the internal users of analytical information should be called the management of the economic entity. For them, analysis is a necessary basis for making managerial decisions. Owners of controlling stakes of property rights in enterprises (shares, shares, stakes, etc., depending on the form of ownership) can also be attributed to internal users. In small enterprises, the owners themselves often carry out operational management, thus being not only owners, but also managers of their enterprises. In large joint-stock companies, the owners of large stakes control the composition of the board of directors and, therefore, through the managers, they can also have access to the maximum amount of information regarding the current situation and prospects of the enterprise.

All external analysts and users of the information obtained as a result of the analysis pursue very different goals. Thus, lenders (banks and financial institutions) and counterparties (suppliers, buyers, contractors, partners in joint activities), when analyzing the financial and economic activities of an economic entity, they first of all want to know whether it is possible to deal with it, what is its position in the market and prospects for further activities, and whether it is threatened with bankruptcy. State regulatory authorities (tax, customs, statistical) analyze the financial and economic activities of enterprises to verify their compliance with the requirements of the law in areas within their competence.

Mergers and acquisitions specialists mainly analyze the prospects of enterprises from the point of view of the possibility and expediency of reorganizing them, i.e. pursue their own interests, sometimes (in the case of hostile takeovers) opposed to the interests of the owners, management and staff of the company being taken over. Full access to important information M&A specialists only have friendly takeovers, but in any case, this group of analysts examines the prospects of the enterprise very carefully.

Small owners of enterprises (owners of small packages of rights) can also be classified as external users. According to the Russian Law on Joint Stock Companies, a shareholder has the right to receive information about the activities of the company, but in reality it is only about access to official financial statements, which they can analyze themselves in order to get some idea of ​​​​the state of affairs in the enterprise. Therefore, from the point of view of the availability of information flows, small shareholders are considered external. The situation is similar for potential investors, even for those who intend to acquire a large block of rights. Not being shareholders yet, they usually do not have access to information other than official financial statements.

In separate categories, both among external and internal users and analysts, one can single out those who use the techniques and methods of analysis in the course of their professional activity, to perform other than analytical purposes: these are accountants and auditors - external and internal. The performance of some analytical procedures is part of their daily professional duties.

Enterprises provide financial statements to the following users:

Owners (participants, founders) in accordance with the constituent documents;

State tax office(in accordance with the legal address of the enterprise);

State statistical bodies for generalization and public use by external users of information;

Other state bodies, which are entrusted with the verification of certain aspects of the enterprise's activities and the receipt of relevant reports. These include, for example, financial bodies that finance the expenses of the enterprise through appropriations from the budget or budget loans;

The State Property Committee, ministries, departments are provided with reports by enterprises that are in state or municipal ownership in whole or in part, as well as privatized enterprises (including leased ones), created on the basis of state-owned enterprises or their structural divisions, before the expiration of the redemption period. The annual financial statements of the enterprise shall be submitted no later than April 1 of the year following the reporting year.

Definition of quality financial condition, the study of the reasons for its improvement or deterioration over the period, the preparation of recommendations to improve the financial stability and solvency of the enterprise are the main points of the analysis of the financial condition. The detailing of the procedural side of the methodology of financial analysis depends on the goals set, as well as various factors of information, time, methodological and technical support. The effectiveness of financial analysis directly depends on the completeness and quality of the information used. Currently, in some publications on financial analysis, there is a simplified approach to the information support of financial analysis, focusing on the use of exclusively accounting (financial) statements or, in a somewhat broader sense, on accounting data.

Analysis of the financial condition of the enterprise is an integral part of the overall financial analysis. The financial results of the enterprise are characterized by the amount of profit received and the level of profitability. Profit is the real part of the net income created by surplus labor. Only after the sale of the product (works, services) net income takes the form of profit. The amount of profit is determined as the difference between the proceeds from the economic activities of the enterprise (after paying value added tax, excise tax and other deductions from the proceeds to the budget and off-budget funds) and the sum of all costs for this activity.

Indicators of financial results (profit) characterize the absolute efficiency of the management of the enterprise in all areas of its activity: production, marketing, supply, financial and investment. They form the basis for the economic development of the enterprise and the strengthening of its financial relations with all participants in the commercial business. Making a profit is the main goal of any business entity.

On the one hand, profit is an indicator of the efficiency of the enterprise, since it depends mainly on the quality of the enterprise, increases the economic interest of its employees in the most efficient use of resources, since profit is the main source of production and social development of the enterprise. On the other hand, it serves as the most important source of formation state budget. Thus, both the enterprise and the state are interested in the growth of profit amounts.

Economic analysis occupies an intermediate place between the collection of information and the adoption of managerial decisions, therefore its complexity, depth and effectiveness largely depend on the volume and quality of the information used. Economic analysis not only acts as a consumer of information, but also creates it for its own needs and for making managerial decisions. Information is usually understood as ordered information about the processes and phenomena of the external world, the totality of any knowledge, data.

The value of economic information can be considered in three aspects: consumer - its usefulness for management, economic - its cost and aesthetic - its perception by a person. The value of information is usually determined by the economic effect of the functioning of the control object, caused by its use value. The main requirement for information is its usefulness in decision-making. To ensure this requirement, information must be understandable, relevant, reliable, and also consistent with the idea of ​​harmonization and standardization.

An important place in the organization of economic analysis at the enterprise is occupied by its information support. The analysis uses not only economic data, but also technical, technological and other information. All sources of data for analysis are divided into normative-planned, accounting and extra-accounting.

Regulatory planning sources include all types of plans that are developed at the enterprise, as well as regulatory materials, estimates, etc. Accounting information sources are all data that contain accounting, statistical and operational accounting documents, as well as all types of reporting, primary accounting documentation. Extra-accounting sources of information are documents regulating economic activity, as well as data characterizing the change external environment the functioning of the enterprise. These include:

official documents that the enterprise is obliged to use in its activities: laws of the state, orders of the president, government decrees, acts of audits and inspections, orders and orders of managers, etc .;

· economic and legal documents: contracts, agreements, decisions of judicial bodies;

· scientific and technical information;

· technical and technological documentation;

data on the main competitors, information on suppliers and buyers;

data on the state of the market of material resources (volumes of markets, the level and dynamics of prices for certain types resources).

Thus, the information base for financial analysis is the entire Information system companies that include:

a package of statistical reporting;

a package of financial statements;

internal documents of the enterprise;

accounting registers;

primary accounting documents;

· founding documents;

Planning documentation

· explanatory note to the annual accounting report.

Currently, the organization's financial (accounting) statements are formed taking into account modern standards, since accounting is a tool for collecting, processing and transmitting information about the activities of an economic entity so that interested parties can better invest the funds at their disposal.

As information support for economic analysis can be used financial statements organizations: balance sheet, income statement, statement of changes in equity, statement of cash flows.

The main requirement for the information presented in the reporting is that it be useful to users, i.e. so that this information can be used to make informed business decisions. To be useful, information must meet the following criteria:

Relevance means that the information is relevant and influences the user's decision. Information is also considered relevant if it provides the possibility of prospective and retrospective analysis;

Reliability of information is determined by its veracity, the predominance of economic content over the legal form, the possibility of verification and documentary validity;

information is considered true if it does not contain errors and biased assessments, and also does not falsify the events of economic life;

Neutrality implies that financial statements do not focus on meeting the interests of one group of users of general reporting to the detriment of another;

understandability means that users can understand the content of the reporting without professional special training;

Comparability requires that data on the activities of the enterprise be comparable with similar information on the activities of other firms.

The analysis of financial indicators should be carried out according to such sources: “Report on financial results and their use”, “Balance sheet of the enterprise”, as well as according to accounting data, working materials of the financial department (service) and the legal adviser of the enterprise. To conduct a comparative analysis, it is recommended to use versatile information from other enterprises with similar activities that characterizes them. financial indicators.

The financial result of the enterprise is expressed in the change in the value of its equity during the reporting period. The ability of an enterprise to ensure the steady growth of its own capital can be assessed by a system of indicators of financial results. Summarized the most important indicators of the financial performance of the enterprise are presented in the form No. 2 of the annual and quarterly financial statements.

These include: profit (loss) from sales; profit (loss) from financial and economic activities; profit Loss) reporting period; retained earnings (loss) of the reporting period.

Directly according to the data of form No. 2, the following indicators of financial results can also be calculated; profit (loss) from financial and other operations; profit remaining at the disposal of the organization after paying income tax and other obligatory payments (net profit); gross income from the sale of goods, products, works, services. Form No. 2 also provides comparable data for the same period last year for all the listed indicators.

The financial results of an enterprise are expressed in the ability of a certain enterprise to increase its economic potential.

The analysis of economic activity is an important element in the production management system, an effective means of identifying on-farm reserves, the basis for the development of scientifically based forecast plans and management decisions and monitoring their implementation in order to increase the efficiency of the enterprise.

AT modern conditions the independence of enterprises in making and implementing managerial decisions, their economic and legal responsibility for the results of economic activity is increasing. Objectively, the importance of the financial stability of economic entities is increasing. All this enhances the role of financial analysis in assessing their production and commercial activities and, above all, in the availability, placement and use of capital and income. The results of such an analysis are necessary, first of all, for owners (shareholders), creditors, investors, suppliers, tax authorities, managers and heads of enterprises.

Thus, information support for the analysis of the effectiveness of an enterprise is the most important characteristic in assessing economic activity enterprises. Next, consider the methods for assessing the financial and economic activities of the enterprise.

The second important direction of information support is the formation of information data for an automatic control system (ACS), the information entered into the ACS system is a necessary element of the entire system, without which its mathematical, technical, organizational and legal functioning is impossible, the information entered into the system is its pre-machine processing is the basis of modern automated information systems.

The third area of ​​information support is associated with satisfying the information needs of consumers of the most diverse types: both organizations, institutions, and individuals, in this case, not only statistical data, data from sociological surveys, data from archives, etc. of official institutions, but and such types of information as book and journal publications, scientific reports, dissertations, etc. the most common form of this type of information support are libraries, and in modern conditions services and information analysis centers are becoming increasingly important (for example, in Russia - the All-Russian Institute of Scientific and technical information, the All-Russian Scientific and Technical Information Center and other information services).

Ensuring information security

Information security, as well as information protection, is a complex task aimed at ensuring security, implemented by the implementation of a security system. The problem of information security is multifaceted and complex and covers a number of important tasks. Problems information security constantly aggravated by the processes of penetration into all spheres of society technical means processing and transmission of data and, above all, computing systems.

To date, three basic principles have been formulated that information security should ensure:

Data integrity - protection against failures leading to the loss of information, as well as protection against unauthorized creation or destruction of data;
confidentiality of information;

When developing computer systems, failure or errors in the operation of which can lead to serious consequences, computer security issues become a priority. There are many known measures aimed at ensuring computer security, the main ones being technical, organizational and legal.

Ensuring the security of information is expensive, not only because of the cost of purchasing or installing security, but also because it is difficult to expertly determine the boundaries of reasonable security and ensure that the system is properly maintained in a healthy state.

Security tools should not be designed, purchased, or installed until an appropriate analysis has been made.

The site analyzes information security and its place in the national security system, identifies vital interests in information sphere and threats to them. The issues of information warfare, information weapons, principles, main tasks and functions of ensuring information security, functions state system to ensure information security, domestic and foreign standards in the field of information security. Considerable attention is also paid to the legal issues of information security.

The general issues of information security in automated data processing systems (ASOD), the subject and objects of information protection, and the tasks of information protection in ASOD are also considered. The types of intentional security threats and methods of information protection in ASOD are considered. Methods and means of authenticating users and delimiting their access to computer resources, controlling access to equipment, using simple and dynamically changing passwords, modifying simple password schemes, and functional methods are considered.

Management information support

Information is one of the most complex, not yet fully disclosed, even mysterious areas. modern science. This can be seen at least from the vagueness of the very definitions of the concept of information; a collection of information, data, knowledge. Or from philosophy - a violation of monotony. In cybernetics, the amount of information is closely associated with entropy, one of the basic concepts of classical physics, i.e. with the ability of energy to transform. N. Wiener writes: "The amount of information in a system is a measure of the organization of the system, just as the entropy of the system is a measure of a disorganized system, one is equal to the other, taken with the opposite sign." From the point of view of the control methodology, progressive entropy, i.e. the ever-increasing chaotic disorder of connections between elements is characteristic of closed systems isolated from the environment, and information is the negation of entropy.

Each definition of information reveals a certain property of this complex and multi-valued concept: information is communication and communication, in the process of which uncertainty is eliminated (Shannon), information is the transfer of diversity (Ashby), information is a measure of the complexity of structures (Mol), information is the probability of choice (Yaglom ) etc. Studies of patterns and technologies are being undertaken and the theoretical foundations of a new branch of knowledge - informatiology are being laid, where one of the authors states: "The world is informational, the Universe is informational; the primary is information, the secondary is matter."

Further deepening into the theory of information will lead us into the dense jungle of the laws of thermodynamics, to the famous "Maxwell's demons" and even to the inevitability of the heat death of the Universe.

In control theory, the following definition of information is accepted: the totality of information about changes occurring in the system and its environment, which reduces the degree of uncertainty of our knowledge about a particular object, is the exchange of information (data) between people, a person and an automaton, an automaton and an automaton. And this definition is quite sufficient for the study of management problems.

Information, which makes up the triad of the most important characteristics of the world around us, along with matter and energy, has some inherent features only to it:

Information itself is just as abstract a concept as the concepts of mathematics, but at the same time it reflects the properties of a material object and cannot arise from nothing;
- information has some properties of matter, it can be received, stored (recorded, accumulated), destroyed (erased), transmitted. However, when information is transferred from one system to another, the amount of information in the transmitting system remains unchanged, although in the receiving system it usually increases (this feature of information saves a professor who transfers his knowledge to students from becoming an ignoramus);
- information has another unique property: in any sphere of knowledge (socio-political, scientific, general cultural, technical) it is the only type of resource that, in the course of the historical development of mankind, not only does not deplete, but constantly increases, improves and, moreover, contributes to the efficient use of other resources, and sometimes creates new ones.

The last property of information is important to take into account when shaping the development paths of the national economy of Russia, since the attraction of qualitatively new information and new technologies provides an intensive development path, and the buildup of additional material resources, labor, energy without using new information will lead Russia to an extensive dead end.

The main thing is that information is the subject, means and product of managerial work. The share of information as an object of labor has become higher than material and energy resources, and the information resource has become the main indicator of the country's power, i.e. the amount of knowledge the country has. This indicator brought the USSR into the ranks of world powers, and it is this resource that is being depleted in our country every year. It is important to emphasize a number of requirements for management information: reliability (and reliability), timeliness, targeting and reusability. Really valuable is only the information that reduces the uncertainty in a particular management situation.

The world is drowning in a colossal amount of information: over the past 30 years, its annual growth has increased by more than 15 times! Appeared even new term- "the effect of waste paper": 85% of journal articles have never been read! It is easier to rediscover something, scientists say, than to find the necessary information in this ocean of books, magazines and articles. At the beginning of the 1990s, the US government produced about 1 billion letters annually, which cost about 1.5 billion dollars; published about 2.6 million pages of documents; up to 1,500 billion dollars were spent on the maintenance of employees employed in the administrative apparatus! In 1991, 45 tons of incoming and 48 tons of outgoing documents passed through a company with about 2 thousand employees, which corresponds to 25 kg of papers for each employee.

The most promising way out of the information impasse is provided by modern computing technology, which with each new generation increases the speed of information processing at an amazingly high rate: if over the past hundred years the speed of movement has increased 102 times, then the speed of communication has increased 107, and information processing - 106 times .

The speed of information processing by modern computers is approaching the limiting value, limited by the speed of light (in optical computers - OBM) and equal to billions of operations per second. Recording information in the form of holograms opens the way to practically unlimited OBM RAM, the recording density of which can reach 106 bit/cm.

Information is the basis of the management process, the work of the manager consists in its study and processing. The effectiveness of management depends on the level of organization of the collection, processing and transmission of information. Distinguish between external, input information, primary (initial), which occurs during production, and secondary as a result of processing the original information.

There is also misinformation, most often found in reports compiled for superiors, in CSO reports, or in promises made by candidates during election campaigns. The masters of disinformation perfectly used for propaganda purposes the ability of a person to perceive only a limited amount of information and skillfully used the simplest formulations, the constant repetition of truths, albeit false, but understandable to the layman. Hitler cynically wrote: “If you really lie, then lie brazenly: they are more likely to believe in big lies than small ones ... People themselves sometimes lie in small things, but they are ashamed of big lies. shamelessly deceiving ... In case of any failure, one should immediately look for enemies. If there are none, one must invent. " At the end of the 1930s, our Leader and Teacher applied the same recipe on a scale unprecedented in the world.

A significant part of managerial information is obtained by the manager informally, as a result of daily communication with colleagues, senior management, and clients. All this, undoubtedly, valuable information is not always reliable, objective and very changeable. More valuable and, most importantly, objective is the information collected and processed with the help of computer technology based on the software system. It's fair that modern society often characterized by the term "informational".

People who are far from the problems of management usually do not realize what a gigantic amount of information the administration has to work with even in a small firm. If, for example, in a medium-sized trading organization, where 200-300 people work, we take into account the entire flow of formal and informal information that management personnel need to process, then very impressive numbers are obtained as a result. Dozens, and sometimes hundreds of suppliers, a large range of goods, prompt settlements with customers, accounting for the movement of goods through warehouses in value and physical terms, marketing, i.e. market research, advertising, competitor behavior, changing laws, tax regulations, customs tariffs - the administration of such a firm processes about a million pieces of information a year.

Constantly changing market conditions require an immediate response from the administration, and if information about these changes is delayed or slowly processed, then the consequences for the company will be disastrous. According to available data, by the beginning of the 90s, 60% of the US depended on the work of information processing services, and this activity accounted for about 70% of the gross national product.

However, most large companies and firms in Europe, America and Japan go to these costs, since the use of modern information and control systems significantly covers the costs of their creation.

It is curious that we remember only 10% of what we read, and 20% of what we hear. We remember 30% of what we see, and 50% of what we hear and see. We already remember 70% of what we say, and 90% of what we do ourselves. Abstract descriptions are less expressive than a specific action, so we must try to fill our actions with specific information content.

Management information has a number of features:

Large volumes of information must be processed within strictly limited time frames;
- the initial information is subjected to repeated processing from various production points of view and taking into account the requirements of consumers;
- initial data and calculation results are stored for a long time.

Only computer technology with its speed and large memory capacity can fulfill these requirements for management information. The best way to store production information is to create databases and data banks, i.e. functionally organized arrays of computer information that provide centralized support for a group of users or a set of tasks solved in the system.

With this method of creating and using information arrays, when one group of specialists processes and enters information into the data bank, and other specialists use it in various production aspects, interactive, i.e. active on both sides. Information databases are usually formed by combining primary statistical indicators of an enterprise's activities into enlarged files with the necessary details. Databases are constantly updated in accordance with the course of the technological process and taking into account the requirements of information consumers who solve a large complex of information-related management tasks.

Along with material, labor, raw materials, information resources in enterprise management are of paramount importance as a prerequisite for a successful production process. Scientific and technical information is the main foundation in the development of new technological processes, the basis for the development of means of production.

The procedure for making a managerial decision is always based on the primary source - the alternative information available to the manager, and it is important to be able to use exactly the information that will reduce the uncertainty of developing trends and events and help make the best decision. Information in management is really useful only if, as a result of its use, it will be realized in a labor act, in a useful activity of people. The decision made must reach the executor in an undistorted form, it is necessary to completely exclude various interpretations and "thinking out" that may arise on the steps of the hierarchical service ladder (as in the famous case with a comma in the phrase "it is impossible to execute, pardon").

It is difficult to speak without pessimism about the ways of creating, perceiving information and about the moral problems of its practical use. Unfortunately, we have to state an amazing act of lack of commonality in the understanding of global human problems between people, even of high intelligence, who are ready to sacrificially serve high moral precepts.

That most important part of human information that forms the ideology of society is created by practically uncontrolled (fortunately or unfortunately?) means. mass media(media) or ideological representatives of the ruling elite, which is almost never an intellectual and highly moral elite. A massive attack by "sharks of the pen" can easily impose any paradigm on society, and it is almost impossible to distinguish illusion from reality, truth from lies. The behavior of people in society largely depends on the incessantly operating conveyor of advertising products, mass media and mass culture.

Most people highly trust the media, believing that their employees are conscientious, highly qualified and solid professionals, thanks to the media, a person feels his involvement in the life of society and, to some extent, identifies himself with it. Even science, being a form of cognition, experiences a noticeable influence of social ideology, and the fundamental theories of the humanities are clearly ideological in nature. What guarantees does society have that the "historical" decisions of the next "historical" congress or information suitable for momentary needs governing bodies, are objectively reliable and ethically correct?

Human consciousness is not able to follow the constant changes in society, especially on a global scale, progressively growing incompetence and indifference to these changes among many groups of the population, which is skillfully and shamelessly used by unprincipled politicians. As a result of these phenomena, fertile soil for the maturation of various mass myths based on the poor awareness of the population and the existing laws of public consciousness. form public opinion and create various political myths by skilled professionals, without resorting to coercion or prohibition. As E. Cassirer says in his original work: "Political myths act like a snake that paralyzes a rabbit before attacking it."

Modern society generates new, previously unknown social problems associated with information. The process of "computer" alienation of a certain group of the population, the social division of society, is going on more and more intensively. Layers of "information aristocracy", a kind of brotherhood of initiates, "information proletariat" are formed, which include a large group of workers involved in information processes, and consumers of information services, in whose hands the information business is concentrated. Usually, information, like water, easily flows down, from superiors to subordinates, and with difficulty rises to the top. However, they also try to “regulate” this natural flow of information: some managers are reluctant to share information with subordinates, because if this information is good, then there is a danger of claims for all kinds of bonuses and raises, and if it is bad, then it can demoralize the team.

When information moves up to the highest management levels, another problem constantly arises - officials are more willing to give information about victories, achievements, and what confirms the wise decisions of the boss. As a result, a kind of information vacuum or a distorted, pink-tinted world may arise around the boss. Many senior leaders tend to ignore objectionable information, and if unpleasant information comes from a source with a low status, then subconsciously the boss begins to view it as an attempt to undermine authority, as a challenge to his authority. official position.

The world's largest catastrophes have been due to the swaggering unwillingness of the top leader to objectively take into account all available data. This happened with the beginning of the invasion of the Nazi armies into the territory of the USSR, when Stalin did not want to measure intelligence information, the same thing happened during the Japanese air raid on Pearl Harbor, during the German offensive in December 1944, unexpected for the allies, in the Ardennes. It is no coincidence that Caliph Harun al-Rashid dressed as a beggar and walked around Baghdad at night - he needed objective, reliable information about the mood of the people.

Conflict situations in society, production teams, in the family are most often generated by incompleteness, insufficient structuring of the initial information, a small object of a priori knowledge, differences in the criteria for evaluating facts and the presence of information distortions, accidental or deliberate. The problem is not only in the colossal volumes of information that fall on a person, but in its disorder and inconsistency, which turns this information into noise in the terminology of communication theory, and this, in turn, leads to instability of information images and inefficiency of information transformations. Information is significantly distorted when it moves through the levels, and the more hierarchical levels exist in the structure of the organization, the more significant the distortion of information.

The following main reasons for the distortion of information as it passes through the levels of the organizational structure can be distinguished:

Two identical messages, events can be evaluated differently, depending on the time of their arrival and evaluation - the closer event is recorded more strongly (perspective error);
- emotional stress (fear, joy, anger, etc.) can significantly distort information, as well as a long-awaited, more profitable or inconsistent message;
- the desire to make a favorable impression with their information on the higher authorities ("barrier of prestige"). Recall that the eastern satraps ordered the execution of an innocent messenger for bad news or gave him a silk cord on which a loyal subject was supposed to hang himself.

The creation of powerful information systems and means of their processing has given rise to a whole range of computer crimes: from the creation of computer viruses that destroy information, to the threat of loss of rights to privacy.

One of the most common methods of protection trade enterprises against theft, both on the part of employees and on the part of buyers, is the introduction of a bar coding system, i.e. protection of information from intentional distortion. The bar code provides the representation of letters and numbers (product characteristics, price, etc.) in the binary number system by applying a clear pattern of stripes and the space between them to the product and easily decoded by an electronic optical (scanning) device. Automatic product identification systems have become an essential part industrial technologies, trade and logistics.

The connection between the super-complex system, which is the inner world of a person, and the super-complex system of the world around us is originally considered in the famous work of Stanislav Lem "Solaris": the alien information system "thinking ocean" studied by mankind is so complex that it requires especially delicate methods of study and its reaction to hard impact can be unpredictable. Efficient Management it is impossible without reliable, objective information, and only those who are well informed have actual power. Summing up the section on information in management and in society, one can look at this problem from a somewhat unexpected and even paradoxical side.

Man, the "crown of nature", oddly enough, has not managed to adapt to the surrounding natural world. Although man has been a part of the biosphere for millions of years, he is much worse adapted to its conditions than, say, grain or many fruits, amphibians, rats and cockroaches. A person cannot live without air for more than 2-3 minutes, without water - more than 3 days, without food - 30 days, the range of composition of air, food, water is extremely narrow, a person is very sensitive to many external parameters of life: temperature, pressure, radiation exposure . Call J.-J. Rousseau's "Back to Nature" is utopian.

And man, throughout the history of civilization, has been diligently fenced off from nature that is unkind to him, creating his own artificial world, his own comfortable living environment. Fire, housing, clothing, finally, religion, music, painting, literature - all these are means and methods of protection from nature and ways of creating your own illusory, surreal and mostly informational shell.

Information software

A modern computer can not do without programs. After all, it is the programs that determine the capabilities of a computer: what it will do - it will help to make an electrical calculation or allow you to surf the World Wide Web. Most programs would be more correctly called software products, because often their creation requires no less costs than the production of the computer itself. Almost any program, unless otherwise noted, is a commercial product that is sold on a par with computers.

Software (software) of information systems is understood as a set of software and documentary tools for the creation and operation of data processing systems by means of computer technology.

Basic (system) software organizes the process of information processing in a computer and provides a normal working environment for application programs. The underlying software is so closely related to the hardware that it is sometimes considered part of the computer.

Application software is directly aimed at solving the user's professional tasks.

Organization of information support

Information allows you to manage. But information must also be managed. Manage the process of obtaining and using it, information resources and information support, which means assessing information needs at each level and within each management function, studying the organization's workflow, typing information and data, creating a data management system, etc.

Information support involves solving the problems of disseminating information, conducting administrative, organizational, research and production activities for its effective use.

Goals and objectives of information support management activities can be defined as follows:

Meeting the information needs of government bodies, providing them with information in the form of documents;
- formation, placement, filling, support, updating and use of information resources of the organization;
- development of the information support system.

Information support for management activities should take into account existing legislative and regulatory restrictions, provide the necessary level of security when using technical means. The regulatory and methodological base for information support of management activities is a set of laws, regulatory legal acts and methodological documents that regulate the technologies for creating documents, their processing, storage and use in the current activities of the organization.

It includes:

Legislative acts of the Russian Federation;
- decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation regulating the issues of working with documents;
- legal acts of federal executive authorities;
- legal acts of the representative and executive authorities of the subjects of the Russian Federation, regulating the organization of work with documents;
- teaching materials for working with documents;
- state standards for documentation;
- unified documentation systems.

Any organization exists in some external environment formed by the state, other organizations, people, public associations and relations between them. The same organization generates its own internal environment.

The internal environment is formed by a set of structural divisions of the enterprise and the people working there and the relationship between them. Depending on the source of information within the organization, internal and external information are distinguished. Internal sources of information are internal organizational units. They generate planned, control, accounting, scientific, technical, analytical and other information.

Internal information is accurate, complete, reflects the financial and economic condition.

External sources of information can be:

Legislative and regulatory bodies;
- clients and partners of the enterprise;
- news agencies;
- competitors;
- bodies of statistical accounting.

Information from the external environment is often approximate, inaccurate, incomplete, contradictory, and has a probabilistic nature.

Satisfaction of information needs is carried out on the basis of information processing and analysis. These actions are performed both on a planned basis and as part of information requests.

The latter are of the following types:

Simple and complex queries;
- Formalized and non-formalized queries.

Formalized queries are characterized by the givenness of the initial and output information, as well as the certainty of the algorithm for obtaining the last from the first. If formalized actions are automated, then it is much easier to process informal random requests.

As a result of information processing, documents and reports with undocumented information are formed, which are provided to the governing bodies.

There are two main forms of organizing information support for management activities - centralized and partially or completely decentralized.

Centralized information support is based on the creation of a single service organization for all departments, centralized storage, processing and provision of information, and the same centralized management of technical means and information technologies.

Decentralization involves the implementation of functional subsystems on personal computers directly at workplaces.

The advantages and disadvantages of both technologies have led to the need to adhere to a partially decentralized approach - the organization of information support based on distributed networks consisting of personal computers and information processing centers common to the organization, in which the corresponding databases are located, common to any functional subsystems.

Information support of the analysis

Information is a set of information that characterizes the activities of the enterprise.

Enterprise management is based on the use of various types of information:

External (economic, sociological, business, market, etc.);
- internal (on the intermediate and final results of the enterprise, marketing).

The information must meet the following requirements:

Availability of consumers of information;
- objectivity of reflecting the processes of production, supply, marketing;
- unity of information coming from different sources;
- efficiency of information;
- readiness of primary information for use on a PC, which will allow obtaining derived information on its basis for use by various management structures.

Therefore, information must be objective, specific, operational, systematic, and comprehensive.

Before analysis, the information used should be checked:

Essentially;
- technical side (completeness of reporting data, compliance with reporting forms, etc.);
- counting check (correctness of results, etc.).

Information support of the management process includes the following types of information:

Legal, economic, financial legislation;
- normative-planning;
- accounting:
- (on accounts, general ledger, - forms No. 1-4);
- statistical accounting;
- operational accounting;
- financial accounting;
- production accounting(cost accounting); off-account.

In terms of information is one of the main and most expensive resources. Timely provision of the enterprise with the necessary information is the main condition for its effective functioning in a competitive market environment.

Principles of organizing information support in the conditions of computerization.

The use of computer technology increases the efficiency of analytical work by reducing the time of analysis, more fully revealing the influence of factors, and replacing approximate calculations with more accurate calculations. The most effective organizational forms of using a personal computer (PC) are the creation of automated jobs for managers, accountants, and economists on their basis.

The information used for PC is divided into:

For a variable (data on output by types of assortment, on the availability and use of all types of resources);
- conditionally constant (basic data for all indicators, basic norms for the consumption of material resources, norms of time, data for the past period).

In a market economy, in order to save time and money, it is necessary to conduct a comprehensive processing of primary information, the possibility of its remote transmission, limiting the volume of primary information while increasing the degree of its use.

For the organization of analysis in the conditions of an automated workplace (AWP), it is typical:

Preservation of the integrity of the analysis under the condition of decentralized information processing;
- connection of the information processing process with the decision-making process;
- increasing the efficiency and effectiveness of the analysis. The complex of software tools for the analyst's workstation is a set of software processing of analytical tables according to the method of complex analysis of the economic activity of an enterprise.

Information support tasks

The volume of production and sales are the main indicators characterizing the activities of the enterprise. The volume of sales is extremely important for the establishment of normalized cost items - advertising expenses, hospitality expenses, as well as for calculating taxes. In terms of economic content, the volume of products sold characterizes the final financial result of the enterprise, the fulfillment of its obligations to consumers, the degree of participation in meeting market needs. The growth rate of production and sales of products, improving its quality affect the amount of costs, profits and profitability of the enterprise. Therefore, the analysis of these indicators is important.

The main tasks of the analysis:

Evaluation of the implementation of the plan, the dynamics of production and sales of products;
- determination of the influence of factors on the change of these indicators;
- study of the composition, structure and range of products;
- study of the quality and competitiveness of products;
- assessment of the completeness and rhythm of production;
- identification of on-farm reserves for increasing output and sales of products; - development of measures for the development of the identified reserves.

The information base for the analysis of production volumes and sales of products are:

Statistical indicators (form No. 1-p of statistical reporting "Information on the production of industrial products");
- Form No. 2 of financial statements “Profit and Loss Statement”; operational accounting data;
- production schedules;
- plans for economic and social development of the enterprise;
- various types of supporting documentation.

The basis of this analysis is the comparison of volume indicators given by the plan of the enterprise with the actual ones. In intra-company analysis, the level of gross and marketable products, their dynamics is studied.

Management Information System

The widespread use of modern computer technology, the introduction of optimization methods and formalization of situations have significantly changed the technology of management information support. In modern conditions, information support for management is carried out using automated control systems (ACS). Automated control system (ACS) - an information system designed for automated implementation management processes.

The commissioning of an automated control system must be justified, i.e., it must lead to useful technical, economic, social or other Results. In particular, the use of an automated control system makes it possible to achieve a reduction in the number management personnel, improving the quality of the functioning of the control object and the control itself, etc.

There are a number of general requirements for ACS. First of all, the compatibility of elements with each other, as well as with automated systems interconnected with this automated control system, must be ensured.

The automated system must be adapted to modernization, development and expansion, taking into account future prospects.

The automated control system must have a sufficient degree of reliability to achieve the established goals of the system functioning under predetermined conditions of its use.

The automated control system must have sufficient adaptability to changes in the conditions of its use. At the same time, the degree of change in the conditions for using the system, as a rule, is specifically agreed in advance.

The automated control system should provide for monitoring the correct execution of automated functions and diagnosing, indicating the place, type and cause of violations of the correct functioning of the system. The automated control system must provide for measures to protect against incorrect actions of personnel leading to an emergency state of the object or control system, from accidental changes and destruction of information and programs, as well as from unauthorized interference and information leakage.

ACS, like any modern information system that has a complex multifaceted structure, can be divided into two components - a functional part and a supporting one.

The functional part solves those tasks for the sake of which each individual system is created. These tasks are converted into the corresponding functions of the automated control system.

Any automated control system in the course of its work must perform the following functions:

Collection, processing and analysis of information (signals, messages, documents, etc.) about the state of the control object;
- development of control actions (programs, plans, etc.);
- transfer of control actions (signals, instructions, documents) for execution and control of their transfer;
- implementation and control of the implementation of control actions;
- exchange of information (documents, messages, etc.) with other related automated systems.

The composition of the automated functions of the automated control system and the degree of their automation are determined in accordance with technical and economic indicators, as well as taking into account the need to free personnel from performing repetitive actions and create conditions for using their creative abilities in the process of work.

The supporting part of the ACS can be divided into the following components:

Software and mathematical support;
- Information Support;
- technical support;
- methodology organizational support;
- linguistic support;
- staffing.

Software and mathematical software is one of the most important components of a modern information system. Software constitute all software tools used both directly to perform the tasks assigned to the system, and to ensure the normal functioning of the entire complex of technical means used. Mathematical software is a set of mathematical algorithms, methods and models that are used in the operation of an information system.

The ACS software must be sufficient to perform all its functions implemented using computer technology. In addition, the means of organizing all the required data processing processes should be available, allowing timely execution of all automated functions in all modes of operation of the automated control system.

The ACS software should have the following properties:

Functional sufficiency (completeness);
- reliability (including recoverability and availability of error detection tools);
- adaptability to changing conditions;
- the possibility of modifying the system if necessary;
- modularity of construction;
- ease of use.

As a rule, ACS software is built on the basis of already existing application software packages. Such software is capable of being downloaded and checked in parts and allows the replacement of some programs without correcting others.

A number of requirements are imposed on the ACS software, which make it possible to achieve the reliability of the system as a whole. In particular, the software is selected and configured in such a way that the absence of individual data does not affect the performance of ACS functions, in the implementation of which these data are not used. It is mandatory to take measures to protect against errors during the input and processing of information, ensuring the specified quality of the performance of the functions of the automated system.

The software used must have the means of diagnosing the technical means of the automated control system and control the reliability of the input information.

The general software of the automated control system should allow the configuration of individual components of special software and the further development of the system software without interrupting the process of its operation. All special software programs of a particular automated control system must be compatible both with each other and with its general software. In addition, it is necessary to ensure that the already generated and loaded part of the software is protected from accidental changes.

Information support includes the entire set of information on the basis of which the ACS will operate, including data on content, coding system, addressing methods, data formats and presentation form of information received and issued by the ACS.

The set of information arrays of the automated control system is organized in the form of databases on machine media. The information contained in the databases must be constantly updated in accordance with the frequency of its use during the operation of the system. Necessary measures are provided to restore information arrays in case of failure of any technical means of the automated control system, as well as measures to control the identity of information of the same name in databases.

Technical support is a complex of all technical means used in the operation of the information system. Modern technical means are very diverse and allow solving a wide range of problems.

The following groups of technical means that ensure the functioning of modern information systems can be distinguished:

Computer facilities (computers of various performance and purpose);
- means of communication;
- means of organizational technology.

Computer facilities are used at all stages of information processing and storage and are the basis for all technical facilities in a single automated system. Communication means are intended primarily for the transmission of information and, in some cases, operate in conjunction with computer technology.

Office equipment allows you to carry out various actions with information (for example, presentation in various forms, copying, etc.), as well as auxiliary operations within the framework of various tasks of information support for management activities. The technical means of the automated control system, when interacting with other systems, must be compatible in interfaces with the corresponding technical means of these systems and the communication systems used.

Any technical means of the automated control system must allow its replacement with a similar technical means without adjustment or any structural changes in the remaining technical means of the automatic control system.

Methodological and organizational support is a set of methods, tools and special documents that establish the procedure for the joint operation of the technical means of the automated control system and its personnel, as well as the interaction of personnel with each other in the process of working with the system. This type of support also includes various methods and means of organizing and carrying out methods of working with this information system (for example, teaching methods, course and practical training programs, technical teaching aids, etc.).

The main goal of methodological and organizational support is to maintain the health of the information system and the possibility of its further development. The instructions included in the methodological and organizational support of the automated control system should clearly define the actions of personnel in the performance of all system functions in all modes of operation. In addition, the instructions should contain specific instructions on what to do in the event of an emergency or a violation of the normal operating conditions of the automated control system.

Instructions also play the role of ACS. They fix the legal force of information on data carriers and documents used in the functioning of the automated control system and created by the system. Instructions are regulated legal relations between people who are part of the ACS personnel (rights, duties and responsibilities), as well as between the personnel of this ACS and the personnel of other systems interacting with this ACS.

Linguistic support is a set of languages ​​of communication service personnel ACS and its users with the technical, software, mathematical and information support of the system, as well as the terms and definitions used in it.

With the help of linguistic support, convenience, unambiguity and stability of user communication with automation tools are achieved. A prerequisite is the availability of means of correcting errors that occur when users communicate with the technical means of the automated control system.

The process of automation of management can be carried out in various ways. In one case, an organization may install and use computer information processing tools only to simplify some of the routine operations of the document management process. At the same time, the general principles and methods of working with information remain unchanged. This path is not effective, as it does not fully use the capabilities of modern information technologies.

A fundamentally different approach is to create complex systems for automating management activities. Such systems include not only document processing tools, but also database management systems, expert systems, modern telecommunications, and much more. The creation of such systems can significantly improve the efficiency of organization management.

In modern conditions of functioning of organizations, the requirements for the speed of information delivery to the consumer and the speed of information processing are significantly increased. Therefore, multilevel, distributed automated control systems are being created. Examples of such systems are banking, tax, statistical, supply and other services, the information support of which is carried out by creating electronic databases and data banks built taking into account the organizational, functional and information structures of the object. For their implementation, tools and systems of distributed information processing are used, built on the basis of local automated workstations connected by high-performance communication channels.

Such multi-level distributed automated control systems make it possible to effectively solve the problems of operational processing of information and work with documents, help in the analysis of market situations and the development of management decisions. The use of an automated control system helps to increase the productivity of a particular organization and provides a certain level of management quality. Greatest Efficiency ACS is achieved by optimizing the work plans of enterprises and industries as a whole.

Rapid development of operational decisions, precise maneuvering of material, financial and other resources, and other factors are of great importance. Therefore, the management process using automated systems is based on economic and organizational models that more or less reflect the structural and dynamic properties of an object (enterprise, organization, firm).

The adequacy of the model is an indispensable condition for its application. By adequacy is understood, first of all, its correspondence to the object from the point of view of behavior in conditions that imitate the real situation. In addition, the model should reflect the behavior of the modeled object in terms of its characteristics and properties that are essential for solving the problem. Obviously, it is impossible to achieve a complete repetition of the object in the model. However, some details that are not essential for analyzing the situation and making an appropriate management decision can be neglected.

Information support methods

General methods of ensuring the information security of the Russian Federation are divided into legal, organizational, technical and economic.

The legal methods of ensuring the information security of the Russian Federation include the development of regulatory legal acts regulating relations in the information sphere, and regulatory methodological documents on issues of ensuring the information security of the Russian Federation.

The most important areas of this activity are:

Introduction of amendments and additions to the legislation of the Russian Federation;
legislative division of powers between federal bodies state power and state authorities of the constituent entities of the Russian Federation, determining the goals, objectives and mechanisms for participation in this activity of public associations, organizations and citizens;
clarification of the status of foreign news agencies, mass media and journalists, as well as investors when attracting foreign investment for the development of information Russia;
determination of the status of organizations providing services of global information and telecommunication networks on the territory of the Russian Federation, and legal regulation of the activities of these organizations.

The organizational and technical methods for ensuring the information security of the Russian Federation are:

Creation and improvement of the information security system of the Russian Federation;
development, use and improvement of information security tools and methods for monitoring the effectiveness of these tools, development of secure telecommunication systems, increasing the reliability of special software;
creation of systems and means to prevent unauthorized access to processed information and special effects that cause destruction, destruction, distortion of information;
identification of technical devices and programs that pose a danger to the normal functioning of information and telecommunication systems;
certification of information protection tools, licensing of activities in the field of state secret protection, standardization of methods and means of information protection;
control over the actions of personnel in secure information systems, training in the field of information security of the Russian Federation;
formation of a monitoring system for indicators and characteristics of information security of the Russian Federation in the most important areas of life and activity of society and the state.

ensuring information security of the Russian Federation include:

Development of programs for ensuring information security of the Russian Federation and determining the procedure for their financing;
improvement of the system of financing of works related to the implementation of legal and organizational and technical methods of information protection, creation of an insurance system for information individuals and legal entities.

The state policy for ensuring information security determines the main areas of activity of federal government bodies and government bodies in the Russian Federation in this area, the procedure for fixing their duties to protect the interests of the Russian Federation in the information sphere within the framework of their activities and is based on maintaining a balance of interests of the individual, society and the state in the information field.

Information support for management

In a market economy, information support for management is of paramount importance for the dynamic development of an enterprise as a whole, because it is objective financial information that is the basis for a much-needed manager. Such information should reflect information to reflect the current financial position of the enterprise, all cash flows and investment decisions.

The main users of financial statements include investors, creditors, trade unions, product customers, government agencies. Management information support should provide supervision and control over production, sales of products, services provided, financial and marketing activities, forecasting, calendar and . Also, this kind of information contributes to the adoption of managerial decisions, control over human and financial resources, and so on.

Management information support should meet the following objectives and goals:

Satisfy information needs management structures providing them with documented information;
- form, fill, maintain, place, update and use the information resources of the enterprise;
- create and develop a system for processing, using and transferring necessary information;
- to develop a system of high-quality and fast information provision.

Information support for management should take into account legislative, regulatory state restrictions and provide an adequate level of security for use. technical advances and funds.

Information should include:

Legislative state acts;
- Decrees, resolutions and orders of the President and the Government;
- legal acts adopted by executive authorities;
- materials set out in methodological documentation;
- state specialized standards.

The information base should provide all the necessary information, both to users of the external environment of the enterprise, and internal. After all, any company exists both in the external and in the internal environment. The external environment is formed by the state, various organizations, society, and various associations. The internal environment is formed by the structural divisions of the organization and the personnel working in them.

Therefore, information resources in management are divided into internal and external sources. These sources of information generate control, scientific, analytical, planning, technical and other information. Sources of the internal environment provide accurate and complete information that reflects the entire financial and economic condition of the organization. External sources of information include legislative bodies, clients and partners of the organization, competitors, accounting authorities, information bureaus, etc. Information obtained from external sources is often incomplete, inaccurate, contradictory and approximate. The process of information support of the organization needs constant management and control.

It is necessary to control the process and the way it is obtained, distributed and used. At the same time, it is necessary to timely identify information needs at each level and in each division, constantly study the documentation and create an organized system for managing the data received. In this case, the management of the enterprise will be efficient and timely, which will ensure the stable development of the organization in the current market conditions.

Information systems software

The provision of information systems is divided into: information, technical, mathematical and software, methodological, linguistic, legal and organizational.

Information support includes a set of data, methods for building a database, as well as design solutions for the volume, placement, forms of organization of information circulating in the organization's information system.

Technical support - a set of vehicles designed for the operation of IS, documentation for these tools and technological processes.

Mathematical support - a set of mathematical methods, models, information processing algorithms used in solving functional and design problems in IS.

Software - a set of programs for the implementation of the goals, objectives of the IS and the normal functioning of both individual and complex TS.

Methodological and organizational support - a set of methods, tools and documents that regulate the interaction of IS personnel with software and hardware tools (PTS) and among themselves in the process of developing and operating IS.

Linguistic support - a set of languages ​​of communication between IS personnel and users with software, hardware and information support, as well as the sum of terms used in IS.

Legal support - legal norms used to comply with the rule of law (laws, decrees, resolutions of state authorities, orders and instructions from higher authorities and leaders of the organization).

Information analysis

With the advent of the first electronic bibliographic search mechanisms that are part of automated information retrieval systems and an attempt to create Electronic Catalogs (EC), the problem of expanding search elements has become acute. The elements of bibliographic descriptions of documents stored in the fields "title", "surnames of authors" and "imprint" (verbal data) in most cases are not enough to conduct a relevant search for the documents necessary for users, if these elements are not known in advance. Titles are increasingly uninformative, they do not reflect either the subject matter or the content of the documents. The biggest problems arise when organizing thematic search.

As search elements in AIPS, linguistic support is used, based on information retrieval languages ​​(IPL), which include various terms and phrases that are part of the classification systems (UDU, LBC, GRNTI, etc.), keywords, thematic headings, alphabetical subject indexes (APU), etc. When forming a search query, you can use classifiers (UDK, DDC, LBC, GRNTI, etc.), but even specialists know by heart a limited set of classification indices, as a rule, only in one classification system. For users, this is unrealistic for many reasons. One of the reasons for high-quality search is the lack of tools that facilitate the implementation of effective search strategies by an unprepared user.

So, for example, keywords, although they help in finding documents, do not allow in all cases to ensure a relevant selection of the necessary documents. A number of experts proposed to solve this problem by creating electronic thesauri and rubricators, links to which could be organized when painting documents.

In this case, the following sequence of work is distinguished:

Information indexing;
- compiling a thesaurus;
- organizing and conducting searches based on the widespread use of electronic rubricators and thesauri. This rather time-consuming and inefficient process still in some cases does not allow solving this problem.

At the same time, experts believe that functioning classification systems are unlikely to survive beyond the first two decades of the coming century, unless they find the strength and opportunity for fundamental changes.

It may seem that it is impossible to solve the problem of relevant and pertinent search. In part, we have to agree with this, especially when conducting searches on the Internet.

However, a number of specialists and organizations propose to index full texts and form a unified SPA (reference and search apparatus) for electronic and printed resources. It is believed that indexes in electronic (machine-readable) form should be present along with their bibliographic descriptions (BOs). This direction is called "computational linguistics". At the same time, close attention is paid to the formation of metadata.

Metadata - information about information; information generated by publishers of electronic resources, representing a mandatory minimum of information that allows them to be used in cataloging.

It is important to note that the systems for organizing search in ALIS, as well as in electronic full-text databases, must take into account the behavior of users during this procedure.

The next direction in this area was the creation of systems that allow, from documents that are closely related to each other in some statistical parameters, to extract keywords and phrases that are considered relevant in a given subject area. Such systems contribute to solving the problem of relevant automatic indexing and abstracting of documents belonging to a given corpus of documents.

Software using elements of computational linguistics has appeared on a number of sites on the Internet, for example, "Text Analyzer" (textanalyst). It is designed to analyze and compile a list of keywords from the text entered by the user, ranked by weight. If you select several word forms from this list, then the program will perform automatic referencing and thematic fixation of the analyzed text according to them. As a result, the user receives a list of the most significant sentences in the source text.

This arises when, firstly, there is no need to enter keywords and create special electronic headings.

Secondly, automatic abstracting of machine-readable text contributes to the creation of abstracts of documents, which in itself is very significant, especially for scientific, educational, technical and other professional materials.

Thirdly, such abstracts can be included in the corresponding fields of bibliographic records in electronic databases and data banks (including electronic catalogs), which will contribute to the maximum disclosure of library funds and will not overload hardware with large amounts of machine-readable data. Moreover, the search will naturally be faster than when extracting the necessary information from full texts.

Fourthly, there are no problems with this, since the servers will not have full texts of documents in the public domain, but their abstracts.

Fifth, searching for the keywords that form such abstracts, in combination with the metadata included in the texts, can significantly improve the relevance situation.

Sixth, it is possible, using these abstracts, to refuse to describe a certain number of fields (tags) of metadata in hypertext documents.

And finally, seventhly, such a solution removes a significant burden of care and work of systematizers and bibliographers in describing documents and creating corresponding bibliographic records in the Electronic Catalogs of their libraries. The purpose of information support The concept of "information support" has firmly entered the scientific and practical circulation and is now widely used in covering the problems of management in general and management in particular. At the same time, information support is understood as activities organized within the framework of management aimed at the design, operation and improvement of information systems that ensure the effective implementation of the tasks to be solved.

Based on the rules of law, using organizational, technical and methodological means, this purposeful activity includes the collection, processing, storage of information, the creation of conditions for the use of the latter in order to effectively operate a particular social system.

Speaking about the information support of criminal policy, two aspects should be distinguished: target and activity. In the first case, we are talking about information support as a means of forming and implementing criminal policy. In the second - on the activities of collecting, systematizing, analyzing, storing, criminal-legal and other information and creating conditions for its optimal use both in the adoption of political directives, the development of legislation, and in the law enforcement activities of the subjects of the implementation of criminal policy in the field of impact on crime and control over it.

In view of the foregoing, the information support of criminal policy can be considered as a combination of the following elements:

A) criminological, criminal law and other information (knowledge, information, data, etc.);
b) targeted activities to collect, systematize, analyze, store this information, create conditions for its optimal use in the process of implementing the tasks of criminal policy;
c) organizational and technical means that ensure this activity;
d) subjects of this activity.

The term "information" means a message, awareness and state of affairs, information about something. The fundamental provision in this concept is that information is not understood as any information, but only those that reduce or remove the uncertainty that existed before them. It is this provision, in essence, that underlies all available information concepts and thus unites them.

Criminological and criminal law information is pivotal for criminal policy, since it is this information that has the largest share in the total volume of all information circulating in the relevant processes in the process of law enforcement.

At the same time, criminological information refers to information about Crime and related phenomena, about the identity of the offender and the causes of individual criminal behavior, crime prevention and the factor that determines its parameters.

Such an understanding of criminological information, its nature and purpose is based on the sociological essence of the science of criminology, which is, first of all, a social science that studies crime and other socially harmful phenomena that affect it (alcoholism, drug addiction, suicide, prostitution and other manifestations of immorality). This means that criminological information is not identical to either legal information in general or criminal law information in particular. By its nature it is wider and deeper than them. At the same time, criminological information is closely connected with them and in some cases "intersects" with them, as well as with other types of social information, including political, economic, demographic, socio-psychological, etc.

Under legal information usually understood as a set of information that determines the measure of knowledge about the law and all the processes and phenomena associated with it. Based on this, criminal law information can be defined as a set of knowledge, information, data about the whole, its individual institutions and norms, measures of criminal law influence and its results, about the attitude of the population to criminal law prohibitions and the practice of applying criminal law, as well as about all the processes and phenomena associated with them.

Criminal law, criminological and other information that describes the features, properties, characteristics and objects of relations that are within the scope of influence on crime, in the language of information theory is called display information. The study of the properties of this information makes it possible to choose ways to express and operate with it, independent of the purpose and goals of the system in which they are used. The existence of such an independent phenomenon is the basis for information support of criminal policy, the study of the characteristics of criminological, criminal law and other information and the development of principles and methods. information work.

The activity approach underlying the information support allows to include, in addition to displaying criminal law and criminological information, also the process of its processing and many descriptions of objects and relations between them, which form the information base.

The set of information processing operations and their interconnections at all stages of its circulation is called in information theory an information process.

The main operations of the information process in the area under consideration are the following:

Collection,
- systematization,
- transformation (recycling),
- storage,
- Search,
- reproduction and dissemination of criminological and criminal law information.

In the system of subjects of criminal policy, these operations are organized and carried out on a strictly normative basis and are regulated by relevant laws and other regulations.

AT social management concepts such as "information systems" and "information systems" are also used.

Information systems are understood as "information and logical systems", "information and computing systems", "information retrieval systems", "automated information systems", "information services", etc. Since the needs for various kinds of information are diverse and specific, in different areas social practice, various information systems are created and function. In law enforcement agencies, of the listed ones, information and reference and information retrieval systems are mainly used.

Under the information system in general view is understood as the totality of all types of information necessary for the effective functioning of a particular management system, as well as a set of methods, means and organizational forms implementation of the information process.

Speaking about the goals of information support of criminal policy, it must be emphasized that it is aimed at satisfying the objectively existing information needs of the relevant subjects for the successful solution of their tasks.

Information need is understood as the need or lack of knowledge, information, data, i.e. in the information necessary for the implementation of the goals and objectives facing the consumer of this information. The practical significance of using the concept of "information need" is determined by the fact that it allows you to capture and describe the specific content of information obtained from different sources. At the same time, the description of information is carried out on the basis of a targeted approach, strictly taking into account the nature of the activity, the rights and obligations of the subject of criminal policy.

In this regard, it should be noted that what has been said has not yet found a deep awareness and understanding by the subjects of criminal policy. That is why their information needs are far from being fully met. In some cases, not all types of information are given due attention, as a result of which it is not used, loses its value and value, in others, excessive information is requested, which entails an unreasonable waste of time, effort and money.

The possibility of effective use of the concept of "information need" in to a large extent is predetermined by the development of its types and classification, which allows:

A) obtain information about the information needs of criminal policy;
b) highlight information needs as a separate object of scientific study and practical analysis;
c) give them a hierarchy.

The classification can be based on various, but essential factors for it. Let's consider them on the example of the law enforcement level of criminal policy.

Since the prevention of crimes and the application of criminal legislation (as types of law enforcement) have their own characteristics, it seems appropriate to first consider the relevant information needs of the subjects of criminal policy, and then show the connections, transitions, restrictions, etc. existing between them.

So, if we take the types of crime prevention as the basis for the classification, then we can distinguish between the information needs of general and individual prevention. Depending on the forms of prevention, it is permissible to distinguish between the information needs of early and immediate crime prevention.

In relation to the levels of crime prevention, information needs of prevention can be distinguished:

A) at the individual level
b) the level of social groups and collectives;
c) regional and sectoral level;
d) the general social level (the level of preventive activities carried out within society as a whole).

The above types of information needs in the prevention of crimes, of course, do not exhaust the whole variety of their classification characteristics.

In particular, in relation to various aspects of crime prevention management, it seems appropriate to classify information needs on the following grounds:

a) in relation to the goals and objectives of crime prevention management - and future and current needs;
b) according to the levels of management - to the needs of crime prevention management at various levels specific law enforcement agencies;
c) by belonging to the subjects of prevention - to the information needs of their preventive services and units.

All considered classifications of information needs are addressed to the present. But there are still needs facing the future. Here it is possible to single out the information needs of a planned and prognostic nature.

In particular, predictive information:

Helps the subject of criminal policy to choose the most promising directions for the development of information needs, to determine among them the priority (dominant) and the sequence of their satisfaction;
- contains indicators and norms, following which it is possible to develop an exemplary predictive model of information needs for the future (near and distant);
- allows you to anticipate the degree of satisfaction of certain information needs, the long-term consequences of existing gaps and shortcomings in information support, as a result of which it becomes possible to make the necessary adjustments in the management process.

Information needs of a predictive nature are the basis for the development and development of information needs of a planned nature, which, although they relate to the future, are already quite clearly defined, expressed in specific quantitative and qualitative indicators.

Turning to the analysis of information needs in the field of application of criminal law, it should be noted that they should be based on an analysis and assessment of the real results of law enforcement activities. The source of information about the actual state of affairs is the practical results of the activities of the internal affairs bodies and other law enforcement agencies in the application of criminal law.

It is information about the results of the application of criminal law that ultimately makes it possible to judge the quality of the criminal law, its individual institutions and norms. Therefore, questions about what kind of information is needed, according to what parameters it should be collected, what data can indicate the effectiveness of the application of the criminal law, are of exceptionally important theoretical and practical value.

The successful solution of the relevant tasks requires the availability of complete and reliable information:

A) on the state and trends of phenomena that are being combated by criminal law means, not only in relation to the served region, but also to other regions (to identify and evaluate territorial differences);
b) about the features of the region itself (economic, demographic, cultural, geographical, etc.), significant for the application of criminal law means of influencing crime;
c) on the practice of applying criminal law norms, its compliance with crime trends, the use of other means of influencing crime, and others;
d) on the normative and resource support of the criminal law impact on crime, etc.

An analysis of information needs in the field of criminal law impact on crime shows that information is also important for meeting them:

On the scope of application of criminal law means of influencing crime in general, its types and individual crimes;
- about the dynamics of the criminal law impact on crime in the region (by analyzing the relevant data, it is possible to identify changes in the crime pattern for the corresponding period and, in the presence of sharp “breaks”, to assess their possible connection with the strengthening or weakening of this impact, with a change in latency, with demographic processes, as well as to identify at the expense of which territories, contingents of the population, types of crimes there was a "turn");
- about the effectiveness of the criminal law impact on crime in the retina.

Here, information about the degree of implementation of the requirement of the inevitability of responsibility of the perpetrators of crimes, as well as the differentiation and individualization of this responsibility, is of particular importance.

This information is necessary to assess the quantitative and qualitative indicators of the work of law enforcement agencies in the use of criminal law means of influencing crime. Along with this, it is necessary to have information about how correctly and to what extent the use of these means is ensured, whether all the requirements of the criminal law are fully observed. Ultimately, we are talking about information support for the analysis and evaluation of the effectiveness of the use of criminal legal means.

These tasks can be implemented in various ways. One of them is a combined analysis of the conditions for the effectiveness of the operation of the criminal law and information needs for its application.

These utopias include:

A) the perfection of legislation;
b) perfection of law enforcement activities;
c) the level of legal consciousness (public, group, individual).

P. in recent years, the problem of the social consequences of crime, which is understood as the real harm caused by crime to public relations, has been gaining increasing interest in society. Satisfying the need for complete and reliable information about the social consequences of crime allows law enforcement agencies to correctly and timely determine the main directions of the fight against crime, the obviousness of the tasks to be solved, and maneuver resources. However, obtaining relevant information is still very difficult. One of them, and perhaps the most important, is that the question of the types and sources of information on the social consequences of crime is, in fact, at the initial stage of scientific and practical development.

Thus, meeting the information needs of the subjects of criminal policy, being the main goal of its information support, includes the provision of objective and complete information about the state of security of social values ​​protected by the criminal law, the effectiveness of the prevention, prevention of crimes and the application of criminal law, the creation of conditions for optimal management of this activity.

This general goal can be divided into a number of specific goals.

Collection and provision of information:

a) about persons who, judging by their antisocial behavior, can be expected to commit crimes and offenses;
b) about the immediate environment of these persons and other factors that positively or negatively influence their behavior;
c) on the effectiveness of preventive measures taken against the named persons.

Collection, processing and analysis of information about the circumstances identified in the process of inquiry and preliminary investigation, the implementation of operational-search measures, contributing to the commission of various types of crimes and the measures taken to eliminate them; storage and issuance of this information to the relevant subjects of the criminal policy of crimes for organizing their work and making appropriate management decisions, informing the legislative and executive bodies of state power.

Collection and provision to public authorities, law enforcement agencies of information on the effectiveness of both law enforcement activities in general and individual criminal law institutions and norms in particular. Since various factors influence the effectiveness of law enforcement, it is necessary to provide them with information about these factors, including the strength of their influence, hierarchy, etc.

Collection and provision of information on the effectiveness of measures of penitentiary influence on persons serving sentences in places of deprivation of liberty with previous convictions; about the factors of an objective and subjective order, influencing the state and level of recidivism as the most important indicator (indicator) of the effectiveness of corrective action.

This classification of information support goals is based on an analysis of the main areas of law enforcement activities of the subjects of criminal policy implementation, as well as the goals they face to strengthen the rule of law and order.

However, the versatility of information support makes it possible to classify its goals in other ways. In particular, the allocation of organizational, managerial and auxiliary technical goals deserves attention.

Organizational and managerial goals include:

Identification of objects, processes and phenomena that "generate" criminological and criminal law information and the establishment of the necessary tracking of them;
- creation of a system of methods and techniques for collecting, storing, processing and evaluating information;
- distribution of information in accordance with the characteristics of the subjects of the implementation of criminal policy, the tasks they solve, both in accordance with their requests, and taking into account the possible use of information;
- assessment of the completeness and effectiveness of the use of information;
- the ability to respond to requests from unaccounted users;
- preparation of subjects for the use of information and encourage them to the most complete and effective use;
- protection of information from distortion, misuse and undesirable dissemination.

Auxiliary technical goals cover: providing the necessary formalization of information; development of its carriers; use of technical means (in particular computers); creation of conditions for the storage and transmission of information, and some others.

Types of information support

Level 1 - technical support. It is a set of interconnected and interacting technical means.

Level 2 - information support - a set of information necessary for the implementation of computer-aided design. Its main part is automated data banks, consisting of a database, knowledge base, CAD and CS.

Level 3 - software - a set of computer programs necessary to perform computer-aided design.

Level 4 - organizational and methodological - a set of documents establishing the composition design organization and its divisions, the relationship between them and their functions, a set of documents that establish the composition and rules for the selection and operation of computer-aided design software.

Level 5 - linguistic - a set of design languages, including terms and definitions, natural language formalization rules and methods for compressing and expanding texts.

Level 6 - software - a set of mathematical methods, mathematical models and design algorithms.

Level 7 - conceptual - a set of universal worldview concepts that reflect the goals of the system development.

Information technology software

Information technology software is heterogeneous, part of the software refers to the basic software, without which the operation of technical means is impossible, the other part belongs to the application software. On fig. the classification of IS software tools is given.

Operating systems: Windows, IOS

Service tools and utilities: anti-virus programs, file archivers (WinZip, WinRAR, WinARJ), utilities for testing computers, networks, operating systems, file, disk maintenance (SiSoft Sandra for Windows, Norton Utilities).

Program development tools: CASE-tools (a toolkit for system analysts, developers and programmers that allows you to automate the process of designing and developing software).

Office programs:

DBMS for the organization and management of the database;
- a word processor for working with text documents;
- spreadsheet processor for performing calculations;
- a package of presentation graphics;
- Internet browser for working with information resources of the global network and others.

Information support for personnel

The staffing of the organization system is the necessary quantitative and qualitative composition of employees. The quantitative composition of the personnel service is the list of employees of this unit of the organization. Qualitative characteristics of personnel are a set of professional, moral and personal properties, which are a concrete expression of the compliance of personnel with the requirements that apply to a position or workplace.

The whole set of qualitative characteristics of personnel can be divided into three main groups: abilities (level of education, amount of knowledge gained, work experience in a certain area of ​​professional activity, professional skills), motivations (the sphere of professional and personal interests, the desire to make a career, the desire for power, readiness for additional responsibility and additional loads), properties (the ability to perceive a certain level of physical, mental or intellectual stress, the ability to concentrate, memory and other personal properties necessary to perform any work).

The quantitative composition of the personnel management service is determined by the organizational and staffing structures and the charter of the organization. When calculating the quantitative composition of the personnel management service, the following factors should be taken into account: the total number of employees of the organization; specific conditions and specifics of the organization associated with the scope of its activities (industry, agriculture, trade, insurance activities), scale, the presence of diverse industries, branches; social characteristics of the organization; the structural composition of the employees of the organization (the presence of various categories - workers, specialists, employees, scientists), their qualifications; the degree of complexity of the tasks to be solved in personnel management (implementation of strategic planning, development of personnel strategies and policies, organization of training, promotion, etc.); technical support for managerial work (computers, office equipment, etc.).

In the 1990s in personnel services ah domestic organizations were employed only from 0.3 to 0.8% total number working in all branches of industry and construction. The qualitative characteristics of the personnel officers of those years also presented a very sad picture. Extremely low levels were set vocational training, education, unfavorable age characteristics, low wages of personnel officers.

Currently, in most companies, the situation with the quantitative and qualitative composition of HR employees is changing in better side, specialists in the selection and evaluation of personnel, psychologists and sociologists, and personnel development managers appeared.

Information support structure

The overall structure of an information system can be viewed as a set of subsystems, regardless of the scope. In this case, one speaks of a structural feature of the classification, and the subsystems are called providing. Thus, the structure of any information system can be represented by a set of supporting subsystems. Among the supporting subsystems, information, technical, mathematical, software, organizational and legal support are usually distinguished.

Information support (IS) - a set of a unified system for classifying and coding information, unified documentation systems, schemes for information flows circulating in an organization, as well as a methodology for building databases.

The purpose of the information support subsystem is to timely generate and issue reliable information for making management decisions, to provide information resources at the disposal of any object or subject.

The IO of an enterprise is a given object. To create IO, you need a clear understanding of the goals and objectives, functions of the management system; implementation of the document management system; identification of the movement of information from the moment of its occurrence to its use at various levels of management; availability and use of information classification and coding; creation of information arrays on machine media; possession of the methodology for creating information models.

When organizing IO, it is used, which ensures the creation of a single information base; development of a typical data exchange scheme between different levels of the system and within each level; organization of a unified scheme for maintaining and storing information; providing the tasks to be solved with initial data.

The main functions of the IO are:

1) monitoring the progress of production and economic activities,
2) detection and registration of the state of controlled parameters and their deviation from the specified modes;
3) preparation for processing primary documents, reflecting the state of managed objects;
4) ensuring automated data processing;
5) implementation of direct and feedback between objects and subjects of management.

Unified documentation systems are being created at the state, republican, sectoral and regional levels. The main goal is to ensure comparability of indicators in different areas social production. Standards have been developed that establish requirements for: unified documentation systems; to unified forms of documents of various levels of management; to the composition and structure of details and indicators; to the procedure for implementing, maintaining and registering unified forms documents.

However, despite the existence of a unified documentation system, when examining most organizations, a whole range of typical shortcomings is constantly revealed:

1) an extremely large volume of documents for manual processing;
2) the same indicators are often duplicated in different documents;
3) work with a large number of documents distracts specialists from solving immediate problems;
4) there are indicators that are created but not used, etc.

Therefore, the elimination of these shortcomings is one of the tasks facing the creation of information support.

Schemes of information flows reflect the routes of information movement and its volumes, the places of origin of primary information and the use of resulting information. By analyzing the structure of such schemes, it is possible to develop measures to improve the entire management system.

As an example of the simplest data flow diagram, we can cite a diagram that reflects all the stages of passing or recording an employee in the database - from the moment it is created to the issuance of an order for his admission to work.

The construction of schemes of information flows, allowing to identify the volumes of information and conduct its detailed analysis, provides:

Elimination of duplicate and unused information;
- classification and rational presentation of information.

At the same time, the issues of the relationship between the movement of information by levels of management should be considered in detail. It is necessary to identify which indicators are necessary for making managerial decisions, and which are not. Each performer should receive only the information that is used.

The methodology for building databases is based on the theoretical foundations of their design. To understand the concept of the methodology, we present its main ideas in the form of two successively implemented stages in practice.

Stage 1 - a survey of all functional divisions of the company in order to:

Understand the specifics and structure of its activities;
- build a scheme of information flows;
- analyze the existing document management system;
- determine information objects and the corresponding composition of details (parameters, characteristics) that describe their properties and purpose.

2nd stage - construction of a conceptual information-logical data model for the field of activity surveyed at the 1st stage. In this model, all connections between objects and their details must be established and optimized. The information-logical model is the foundation on which the database will be created.

To create information support, a clear understanding of the goals, objectives, functions of the entire organization management system is necessary; identification of the movement of information from the moment of occurrence to its use at various levels of management, presented for analysis in the form of schemes of information flows; improvement of the document management system; availability and use of a classification and coding system; possession of the methodology for creating conceptual information-logical models that reflect the relationship of information; creation of information arrays on machine media, which requires modern technical support.

Information support of automated information systems consists of out-of-machine and within-machine IS.

The role of information support

Economic analysis is based on the system of economic information, which underlies the optimal management decisions.

Principles for creating a rational flow of information for management:

1. identification of information needs and ways to most effectively meet them;
2. objectivity of reflection of the processes of production, circulation, distribution, consumption, use of resources;
3. unity of information coming from various sources (accounting, statistical and operational accounting), as well as planned data, elimination of duplication in primary information;
4. efficiency of information, comprehensive development of primary information with the derivation of derivative indicators on its basis;
5. possible limitation of the volume of information and increase in the coefficient of its use;
6. development of programs for the use and analysis of primary information for management purposes;
7. coding of primary data for effective use.

For the purposes of management in economic analysis, the economic and financial activities of enterprises are measured by indicators that can be summarized in a certain system.

Indicators:

1. cost and natural - depending on the underlying meters;
2. quantitative and qualitative - depending on which side of the phenomena, operations, processes is measured;
3. volumetric and specific - depending on the use of individual indicators or their ratios.

The analysis is closely related to the principles of management:

1. demographic approach to the management process;
2. coordination, which is directly related to the verification of performance, with operational analysis of what has been done, regulation of work, unity of command, collegiality;
3. savings regime, the implementation of which requires a deep analysis of costs by items and elements, unproductive costs and losses, production, profits;
4. specificity, efficiency of management, objectivity and scientific validity of decisions made. All management decisions must be justified and optimal. Information support provides operational analysis.

The theory of managerial decision-making is based on multi-variance, uncertainty, the influence of additional factors on each individual option, and the establishment of optimality parameters. Multivariance makes it necessary to analyze various options for management decisions. The choice of the best option is carried out with the help of economic and mathematical modeling and system analysis. The development and implementation of marketing programs is associated with analytical calculations.

Marketing programs are impossible without:

1. analysis of the impact on the economy of enterprises of the external and internal environment;
2. market analysis (globally, by commodity groups and individual products)
3. analysis of buyers and consumers (existing and potential);
4. analysis of the competitive environment;
5. analysis market prices and formation of own pricing policy;
6. analysis of final financial results.

Information support of financial management

Information support is one of the key elements of the financial management system. This is a set of information resources and methods of their organization, necessary and suitable for the implementation of analytical procedures that provide the financial side of the enterprise.

It is based on the information base, which includes five enlarged blocks:

1. information of a regulatory and legal nature;
2. financial information of a regulatory and reference nature;
3. financial statements;
4. data and reporting;
5. non-system data.

The first block includes Civil and, federal laws“On Accounting”, “On” and others, as well as resolutions and orders of the Government of the Russian Federation (Regulations on accounting and financial reporting in the Russian Federation, Regulations on accounting policies, etc.). The information in this block must be taken into account because the documents presented in it are binding.

The second block includes regulations state bodies (Ministry of Finance of the Russian Federation, the Bank of Russia, the Federal Commission for the Securities Market, etc.), international organizations and various financial institutions containing requirements, recommendations to market participants and quantitative standards in the field of finance, for example, reports from the Ministry of Finance on various interest rates, on the composition of reporting and the principles for its provision. The regulator in the international aspect is the system international standards accounting, which are not binding, but in fact they are forced to follow all companies operating in the international capital market, goods and services. Not all documents in this block are mandatory.

The third block includes financial statements. According to the law "On Accounting", financial statements are " one system data on the property and financial position of the organization and on the results of its economic activity, compiled on the basis of accounting data in accordance with established forms.

It consists of:

1. ;
2. income statement;
3. explanations to the balance sheet, income statement;
4. specialized forms established by law;
5. reporting on the use of budget allocations;
6. the final part of the audit report.

Management reporting (block 4) is not regulated by law. The composition and forms of management reporting are determined by the enterprise independently in accordance with the nature of its activities and management needs.

Sample list of management reports on manufacturing plant could be as follows:

1. "On the movement";
2. "";
3. "On the production cost";
4. "On the movement of own capital";
5. "On the sale of shares and payment";
6. "On the status of loans taken";
7. "Tax calculations", etc.;

The non-systemic block (block 5) includes general economic information, official statistics or published in the media.

Information support of management decisions

Since the middle of the last century, information has been considered in a broad sense as a general scientific concept. It expresses the exchange of information between people, man and automaton, automaton and automaton, the exchange of signals between animate and inanimate nature in the animal and plant world, as well as genetic information.

In different fields of knowledge, the definition of the concept of "information" is interpreted differently. For example, in cybernetics, mathematics is a quantitative measure that reduces uncertainty. In management, information is understood as information about the control object, environmental phenomena, their parameters, properties and state at a particular point in time.

It is difficult to overestimate the role of information in management. It is the subject of managerial work, a means of substantiating managerial decisions, without which the process of the influence of the control subsystem on the controlled subsystem and their interaction is impossible. In this sense, information is the fundamental base and the main resource of the management process.

Information processes are of decisive importance - the processes of collecting, storing, processing and transmitting data for the purpose of managing production activities and relevant departments.

Information processes are divided into three groups:

Information processes that ensure the choice and formation of the goal;
information processes designed to develop program actions;
information processes that ensure the normal flow of the controlled process according to a given program or plan.

Note that information in this case should not be considered any information, but only those factual data, knowledge, messages that contain elements of novelty for their recipient and are used in the decision-making process.

Part of the actual data can be obtained in the process of analyzing the situation and formulating the problem itself.

However, for a clear statement of the problem and, in connection with this, to facilitate the choice of ways to solve it, additional factual materials are required.

In some cases, decision makers and decision makers (often face the following problems:

First, it is impossible to determine all the facts related to a given problem being solved;
secondly, it is not always certain whether the presented facts are directly related to the problem under consideration;
thirdly, it is not always possible to measure the actual material numerically.

Thus, many natural phenomena that have a direct impact on the economy and social life cannot, in a number of cases, be quantified, even if these phenomena have already taken place in the past. For example, such hard-to-determine facts include fluctuations in yields, water levels in sources that provide water supply to cities (this is hindered by a not always clear relationship between consumption levels and the possibilities of water supply sources), fluctuations in the size of the fish catch over the years, and much more.

The high importance of the information used to develop management decisions is due to the requirements imposed on it: reliability, completeness, timeliness, brevity, clarity, consistency, etc.

The judgment that "information is power" is justified, if only because the possession of information makes it possible to reduce the likelihood of making wrong decisions. Such a requirement as the completeness of information determines the various circumstances of development and the types of decisions made: in conditions of certainty, risk and uncertainty. And this, in turn, is associated with the use of various approaches, methods for developing solutions and their results.

Sources of collecting information can be very diverse: from the media to conducting special studies on their own or with an appeal to the relevant firms. The costs of obtaining information can reach significant amounts, so the amount of information needed for decisions should be estimated in advance.

As a rule, there is no opportunity to collect all the factual material, therefore, one has to make a decision based on the facts available and the facts that can be obtained within the time set for choosing a management decision. Therefore, the closest attention should be paid to the collection of the most necessary factual materials. The criterion here can be the ratio of the increase in the cost of collecting additional factual materials to the expected effect from the use of this additional information.

Naturally, what is of primary importance is not so much the quantity of factual material as its quality. A small amount of carefully selected and processed factual material relating to the issue under consideration is many times more valuable than a thousand facts that are difficult to compare and measure, or that are remotely related to the problem under consideration.

The amount of actual material can be determined by the following three characteristics:

1. The degree of confidence that the so-called facts really are.
2. The degree and direction of the impact of each specific fact on the case and problem under consideration.
3. The degree of relation of the fact to the situation under consideration.

In all cases, to evaluate the factual material, it is always necessary, whenever possible, to apply one or another scientific method. Information gathering methods can be informal or formal. The first group includes ways to obtain information through direct communication with subordinates, colleagues, customers, business partners. However, the dynamism of market situations required the acceleration of the processes of collecting, transmitting, processing information. Modern needs of management activities have led to the need for computerization of the decision-making process. The solution of complex problems that require multivariate calculations is associated with a huge amount of time spent on their implementation manually.

The introduction of computer technology and a fundamental change on this basis of information and communication processes directly affect the adoption of managerial decisions. The ever-increasing volume of information and the relatively low productivity of the people involved in its processing required a transition to new information technologies (NIT).

These are integral technological systems for making managerial decisions, which are characterized by:

New technologies of communication networks of computers (based on local and distribution networks);
new information processing technologies based on personal computers and workstations (PC and AWS);
paperless technology;
technology of use artificial intelligence in the decision-making process based on simulated systems with various forms of situation representation, expert systems, knowledge, etc.

Practice shows that most often decisions on complex problems are made in a dialogue between a computer and a person. One of the advantages of NIT is the possibility of collective action (due to participation in the discussion of different specialists) on the basis of local and distribution networks of computers, data transmission facilities, workstations.

Information support levels

At a strategic level, managers need information to help them plan and make decisions about future business lines. They must carefully analyze the external environment.

At the level of departmental management, information is needed that can assist workers and control their actions.

Managers at the operational level are interested in the daily execution of various tasks within their areas of responsibility. They plan, organize and control the daily work within the organization.

Registration of transactions and transactions is the basis for generating information within the organization. In the past, such registration was carried out on paper, in general ledgers, on special cards. As soon as computers became widespread in most organizations, the volume of accumulation of such information increased dramatically. As information is processed, managers encounter or need different types of information.

The first type of information is general. General information is that information that arises by chance or in response to non-specific queries or searches. She answers questions like "What do you want to know?" or “Is there anything of interest?” For example, when strategic managers research environment, then they do it for general information.

Because the general information is so broad, it is difficult to determine in advance and difficult to maintain in computer systems. This information is more often used at the strategic level than at the operational level. It is not used at all at the level of transactions.

Specific information that satisfies special requirements and may be requested when you check the balance of your checking account in an automated teller machine. Specific information may also be unsolicited, such as when you receive a notification that the cost of using your phone has increased. Transactions are entirely focused on specific information, that is, information that satisfies specific requirements.

Encouragement information is similar to specific information in that it is too specific. If specific information simply makes the recipient aware of something, then stimulating information requires action. The required action is almost automatic, it is pre-programmed. The stimulating information may or may not be requested, and the stimulated action may be of any type.

Exceptional information is similarly stimulating in the sense that it stimulates a specific type of action, and because it is requested by a general requirement when an exception occurs. It should be noted that neither incentive nor exclusive information requires a comprehensive solution.

Quite often used when performing the control function. This information is received by top managers, to a lesser extent - by middle managers. Exceptional information is mandatory when solving problems of a strategic nature.

The four types of information described above assume a simple response from the persons being informed. General and specific information simply tells the person what he or she did not know before.

The fifth type of information is control information, which is necessary when adjusting plans or other actions, moreover, when these adjustments were not foreseen in advance. This quality distinguishes control information from stimulating information.

The sixth type is distribution information, which is useful for management decisions about how to allocate personnel, time, equipment, or finances, according to the project. When a manager has data on two proposed projects, he must decide how to allocate the resources at his disposal. Here he needs data to enable him to obtain information about the relative costs and benefits of the two projects. Distribution information is used for scheduling certain level.

The seventh type - guiding information, is used to make decisions on a specific economic issue.

In the implementation of activities, i.e., the implementation of plans, a large role is given to stimulating information and specific information. These types of information are used both at the level of operational management and at the level of transactions.

The information needed for the management level of divisions or production units relates to the directing and controlling activities of subordinate units in the organization.

Information quality assurance

The quality of information is the degree of practical suitability of information used in the management process, determined by a combination of such properties as completeness, density, usefulness, reliability, and value of information.

Under the main indicators of the quality of information, we mean its reliability, meaning the measure of preservation of syntactic and semantic characteristics under the influence of those destabilizing factors that may appear in the process of entering information into the database and working with them.

The main destabilizing factors: failures, failures, errors, quantitative and qualitative insufficiency, emergency situations.

Causes of destabilizing factors: people, technical devices, software (SW), technological support.

The implementation of a destabilizing factor in each of the above reasons causes a decrease in one or another quality indicator.

In more detail, the concept of information quality (or data quality) can be defined as the process of assembling information (including names, addresses of real and Email, phone numbers, part codes, SSNs and SKUs, in a logical order), data cleansing and enhancements, and merging related records to eliminate duplication.

ETL (extract, transform, load) software does the following: extracts records/fields from one data source, converts the data to new formats, and loads this data to the destination. Data quality software, in turn, works exclusively with the content of individual records to ensure they are accurate, up-to-date, and consistent. There are market-leading ETL vendors and leading data system developers, resulting in full-featured, holistic, and simple solutions.

Data quality assurance tools should be integrated wherever data is entered, uploaded, processed or updated. Ensuring data quality b. built into the initial phases of e-business, CRM, BI and ERP projects. Many designers pay attention to data quality too late - when the data is already in the repository or when the project has already failed. By not building in data quality assurance at every point of contact with the consumer, both on the client side and on the server side, the enterprise is dooming itself to a huge investment of time and money to clean up the data.

The legacy systems of an enterprise and the quality of the data contained in each must be carefully considered. One system may contain more reliable data than another. Some may store data in the desired format, and statistics may come from outside. The goal of CRM, ERP, BI/Data Warehouse and Middleware projects is to collect data from various systems for use in various departments of the enterprise for various purposes, and as a result, increasing the efficiency of the company. Data accuracy is essential for analysis, forecasting and customer relationship building. Even if each of the systems supplying data for a new project contains only a small percentage of "bad" data, when they are combined, this percentage grows exponentially.

Data quality solutions can be fully integrated with CRM, ETL, ERP or BI solutions so that the end user can benefit from a complete, fully functional system that does not require staff training on different software products and can reduce implementation time. The existing data processing in the enterprise does not have to be converted to fit the new solution. Thanks to integration and strategic partnerships, it is possible to choose the most suitable solution. But keep in mind that the solution does not have to be fully integrated. Some vendors offer tools that can be easily integrated by the enterprise, and these stand-alone solutions often prove to be the most effective for specific projects.

Real-time systems require data quality solutions that are also designed to work in real time. These may be specialized software packages designed for high-speed transaction processing, or, most likely, online systems with remote access capabilities (for example, offered by an application service provider (ASP)). Real-time systems can provide interface cleaning and validation, as well as data enrichment for sites, order processing centers, and other data entry points.

Asynchronous/batch systems can work either on the client workstation that is the data source, or using asynchronous processes on a centralized server. For many companies, this regular data cleansing is an essential component of customer relationship management.

Once a data quality solution is implemented, it should not require complex and ongoing maintenance. Once it is implemented and configured, maintenance is typically required only when a new release is received or a decision is made to change the application or business rules. To reduce the cost of installing new releases, you should choose solutions that easily store and transform business rules.

Benefits of implementing data quality solutions. The biggest gain from implementing such solutions is the confidence in the accuracy of the data.

But in addition, the data quality solution also allows you to:

Manage customer data contained in various formats in separate databases.
Consolidate multiple identical data for the same customer from different legacy sources and create a unified view of the customer.
Help organizations create and maintain successful customer relationships.
Provide data quality insights - anytime, anywhere, on any device - to help businesses improve customer understanding and service.
Improve knowledge management and business intelligence with more reliable and accurate information.
To provide all kinds of operational and analytical applications of the enterprise with clean and reliable data coming through extensive information channels.

Customer inattention and human errors are critical to secure e-business transactions.

Leaders in the delivery of traditional data quality tools may work with information other than the names and addresses of customers they are accustomed to. They can work with email addresses, phone numbers, dates, SKUs, customer IDs, account numbers, and various user-defined fields. Many advanced solutions allow the user to define rules and templates specific to their own data and internal business rules.

The composition of information support

The information support includes: regulatory and reference data that make up the information basis of the system, current information that requires a response from the system or affects the decision-making algorithm, accumulated accounting and archival information necessary for planning and developing the system. Since any information must be reflected on the appropriate medium, the development of information support consists not only in determining the semantic content and information characteristics of flows, but also in determining the material media of information, creating documentation systems and storing information on machine media.

Linguistic support of an automated control system is a set of scientific and technical terms and other language tools used in automated control systems, as well as natural language formalization rules, including text compression and expansion methods, in order to increase the efficiency of machine information processing and facilitate human-machine communication.

The technical support includes a set of technical means (CTS) designed to ensure the operation of the automated control system. The complex of technical means is one of the main parts of construction automated control systems, which largely determines the level of automation of managerial work. It makes it possible to transfer control to a more operational level and obtain optimal solutions due to the more efficient use of mathematical models and methods.

The main parts of the complex of technical means of building automated control systems are computers with a complex of all devices that ensure its normal operation, and external (peripheral) devices necessary for the functioning of building automated control systems. This set of computer devices, peripheral devices, office equipment and communication facilities provide the processes of collecting, transmitting, processing and storing the necessary information.

Information support of public administration

The basis of public administration is information, which we define as a set of any information, characteristics of something, facts, data on relevant objects, phenomena, processes, relationships, events, etc., collected and systematized in a usable form.

Information support of public administration is a system of concepts, methods and means designed to provide users (consumers) with information.

Information support system - includes information resources, organizational and functional, functional, software, technical, technological, legal, personnel and is designed to collect, process, store and issue information to users.

Information resource- this is information (data) organized in information support systems in the form of funds on physical media (databases, libraries, archives) owned or disposed of and used by legal entities or individuals.

Management information is a part of social information that is selected from the general array according to the criteria of suitability for servicing state-legal processes of formation and implementation of control actions.

There are the following sources that objectively generate management information:

A) the norms of legislative and other acts authorizing state bodies and civil servants to perform some actions in the designated time and direction;
b) appeals of citizens to state bodies for the realization of their legitimate interests of subjective rights;
c) mandatory instructions from higher authorities to be carried out by lower ones;
d) facts, relations revealed in the processes of control, various checks;
e) problematic, conflict, extreme and other difficult situations that require prompt and active strong intervention of government agencies and officials. Such crisis situations require the development of appropriate management action algorithms in advance. Although such situations are unique, all the same, for each of them, models for the rapid and energetic intervention of specific state structures and officials should still be thought out and rehearsed.

Management information must meet the requirements of relevance, reliability, sufficiency, accessibility and authenticity (expression in a form understandable to people).

The current stage of public administration informatization is characterized by a sharp increase in information flows and the creation of such information tools and technologies that have radically changed all information processes and the intellectual understanding of them. Therefore, to date, all the leading countries have already determined their policies and strategies for moving towards. The US administration approved its plan of action in the field of the National Information Structure. In July 1994, the Commission of the European Community adopted the Action Plan "European Path to the Information Society". Russia has also embarked on the path of building an information society. Tasks of grandiose scale are outlined in the Federal Target Program "Electronic Russia".

Information support of the project

Information support of the Project includes data collection, primary data processing, storage of initial arrays, data transfer for deep processing and long-term storage via high-speed information networks, deep data processing, organization of a universal database of the experiment, high-speed access to it by interested users.

The unique information about the relict background of the Universe, obtained during the experiment, will have no analogues in the foreseeable future and will form the basis for many studies - this is essentially the "GENE POOL" of the Universe.

The primary formation of the “GENE POOL” is carried out on the RATAN-600, where the initial data, after preliminary processing, enters the local Database of the SAO RAS, forming a local Archive of the initial data. Deep multidimensional processing of data arrays is carried out in St. Petersburg (IVViBD) and in Rostov-on-Don (Rostovsky State University). For this purpose, software packages developed in foreign data processing centers on anisotropy 3. To the background and domestic high-performance computing technologies are used. The implementation of high-speed (128-256 kbps) access to the Internet RATAN-600 will allow you to quickly dump the accumulated data into the universal database IVViDB for deep processing and high-speed access to it by the main project participants: Russian State University, Moscow State University, St. Petersburg State University, ACC FIAN, etc.

The development of systems for collecting and primary data processing, as well as a local database, is carried out by the SAO RAS.

Primary data streams will be received around the clock from the acquisition system based on signal processors for 3 years at a rate of 10Hz. If there are 256-1800 receiving channels (12 bits), the input data rate will be maintained at the level of 1-3 GB/day. Primary data reduction reduces their volume by 1-10 times, depending on the nature of the data processing. The daily data flow after their primary reduction will be 0.3-3 GB. The required speed of sustainable data transportation for subsequent deep processing and storage will be up to 10-50 kbps.

Cross-correlation processing of channels of a matrix radiometer on the main observation wave makes it possible to filter out atmospheric and low-frequency instrumental noise (primary reduction). Further data processing is performed by robust algorithms and summation of multi-day data over the same sky section. The noise filtering of the Galaxy and the Metagalaxy (discrete radio sources) is performed using cross-correlation and Gaussian analyzes of averaged arrays obtained at different wavelengths and using international catalogs. All of the above procedures have been mastered on small volumes given at the SAO RAS. The whole experiment passed the stage of computer simulation.

We see that an extremely deep program for studying the anisotropy of the 3K background using new technologies makes it possible to significantly advance many problems of extragalactic astronomy, dramatically increase the potential of Russia's main observing center in the short-wavelength range, and begin research on next-generation programs in the region of the extremely distant Space (polarization and spectral observations at the submicro-K level, new comprehensive studies in radio and infrared regions in conjunction with the 6-m telescope SAO, etc.).

Information and reference support

To solve various kinds of problems on a computer, various classes of programs are used. So, for text processing, text editors are used, for image processing - graphic editors, for storing and processing reference information, specialized databases are used - computer reference systems.

It is reference systems that solve all the tasks of providing consumers with regulatory information. Help systems have a number of unique advantages and capabilities.

First of all it is:

Ability to compactly store large amounts of information;
the ability to display stored information in a structured way;
quick search option necessary documents or even their fragments in huge data arrays.

Specialists of CJSC SPC IREB developed an information and reference system in which, along with the main capabilities of such information and legal systems as Garant, Consultant and Codex, the principle of open technologies is implemented, which allow not only to actively develop the system , filling it with new documents, and also make it possible to store and view photo, audio, multimedia and video materials and various kinds of computer files, which require the use of external applications to view and analyze. This innovation allows not only to store the texts of documents, but also, if necessary, to illustrate them, for example, with photo and video images.

The software of the developed information and reference system allows not only to store texts and all these "objects" of different properties, but also to link them with each other.

Business information support

Information in business refers to information that may have an impact on the production process of the enterprise and its position in the goods market.

Impossible without information support. Before starting his activity, an entrepreneur must assess the conditions of production, the possibility of obtaining resources, the degree of market saturation - all this is possible only by obtaining and processing the necessary information.

All available and incoming information to the enterprise can be presented as business, relevant and current.

The business view of information represents information about the internal and external environment of the business. Such information is necessary for making managerial decisions. Different types of business information are needed at different stages of managerial decision-making. For example, a car is produced at the Ulyanovsk Automobile Plant. To enter the foreign market, the model must have a name. The fact that the model is already ready for mass production, but does not yet have a name, is operational information. It becomes available to all employees of the plant, in order to involve them in finding a beautiful name. This type of information is called overview information. At the next stage, proposals are received from the workers of the plant, which are considered by the relevant department. This type of information is the final information that allows you to come to a decision.

Relevant information is a type of information that is collected to determine a specific task, goal; for a certain period of time or for a specific person. With the help of this type of information, the purpose of the activity is substantiated, the development and entry into the market of a new product, etc. Relevant information is largely used in marketing.

Enterprise marketing is understood as a harmonious combination of entrepreneurial, managerial, commercial, social, financial and other types of activities to meet the needs, requests and interests of consumers in order to increase profits, ensure sustainable functioning and development of the enterprise.

This is the initial stage of the activity of any enterprise. Without analysis of the entire population market relations the existence of an enterprise in market conditions is impossible.

Current information is information about events that accompany events in the business. It can be household and signal. Household information in business is understood as information of a private nature, that is, intended and important only for a businessman. Signal information is related to the economic situation of the enterprise. It can be both positive and negative.

In turn, business and relevant information can represent business information consisting of data about the manufacturer, seller of goods, competing firms, goods, works, services, etc.

Business information at the place of its passage is divided into internal and external. Internal information contains:

Data of the internal information system;
data of information and analytical work of employees;
data of information and analytical work of the entrepreneur.

Inside information includes information about, profit and loss; turnover statistics, orders, customers, production costs; on the quantity and quality of products; about technology, equipment, about the improvement of labor and the prospects for increasing its productivity, etc.

External information includes:

Data from international information systems;
data from national information systems;
media data;
data of specialized structures.

Therefore, external information consists of data on the state of international markets; on the state of the country's economy as a whole, individual regions and industries; about consumers, suppliers and competitors; on scientific discoveries, patenting and licensing in relevant industries, etc.

To make a quality management decision, information must have specified properties and meet certain requirements. Requirements for information in business can be divided into two main areas: purposefulness and quality. In terms of purposefulness, information should be useful, reliable, complete and timely. The quality of information is determined by sufficiency, assimilation, accuracy and novelty.

In order to make a quality management decision, in addition to the requirements for the information itself, it is necessary to fulfill certain requirements by the employees involved in the enterprise management process. The main one is information culture, the mastery of which is becoming increasingly important and necessary condition success in business. Information culture is understood as the creation of conditions at the enterprise, under which each specialist is able to independently receive, process and evaluate information aimed at achieving the goals of the enterprise, making it available to staff.

An optimal information culture in business should meet the following requirements: organization of the most rational exchange of information; creation of necessary and sufficient conditions for the collection, storage, processing and transmission of information; providing the necessary amount of information for specialists; mastering the basics of information culture by the personnel. The world economy, which has entered the era of the formation of the information society, is characterized by a qualitatively new production apparatus based on computerized tools and information technologies.

Information technologies mean the use of computer, computer technology and communication systems for the creation, collection, storage, processing of information in all spheres of public life.

As information technology provides for the creation of the information society, a powerful industry called the information business is emerging to meet its needs.

Modern automated information systems that are necessary today for successful business can be divided into several classes.

1. Information support business:

Information reference systems;
expert systems;
various databases.

2. Financial and economic information systems:

Accounting and audit;
banking automated information systems;
automated stock market systems.

3. Management automated information systems:

Paperless document management systems;
management automated information systems;
legal information systems.
The implementation of modern computer technologies is most fully carried out in computer networks.

The information business can be viewed from various perspectives, covering technical, technological and economic aspects information market. The information business covers not only the industrial areas of production, but also the sphere of distribution and advertising, as well as the trade in "electronic samples".

Organizational forms and performers of economic analysis at enterprises. Planning of analytical work Information and methodological support of the analysis. The order of registration of the results of the analysis.

The effectiveness of the analysis of economic activity largely depends on its proper organization, which must meet a number of requirements. It should be built on a planned basis, based on the latest techniques ensure the effectiveness and efficiency of the analytical process.

Analytical work is included in job responsibilities every leader, every manager who makes managerial decisions. That's why important principle her organization is a clear distribution of responsibilities for analysis between individual performers. The rational distribution of duties ensures, on the one hand, the completeness of the analysis, and, on the other hand, the prevention of duplication of the same work by various services, more efficient use of the specialists' working time.

Organizational forms of analysis of economic activity at enterprises are determined with the composition of the apparatus and the technical level of management. At large industrial enterprises, the activities of all economic services are managed by the chief economist, who is the deputy director for economic issues. He organizes all economic work at the enterprise, including the analysis of economic activity. The laboratory of economics and organization of production, the planning and economic department, the departments of labor and wages, accounting, financial and others are subordinate to him.

A department or group of economic analysis can be allocated to a separate structural unit. In medium and small enterprises, the analytical work is headed by a planning department manager or chief accountant.

Economic analysis is the responsibility of employees not only of economic services, but also of technical departments (chief mechanic, power engineer, technologist, new technology, and others). This analysis is also carried out by shop services, heads of teams, sections, and others. This is explained by the fact that no matter what qualifications employees of economic services have, only their forces cannot provide a deep and comprehensive analysis economic activity of the enterprise. Only through joint efforts, joint work of economists, technicians, technologists, heads of production services, who have versatile knowledge on the issue of what is being studied, it is possible to comprehensively investigate the problem posed and find the best option for solving it.

To conduct one-time analytical studies related to solving major strategic problems, enterprises can also resort to the services of specialists from audit and consulting firms.

An important condition on which the effectiveness and efficiency of economic analysis depends is the systematic nature of its implementation. Therefore, at each enterprise, all work on the analysis must be planned, for which they make up a comprehensive plan for the analytical work of the enterprise and thematic plans.

Comprehensive plan of analytical work usually for one year. It is developed by a specialist responsible for its implementation. The plan outlines a list of objects of analysis to be studied, determines the purpose of the analysis. Then they develop a system of indicators, the analysis of which ensures the achievement of the set goal, providing for the frequency of analysis for each object (once a year, quarterly, monthly, ten days, daily), the timing (periods) of analytical work, the composition of the analysis performers for each issue and the distribution of responsibilities between them. It should also provide sources of information and methodological support for the analysis on each issue that is being studied (number of instructions or computer program). The plan also notes external and internal users of the analysis.

In addition to a comprehensive plan, the enterprise can also develop thematic plans for analyzing global issues that require in-depth study. They consider objects, subjects, stages, terms of the analysis, its performers, and the like.

An important place in the organization of economic analysis at the enterprise is occupied by its information support. For analysis, not only economic data is used, but also technical, technological and other information. All data sources for economic analysis are divided into normative-planned, accounting and pozaoblіkovі.

Regulatory planning sources include all types of plans that are developed at the enterprise (perspective, current, operational), as well as regulatory materials, estimates, price tags, project assignments, etc.

Sources of accounting information - this is all the data that is contained in the documents of accounting, statistical and operational accounting, as well as reporting of all types, in the primary accounting documentation.

The leading role in the information support of the analysis belongs to accounting and reporting, which most fully reflect economic phenomena, processes, and their results. A modern and complete analysis of data from primary and consolidated accounting registers and reporting ensures that the necessary corrective measures are taken to achieve better business results.

Statistical accounting and reporting data of the enterprise are used for in-depth study of the trend of the main indicators and the factors that form their level. The study of macroeconomic statistics in general for the industry or the national economy is necessary to assess the external conditions for the functioning of the enterprise and the degree of economic and financial risks.

Operational accounting and reporting contribute to a more efficient provision of analysis with the necessary data (for example, on the production and shipment of products, on the state of inventories) in comparison with statistics or accounting, and thereby create conditions for increasing the efficiency of analytical research. The accounting document, according to our classification, is also the economic passport of the enterprise, which accumulates data on the results of economic activity for several years. Significant detailing of the indicators contained in the passport makes it possible to conduct numerous studies of the dynamics, to identify trends and patterns in the development of the enterprise's economy.

Out-of-account sources of information - these are documents regulating economic activity, as well as data characterizing the change in the external environment of the enterprise. These include:

1. Official documents that the enterprise is obliged to use in its activities: laws of the state, presidential decrees, government decrees, orders of top-level management bodies, acts of audits and inspections, orders and orders of the company's managers, decisions of the board of directors, meetings of shareholders, etc.

2. Economic and legal documents: contracts, agreements, decisions of arbitration and judicial bodies, claims.

3. Scientific and technical information: publications, reports on the results of research work, etc.

4. Technical and technological documentation.

5. Materials of special surveys of the state of production at individual workplaces - timekeeping, photographic materials, etc.

6. Information about the main contractors of the enterprise - suppliers and buyers. Supplier data is needed to predict their reliability and pricing policy. Information about buyers is required to characterize their current and long-term solvency.

7. Data about the main competitors, which are taken from various sources of information - the Internet, radio, television, newspapers, magazines, newsletters and the like.

8. Data on the state of the market of material resources (market volumes, level and dynamics of prices for certain types of resources).

9. Information about the state of the capital market (refinancing rates, official foreign exchange rates, rates of commercial banks on loans and deposits, etc.).

10. Data on the state of the stock market (bid and offer prices for securities of the main types, volumes and prices of transactions from the main types of stock instruments, a composite index of price dynamics in the stock market).

11. Data from the State Statistics Committee on changes in the macroeconomic situation in the country, and the like.

Equally important in the organization of analysis is its methodological support. The effectiveness of the analysis depends on what analysis methods are used in the enterprise. Responsibility for the methodological support of the analysis is usually assigned to a specialist who manages the analytical work at the enterprise. He is obliged to constantly improve the methodology for a comprehensive analysis of economic activity based on the study of scientific achievements and best practices in the field of analysis and implement IT in all segments of the enterprise, carrying out training and retraining of personnel on analysis issues. Of particular importance is the development of one's own or adaptation of ready-made computer analysis programs that allow one to quickly and comprehensively study the results of economic activity using economic and mathematical methods.

Any results of an analytical study of the activities of the enterprise as a whole or its segments must be formalized with the appropriate documents. It can be an analytical report (explanatory note), reference, conclusion.

Analytical report (explanatory note) usually compiled for external users. If the results of the analysis are intended for on-farm use, they are drawn up as a certificate or conclusion.

The content of the analytical report should be sufficiently complete. First of all, it should contain general questions reflecting the economic level of development of the enterprise, the conditions of its management, the characteristics of the assortment and pricing policy, the competitiveness of products, the breadth and share of product sales markets, the reputation of the enterprise, its image in the business world. It is also necessary to indicate the position of the goods in the sales markets, i.e. at what stage life cycle each product is on the market (at the stage of introduction, growth and development, maturity, saturation and decline). Real and potential clients point out the strengths and weaknesses of their business. After that, it is necessary to reflect, for at least three years, the dynamics of indicators characterizing the production and financial results, the property and financial condition of the enterprise, its business activity, work efficiency, and development prospects. It is also necessary to disclose in it changes in the accounting policy of the enterprise, which can significantly affect cash flows, financial results, and so on.

A breakdown of the aggregated reporting indicators should be made (the composition of receivables and payables, short-term and long-term financial investments, distribution of profits, etc.), as well as information by segments (revenue, costs, profit, assets, segment liabilities by operating and geographical characteristics). To correctly display the dynamics of indicators, their comparability in all parameters (according to the assessment methodology, calculation methodology, composition, etc.) must be ensured.

In the explanatory note, they characterize both the positive and negative aspects of the enterprise's activities for the reporting period, reveal the objective and subjective, external and internal factors that influenced the production and financial results of its work, lay out a list of measures aimed at eliminating the identified shortcomings and improving the efficiency of functioning enterprises in the future.

The analytical part of the report should be substantiated, specific in style. The results of the analysis are presented in it in the form of tables, graphs, diagrams, etc. Particular attention should be paid to the conclusions and suggestions based on the results of the analysis. They must be comprehensively substantiated and aimed at improving the results of economic activity, the development of identified on-farm reserves.

Separately, one should dwell on the non-textual form of presenting the results of the analysis. This is a permanent layout of typical analytical tables, graphs without explanatory text. Analytical tables and graphs allow you to systematize, summarize the material being studied, and present it in a form suitable for perception. Tables can take a variety of forms. they are built in accordance with the data needed for analysis. Indicators in analytical tables must be placed so that they can be used simultaneously as analytical and illustrative material. At the same time, one should not try to present all indicators of the enterprise's work in one table or go to the other extreme - to introduce many tables. Both universalization and the multiplicity of tables make it difficult to use them. Analytical tables should be clear and simple.

This procedure for reporting the results of the analysis has recently been used more and more. It is designed for highly qualified workers who are able to independently understand the processed and systematized information and make the necessary decisions. Non-textual analysis increases its effectiveness, as it reduces the gap between the performance of the analysis and the use of its results.

The most significant results of the analysis can be recorded in the sections of the economic passport of the enterprise specially provided for this. Such data for several years allow us to consider the results of the analysis in dynamics.

graduate work

1.2 Information support for the analysis of the effectiveness of the financial and economic activities of the enterprise

Determining the quality of the financial condition, studying the reasons for its improvement or deterioration over the period, preparing recommendations to improve the financial stability and solvency of the enterprise are the main points of the analysis of the financial condition. The detailing of the procedural side of the methodology of financial analysis depends on the goals set, as well as various factors of information, time, methodological and technical support. The effectiveness of financial analysis directly depends on the completeness and quality of the information used. Currently, in some publications on financial analysis, there is a simplified approach to the information support of financial analysis, focusing on the use of exclusively accounting (financial) statements or, more broadly, on accounting data.

Analysis of the financial condition of the enterprise is an integral part of the overall financial analysis. The financial results of the enterprise are characterized by the amount of profit received and the level of profitability. Profit is the real part of the net income created by surplus labor. Only after the sale of the product (works, services) net income takes the form of profit. The amount of profit is defined as the difference between the proceeds from the economic activities of the enterprise (after paying value added tax, excise tax and other deductions from proceeds to budget and extra-budgetary funds) and the sum of all costs for this activity.

Indicators of financial results (profit) characterize the absolute efficiency of the management of the enterprise in all areas of its activity: production, marketing, supply, financial and investment. They form the basis for the economic development of the enterprise and the strengthening of its financial relations with all participants in the commercial business. Making a profit is the main goal of any business entity.

On the one hand, profit is an indicator of the effectiveness of the enterprise, because. it depends mainly on the quality of the enterprise, increases the economic interest of its employees in the most efficient use of resources, tk. profit is the main source of production and social development of the enterprise. On the other hand, it serves as the most important source of formation of the state budget. Thus, both the enterprise and the state are interested in the growth of profit amounts.

Economic analysis occupies an intermediate place between the collection of information and the adoption of managerial decisions, therefore its complexity, depth and effectiveness largely depend on the volume and quality of the information used. Economic analysis not only acts as a consumer of information, but also creates it for its own needs and for making managerial decisions. Information is usually understood as ordered information about the processes and phenomena of the external world, the totality of any knowledge, data.

The value of economic information can be considered in three aspects: consumer - its usefulness for management, economic - its cost and aesthetic - its perception by a person. The value of information is usually determined by the economic effect of the functioning of the control object, caused by its use value. The main requirement for information is its usefulness in decision-making. To ensure this requirement, the information must be understandable, relevant, reliable, and also comply with the idea of ​​harmonization and standardization.

An important place in the organization of economic analysis at the enterprise is occupied by its information support. The analysis uses not only economic data, but also technical, technological and other information. All sources of data for analysis are divided into normative-planned, accounting and extra-accounting.

Regulatory planning sources include all types of plans that are developed at the enterprise, as well as regulatory materials, estimates, etc. Accounting information sources are all data that contain accounting, statistical and operational accounting documents, as well as all types of reporting, primary accounting documentation. Extra-accounting sources of information are documents regulating economic activity, as well as data characterizing changes in the external environment of the enterprise. These include:

Official documents that the enterprise is obliged to use in its activities: laws of the state, orders of the president, government decrees, acts of audits and inspections, orders and orders of managers, etc .;

Economic and legal documents: contracts, agreements, decisions of the judiciary;

Scientific and technical information;

Technical and technological documentation;

Data on the main competitors, information on suppliers and buyers;

Data on the state of the market of material resources (market volumes, the level and dynamics of prices for certain types of resources).

Thus, the information base for financial analysis is the entire information system of the enterprise, which includes:

Statistical reporting package;

Financial reporting package;

Internal documents of the enterprise;

Accounting registers;

Primary accounting documents;

Constituent documents;

Planning documentation;

Explanatory note to the annual accounting report.

Currently, the financial (accounting) statements of the organization are formed taking into account modern standards, since accounting is a tool for collecting, processing and transmitting information about the activities of an economic entity so that interested parties can better invest the funds at their disposal.

An organization's financial statements can be used as information support for economic analysis: balance sheet, income statement, statement of changes in equity, cash flow statement.

The main requirement for information presented in reporting is that it be useful to users, that is, that this information can be used to make informed business decisions. To be useful, information must meet the following criteria:

Relevance means that the information is relevant and influences the user's decision. Information is also considered relevant if it provides the possibility of prospective and retrospective analysis;

The reliability of information is determined by its truthfulness, the predominance of economic content over the legal form, the possibility of verification and documentary validity;

Information is considered true if it does not contain errors and biased assessments, and also does not falsify the events of economic life;

Neutrality implies that financial reporting does not focus on meeting the interests of one group of users of general reporting to the detriment of another;

Understandability means that users can understand the content of the reporting without professional specific training;

Comparability requires that data about the activities of the enterprise be comparable with similar information about the activities of other firms.

The analysis of financial indicators should be carried out according to such sources: "Report on financial results and their use", "Balance sheet of the enterprise", as well as according to accounting data, working materials of the financial department (service) and the legal adviser of the enterprise. To conduct a comparative analysis, it is recommended to use versatile information from other enterprises with similar activities, which characterizes their financial performance.

The financial result of the enterprise is expressed in the change in the value of its own capital for the reporting period. The ability of an enterprise to ensure the steady growth of its own capital can be assessed by a system of indicators of financial results. Summarized the most important indicators of the financial results of the enterprise are presented in the form No. 2 of the annual and quarterly financial statements.

These include: profit (loss) from sales; profit (loss) from financial and economic activities; profit (loss) of the reporting period; retained earnings (loss) of the reporting period.

Directly according to the data of form No. 2, the following indicators of financial results can also be calculated; profit (loss) from financial and other operations; profit remaining at the disposal of the organization after paying income tax and other obligatory payments (net profit); gross income from the sale of goods, products, works, services. Form No. 2 also provides comparable data for the same period last year for all the listed indicators.

The financial results of an enterprise are expressed in the ability of a certain enterprise to increase its economic potential.

The analysis of economic activity is an important element in the production management system, an effective means of identifying on-farm reserves, the basis for the development of scientifically based forecast plans and management decisions and monitoring their implementation in order to increase the efficiency of the enterprise.

In modern conditions, the independence of enterprises in making and implementing management decisions, their economic and legal responsibility for the results of economic activity is increasing. Objectively, the importance of the financial stability of economic entities is increasing. All this enhances the role of financial analysis in assessing their production and commercial activities and, above all, the availability, placement and use of capital and income. The results of such an analysis are necessary, first of all, for owners (shareholders), creditors, investors, suppliers, tax authorities, managers and heads of enterprises.

Thus, information support for the analysis of the effectiveness of an enterprise's activity is the most important characteristic in assessing the economic activity of an enterprise. Next, consider the methods for assessing the financial and economic activities of the enterprise.

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