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Fundamentals of organizing computer processing of economic information. Economic information and its processing

  • 20.04.2020

Content

3. Organization computer processing economic information 3
15. Analysis of capital allocation and assessment of the property status of the enterprise 7
Problem 1 15
Problem 2 18
Problem 3 19
References 21

3. Organization of computer processing of economic information

Economic information reflects the facts of production and economic activity using a system of natural and cost indicators. Economic information, as a rule, is transmitted and processed in the form of signs recorded on various substances and media. A set of signs used for the exchange of economic information in a certain economic system, forms the language of economic information.
Analytical processing of economic information is very labor-intensive, so the efficiency and effectiveness of economic analysis increases significantly when using modern technologies information processing. The computing tools available to enterprises and organizations make it possible to fully automate the processing of economic information, including the analysis of enterprise activities. The need to automate economic analysis is due to the increasing importance economic methods enterprise management: the need to develop and justify long-term business plans, comprehensive assessment of the effectiveness of short-term and long-term management decisions.
In this regard, the organization of computer processing of economic information becomes objective necessity. This trend is due to the growing importance of high-quality information services for the business management process, the rapid development of the technical capabilities of modern computers, and the peculiarities of the current period of economic development.
The most effective organizational form of using PCs is the creation on their basis of automated workstations (AWS) for accountants, economists, planners, etc. An automated analyst workstation is understood as a professionally oriented small computing system designed to automate work on analyzing business activities. The technical base of the analyst's workstation consists of personal computers of domestic and foreign production.
Most effective form The functioning of the automated workplace is to connect them into a single computer network for analytical support of the economic activities of the enterprise.
Experience in designing analyst's workstations and other systems allows us to generalize the requirements for their functioning: timely satisfaction of the computational and information needs of the economist when analyzing economic activities; minimal response time to analytical requests; the ability to present output information in tabular and graphical form; the ability to make adjustments to the calculation methodology and to the forms for displaying the final result; repeating the process of solving a problem from any arbitrarily specified point (stage) of calculation; ability to work as part of a computer network; ease of mastering the techniques of working on an automated workstation and the interaction of the man-machine system.
Within the framework of the analyst's workstation, the entire information fund of the enterprise functions in the form of a database, knowledge base and software. Databases provide factual data about business activities. The intellectual shell of their useful reading is knowledge bases - methods and techniques of analysis. Software tools form a tool for the automated execution of analytical tasks for information support of economic activities.
At the same time, the organization of computer processing of economic information is characterized by a number of features:
Firstly, maintaining the integrity of the analysis, subject to decentralized information processing. In the theory of business activity analysis, much has already been done to achieve consistency, functional, technical, methodological and information compatibility of the components of the analysis into a single whole. Thanks to this, the objectivity of the analysis and its reliability are achieved. In conditions of decentralized information processing, the integrity of the analysis is not destroyed, the unity of goals and analysis tasks from the point of view of its systemic properties. Therefore, we can say that a developed network of distributed databases corresponds to a system of distributed tasks of economic activity, individual tasks of AHD, intermediate results, etc.; no matter how important they are, they must pass through the prism of hearts common system comprehensive analysis, which implements all particular tasks.
Secondly, connecting the information processing process with the decision-making process. Centralization of information processing in powerful computer centers, characteristic of older generation automated control systems......

References

1. Abryutina M.S., Grachev A.V. Analysis of financial and economic activity of an enterprise: educational and practical work. allowance / M.S. Abryutina, A.V. Grachev. – M.: Business and Service, 2007. – 257 p.
2. Bakanov M.I., Sheremet A.D. Theory of economic analysis: textbook. allowance / M.I. Bakanov, A.D Sheremet. – M.: Finance and Statistics, 2009. – 218 p.
3. Berdnikova T.B. Analysis and diagnostics of financial and economic activities of an enterprise: textbook. allowance / T.B. Berdnikova. – M.: Infra-M, 2009. – 215 p.
4. Kodrakov N.P. Basics financial analysis: textbook / N.P. Kondrakov. – M.: Glavbukh, 2007. – 114 p.
5. Lyubushin N.P. Complex economic analysis of economic activity: textbook / N.P. Lyubushin. - M.: UNITY, 2008. - 445 p.
6. Nikolskaya E.V., Lozinskaya V.B. Financial analysis: textbook. allowance / E.V. Nikolskaya, V.B. Lozinskaya. – M.: MGAP World of Books, 2007.–316 p.
7. Pyastolov S.M. Analysis of the financial and economic activities of an enterprise: textbook. manual for universities / S.M. Postoyalov. – M.: Masterstvo, 2008.-336 p.
8. Savitskaya G.V. Analysis of the economic activity of an enterprise: textbook / G.V. Savitskaya. – M.: INFRA-M, 2007.–336 p.
9. Enterprise management and analysis of its activities: textbook / S.Yu. Naumov – Saratov: Saratov University Publishing House, 2008. – 318 p.
10. Chechevitsyna L.N. Economics of the company: textbook / L.N. Chechevitsyna. - Rostov n/d: Phoenix, 2008. - 389 p.

In a decision-making system, data obtained through analysis financial condition organizations represent one of the most essential elements. Almost all users of accounting data and financial reports use financial analysis methods to make decisions to one degree or another.

Taking risky decisions in production, a manager can lead the organization to bankruptcy or to the fact that the enterprise will have large financial problems. Therefore, recently a large number of software products, capable of analyzing accounting and financial reporting data and providing fairly accurate data on the state of affairs in the organization. The cost of such computer programs, as a rule, ranges from 0 to 1000 dollars per program, and the price does not always correspond to the quality - even free programs can give good results.

In this course work I reviewed the most well-known domestic programs in our country for diagnosing financial condition in order to compare them according to various parameters: starting from the cost of a specific program, the ability to export data for analysis from other programs (most often “1C: Enterprise” from 1C), and ending with the ability to present data in English.

This work consists of two parts: the first part describes a theoretical approach to financial diagnostics of organizations, and the second part describes specific programs for conducting financial analysis, gives their main characteristics and draws a conclusion about for which enterprises this program fits best.

1. General scheme of financial diagnostics

1. 1. Essence, goals and types of financial condition assessment

Currently, the financial condition of organizations is interpreted from different perspectives, while there is no unified methodological approach to its determination, which makes it difficult to construct universal practical analysis methods.

In general, the financial condition of an enterprise can be defined as complex economic category, which characterizes, as of a certain date, the presence of various assets in an enterprise, the size of liabilities, the ability of a business entity to function and develop in a changing external environment, the current and future ability to satisfy the demands of creditors, as well as its investment attractiveness.

Different interpretations of the concept of financial condition lead to different purposes for its assessment. From the point of view of business diagnostics, the result of the analysis of the financial condition is to determine the optimal amount of the enterprise's reserves, which should be sufficient to ensure the normal solvency of the enterprise and minimize costs financial risk, and, at the same time, not to divert excess working resources from current economic activities.

There is also an orientation of the analysis towards finding and eliminating intra-company problems:

The main purpose of financial analysis is to assess and identify internal problems companies for preparing, justifying and making various management decisions, including in the field of development, overcoming the crisis, transition to bankruptcy procedures, buying and selling a business or a block of shares, attracting investments.

The set goals determined the need to solve a number of analytical problems. In the domestic literature, the following main groups of tasks of internal analysis of the financial condition of an enterprise are distinguished:

1. Identification financial situation.

2. Identification of changes in financial condition in space and time.

3. Identification of the main factors that caused changes in financial condition.

4. Timely identification and elimination of deficiencies in financial activities, and search for reserves for improving the financial condition of the enterprise and its solvency.

5. Forecasting possible financial results, economic profitability based on the actual conditions of economic activity and the availability of own and borrowed resources, developing models of financial condition for various options for using resources.

6. Development of specific activities aimed at more efficient use financial resources and strengthening the financial condition of the enterprise.

The assessment of financial condition can be carried out using various types of models that allow structuring and identifying the relationships between the main indicators. There are three main types of models: descriptive, predicative and normative.

Descriptive models, known as descriptive models, are fundamental for assessing the financial condition of an enterprise. These include: building a system of reporting balance sheets, presenting financial statements in various analytical sections, vertical and horizontal analysis of reporting, a system of analytical coefficients, analytical notes for reporting. All of these models are based on the use of accounting information.

Predictive models are models of a predictive, predictive nature. They are used to forecast a company's income and its future financial condition. The most common of them are: calculating the point of critical sales volume, building predictive financial reports, dynamic analysis models (strictly determined factor models and regression models), situation analysis models.

Regulatory models allow you to compare the actual results of enterprises with the expected results calculated according to the budget. These models are used primarily in internal financial analysis. Their essence comes down to the establishment of standards for each cost item for technological processes, types of products, responsibility centers and to the analysis of deviations of actual data from these standards. The analysis is largely based on the use of strictly deterministic factor models.

Depending on the specified areas, financial condition analysis can be carried out in the following forms:

1. Retrospective analysis (intended to analyze current trends and problems in the financial condition of the company, while it is believed that quarterly reporting for the last reporting year is sufficient and reporting period current year).

2. Prospective analysis (necessary for examination financial plans, their validity and reliability from the standpoint of the current state and existing potential).

3. Plan-fact analysis (required to assess and identify the reasons for deviations of reporting indicators from planned ones).

1. 2. Procedure for assessing financial condition

As a rule, the main information base for financial analysis there are forms of annual and quarterly financial statements, analytical reports, data obtained by independent expertise.

General qualitative analysis is one of the initial stages of assessing the financial condition of an organization. At this stage, the reliability of the reporting provided, the quality of accounting organized at the enterprise is assessed, the degree of compliance of the monetary valuation of assets and liabilities with their real market values ​​is studied, the intangible sphere of the enterprise is assessed from a qualitative point of view: business reputation, established economic relations, the level of training and organization of management, turnover and professionalism of personnel, prospects for the development of the industry and target markets of the enterprise, stages life cycle basic goods of the enterprise, etc. Similar procedures can be carried out using SWOT analysis methods, constructing matrices of comparative competitive advantages of an enterprise and local problem areas, bottlenecks. Vertical and horizontal financial analysis can also be performed at this stage.

Ratio analysis is the calculation of coefficients in various areas (Appendix 2):

Indicators for assessing property status.

Indicators for assessing liquidity and creditworthiness.

Evaluation indicators financial stability.

Business activity indicators.

Indicators for assessing profitability.

This area traditionally plays a major role in analytical procedures when assessing the financial condition of an enterprise. Transition from absolute indicators relative is due to the following factors:

The influence of the size of the company on the final indicators is eliminated, it becomes possible to evaluate not only the size, but also the efficiency of the enterprise;

Since the numerator and denominator are expressed in the same units, the influence of inflationary processes and exchange rates is leveled out, it becomes possible to compare enterprises from different countries;

The basis of comparison for assessing a particular financial indicator can be:

1. Corridors of standard values ​​regulated by documents and legislative acts.

2. Scientifically based optimal values ​​of indicators.

3. Industry average values ​​of indicators.

4. Characteristics of analogous enterprises.

5. Dynamics of own indicators for previous periods.

The influence of problematic situations arising during interpretation financial ratios, to a certain extent make it possible to level out integrated models for assessing financial condition based on the calculation of a small number financial indicators summarized in a comprehensive assessment. Moreover, these models make it possible to classify an enterprise into one group or another, with the corresponding set of characteristics. Based on such an analysis, it becomes possible to make an absolute assessment of the financial position of an enterprise as of a certain date, and not just study its changes and comparative analysis. Also, integral methods are convenient for express analysis of financial condition, since they do not require significant investments of time and resources.

In the general block of integral methods, the following conceptual directions can be distinguished:

1. Statistically based models for predicting possible bankruptcy. The Altman indicators (also known as Z score, Z indicator or creditworthiness index), the Fox Model, the Taffler Model, the IGEA Model, the Fulmer Model, the Springate Model and others are used here (Appendix 3).

2. Methods for determining the rating of an organization for lending purposes. Methods developed by various commercial banks are used here. Examples include models developed by Sberbank of the Russian Federation, Moscow Industrial Bank, as well as other financial institutions (Appendix 4).

3. Methods for ranking organizations. The method of sum of places, the method of geometric mean, the method of significance coefficients and the method of distances are used here (Appendix 5).

Based on the data obtained during the assessment of the financial condition of the enterprise, the expert group makes a conclusion about the financial condition of the organization.

Users

Scope of economic interests in assessment

Owners

Assessment of the feasibility of costs incurred and achieved financial results financial stability and competitiveness, opportunities and prospects for further development, efficiency of use borrowed funds, identifying damages, unproductive expenses and losses, making reasonable forecasts about the financial viability of the enterprise.

Shareholders

Composition analysis management expenses and assessment of their feasibility, analysis of profit generation, analysis of losses, unproductive expenses and losses, structural analysis spending profits on accumulation and consumption, assessing the effectiveness and ongoing dividend policy.

Banks and lenders

Assessment of composition and structure enterprise property, analysis and assessment of the solvency and financial stability of the enterprise, assessment of the efficiency of using equity and borrowed capital, analysis of the composition, structure and ratio of receivables and payables, assessment of settlements for previously received short-term and long-term loans and borrowings.

Suppliers and buyers

Assessing the liquidity of current liabilities, the presence of overdue receivables and accounts payable, analysis and assessment of the structure of current assets, assessment of solvency and financial stability.

Tax inspections

Assessing the reliability of data on the tax base for the calculation of federal and local taxes and their transfer to the budget

Off-budget funds

Assessing the reliability of information on the average number of employees of an enterprise and the accrued wage fund, assessing the timeliness of settlements with extra-budgetary funds.

Investors

Assessing the efficiency of using equity and borrowed capital, accounts receivable and payable, enterprise property, assets, analyzing the degree of liquidity for repaying short-term and long-term obligations, financial stability. analysis and evaluation of the effectiveness of long-term and short-term financial investments due to own funds enterprises.

Hired labor

Assessment of the dynamics of sales volume, production costs, implementation production tasks and compliance with labor legislation on remuneration, provision of labor and social benefits at the expense of the net profit of the enterprise.

2. Share of fixed assets in assets = 120/300

3. Magnitude of own working capital = 290 – 230 – 690

4. Maneuverability of own working capital = 260/(290-230-690)

5. Current ratio = (290-230)/690

6. Quick ratio = (290-210-220 -230)/690

7. Coefficient absolute liquidity = 260/690

8. Share of working capital in assets = (290-230)/300

9. The share of own working capital in their total amount = (290-230 -690)/(290-230), or (490+590-190)/290-230

10. Share of inventories in current assets = (210+220)/290

11. Share of own working capital = (290-230-690)/(210+220)

12. Concentration factor equity =490/300

13. Financial dependency ratio = 300/490

14. Equity capital flexibility ratio = (290-230-690)/490

15. Concentration factor borrowed capital = (590 + 690)/300

16. Long-term investment structure coefficient = 590/(190 +230)

17. Debt to equity ratio = (590 +690)/490

18. Capital productivity = f.2 10/120

19. Equity turnover f.2 10/490

20. Total capital turnover f.2 10/300

21. Net profit = f.2 10

22. Product profitability = f.2 50/ f. 2 10

23. Return on total capital = f.2 190/300

24. Return on equity = f. 2 190 /490

25. Payback period of equity capital = 490/f.2,190

Appendix 3. “Bankruptcy Forecasting Models”

1. Altman coefficient (2 factor):

Z= -0.3877-1.0736*(290/690) + 0.0579*(300/490)

If Z=0, then probability of bankruptcy = 50%

If Z>0, then the probability of bankruptcy is > 50%

If Z<0, то вероятность банкротства < 50%

2. Altman coefficient (5 factor):

Z=1.2*((290-690)/300)+1.4*(form 2,190)/300 + 3.3*((form 2,050)/300)+ 0.6*(price shares/(590+690))+ f.2 010/300

If Z<1,81 – организация банкрот.

If Z>2.99 is a financially stable enterprise.

If Z<=2,99 и Z>=1.81 – uncertainty.

3. Taffler model

Z = 0.53 * (f.2 050 / 690) + 0.13 * (290 / (690 + 590)) + 0.18 * (690 / 300) + 0.16 * (f.2 010 / 300 )

If Z>0.3 – a financially stable enterprise

If Z<0,2 – организация банкрот.

4. IGEA model

R=8.38 * (290/300) + (form 2 190/490) + 0.054 * (form 2 010/300) + 0.63 * (form 2 190/(form 2 020+030+ 040+070+100+130))

If R< 0 – максимальная (90 – 100%)

If R > 0 and R< 0,18 – Высокая (60 - 80%)

If R > 0.18 and R< 0,32 – Средняя (35% - 50%)

If R > 0.32 and R< 0,42 – Низкая (15% - 20%)

If R > 0.42 – Minimum (up to 10%)

Appendix 4. “Credit rating models”

1. Indicators for assessing the financial condition of an enterprise as a borrower based on the “Regulations for the provision of loans to legal entities by Sberbank of Russia and its branches 285-R”

K1=(260+253)/(690-640-650)

K2=(260+250+240)/(690-640-650)

K3=290/(690-640-650)

K4=490/(590+690-640-650)

K5=50 f.2/ 10 f.2

Then you need to define a category for each indicator depending on its actual value:

Odds



except trade

for trade

0.15 and above

If S< 1 - заёмщик относится к 1 классу (лучший клиент).

If S > 1 and S< 2,42 - заёмщик относится ко 2 классу.

If S>=2.42 – the borrower belongs to class 3.

K1=(260+250+240)/ (690-640-650)

K2=290/(690-640-650)

K3=(490+590-190)/290

Then, for each indicator, depending on the category, find the number of points and find the total amount. The number of points depending on the category is presented in Table 3.

If the sum of points:

S<141 - Высокий уровень кредитоспособности.

S<240, S>141 - Average level of creditworthiness.

S<300, S>241 - Low level of creditworthiness.

S>300 - The client is not creditworthy.

Appendix 5. “Methods for ranking organizations”

1. Sum of places method

The position of organizations is determined based on the amount of places they occupy according to certain indicators. The lower the amount, the higher the rating the company has.

2. Significance coefficient method

For each indicator, a significance coefficient is determined, and then the organization’s rating is determined using the formula:

R = , where k is the coefficient, x is the indicator, n is the number of indicators.

3. Geometric mean method

Among all indicators there is a geometric mean value.

4. Distance method

1. The initial data is presented in the form of a matrix A ij, a table where the indicator numbers are written in rows (i=1, 2, 3 ... n), and enterprise numbers in columns (j=1, 2, 3 ... m).

2. For each indicator, the optimal value is found and entered in the column of the conditional reference enterprise m+1.

You can use the significance coefficient in all methods to increase (decrease) the influence of individual indicators.

The whole variety of types of analytical processing of economic information is the object of automation using modern means of communication and computing technology, especially personal computers (PCs). The use of computers increases the efficiency of analytical work. This is achieved through:

Reducing the time required for analysis;

More complete coverage of the influence of factors on results

economic activity;

Replacing approximate or simplified calculations with exact ones

calculations;

Formulation and solution of new multidimensional problems of analysis,

practically impossible to do manually and using traditional methods.

Currently, all enterprises are experiencing an urgent need to expand analytical work related to the development of development prospects, comprehensive assessment efficiency of using various forms of management, timely development of operational management decisions. In this regard, the automation of economic analysis on the basis of a PC becomes an objective necessity, due to the growing importance of high-quality information services for the management of economic activities, the rapid development of the technical capabilities of modern PCs, and the peculiarities of the current period of economic development.

The use of PCs raises economic analysis to a qualitatively new level. New opportunities that have opened up for analysis are due to the exceptional features of PCs: low cost, high performance, reliability, ease of maintenance and operation, flexibility and autonomy of use, the presence of a developed software, interactive mode of operation, etc.

Comprehensive computerization of analysis provides:

firstly, maintaining the integrity (systematicity) of the analysis subject to decentralized information processing

secondly, the PC provides connection to the processing process

information with the decision-making process.

thirdly, the PC provides increased efficiency and effectiveness of analysis.

Computer analysis directly follows accounting, and is also performed during business accounting and, thus, turns the subsystem of analytical support for business management into a constantly operating factor in increasing production efficiency by updating the entire information fund of the enterprise.

The first effective organizational form of using PCs in business management was the creation of automated workstations (AWS) for accountants and economists.

An automated analyst workstation is a professionally oriented small computing system designed to automate work on analyzing business activities.



A PC-based analytics workstation is a technical and technological means of mastering the strategic information resources of an enterprise, which determines its ability to successfully develop.

Within the framework of the analyst's workstation, the entire information fund of the enterprise functions in the form of a database, knowledge base and software. Databases provide factual data about business activities.

Knowledge bases - methods and analysis techniques Software tools form a tool for the automated execution of analytical tasks for information services of economic activities.

The PC becomes an integral part of the accountant's automated workstation (AWS), whose work takes on the character of automated labor.

The method of economic analysis, focused on the use of PCs, must meet the requirements of consistency, complexity, efficiency, accuracy, progressiveness, and dynamism.

Workplaces are a more or less complex system, consisting either of individual subsystems or Excel spreadsheets.

For small businesses, where all financial management is carried out, as a rule, by the chief accountant, it is often enough to combine a 1C class system with spreadsheets to cover almost all financial management tasks.

Introduction

1. Technology for automated processing of economic information

1.1 Principles of processing economic information

1.2 Types of organization of technological processes

2. Automated processing of economic information

2.1 Economic information and its processing

2.2 Process stages

2.3 Automatic methods of data collection and recording

3. Excel features

Conclusion

References

Introduction

The technology of electronic processing of economic information includes a human-machine process of executing interrelated operations that occur in an established sequence in order to transform initial (primary) information into resultant information. An operation is a complex of technological actions performed, as a result of which information is transformed. Technological operations are varied in complexity, purpose, implementation technique, and are performed on various equipment by many performers. In the context of electronic data processing, operations are performed automatically on machines and devices that read data, perform operations according to a given program automatically without human intervention or retain the functions of control, analysis and regulation for the user.

The construction of the technological process is determined by the following factors: the characteristics of the economic information being processed, its volume, requirements for the urgency and accuracy of processing, the types, quantity and characteristics of the technical means used. They form the basis for organizing technology, which includes establishing a list, sequence and methods of performing operations, the order of work of specialists and automation equipment, organizing workplaces, establishing time regulations for interaction, etc. The organization of the technological process must ensure its efficiency, complexity, reliable operation, and high quality of work. This is achieved by using a systems engineering approach to the design of solution technology economic tasks. At the same time, there is a comprehensive interconnected consideration of all factors, ways, methods of constructing technology, the use of elements of typification and standardization, as well as the unification of technological process diagrams.

Information can be considered as a resource similar to material, labor and monetary resources. Information resources are a set of accumulated information recorded on tangible media in any form that ensures its transmission in time and space to solve scientific, production, management and other problems.

Collection, storage, processing, transmission of information in numerical form is carried out using information technology. The peculiarity of information technologies is that in them both the subject and product of labor is information, and the tools of labor are computers and communications.

The main goal of information technology is the production of information necessary for the user as a result of targeted actions for its processing.

It is known that information technology is a set of methods, production and software-technological tools combined into a technological chain that ensures the collection, storage, processing, output and dissemination of information.

1. Technology for automated processing of economic information

1.1 Principles of processing economic information

The technology for automated processing of economic information is based on the following principles:

Integration of data processing and the ability of users to work in the operating conditions of automated systems for centralized storage and collective use of data (data banks);

Distributed data processing based developed systems transfers;

A rational combination of centralized and decentralized management and organization of computer systems;

Modeling and formalized description of data, procedures for their transformation, functions and jobs of performers;

Taking into account the specific features of the object in which machine processing of economic information is implemented.

1.2 Types of organization of technological processes

There are two main types of organization of technological processes: subject-based and operational.

Subject type organizing technology involves the creation of parallel operating technological lines that specialize in processing information and solving specific sets of problems (labor and wage accounting, supply and sales, financial transactions, etc.) and organizing operational data processing within the line.

Operational (flow) type the construction of a technological process involves the sequential transformation of processed information, according to technology, presented in the form of a continuous sequence of successive operations performed automatically. This approach to building technology turned out to be acceptable when organizing the work of subscriber points and automated workstations.

The organization of technology at its individual stages has its own characteristics, which gives grounds for distinguishing between out-of-machine and intra-machine technology. Out-of-machine technology(it is often called pre-basic) combines the operations of collecting and recording data, recording data on computer media with control. In-machine technology is associated with the organization of the computing process in a computer, the organization of data arrays in the machine’s memory and their structuring, which gives reason to call it also intra-base. Considering that the subsequent chapters of the textbook are devoted to the means that make up the technical basis for extra-machine and intra-machine information conversion, we will briefly consider only the features of the construction of these technologies.

The main stage of the technological process is associated with solving functional problems on a computer. In-machine technology for solving problems on a computer, as a rule, implements the following typical processes for transforming economic information: the formation of new arrays of information; organizing information arrays; selecting some part of records from the array, merging and splitting arrays; making changes to the array; performing arithmetic operations on details within records, within arrays, and on records of several arrays. The solution of each individual problem or set of problems requires the following operations: entering a program for machine solution of the problem and placing it in the computer memory, input of initial data, logical and arithmetic control of entered information, correction of erroneous data, arrangement of input arrays and sorting of entered information, calculations according to a given algorithm, obtaining output arrays of information, editing output forms, displaying information on the screen and on computer media, printing tables with output data.

The choice of one or another technology option is determined primarily by the space-time features of the tasks being solved, frequency, urgency, requirements for the speed of message processing and depends both on the practice-dictated mode of interaction between the user and the computer, and the operational capabilities of the technical means - primarily the computer.

There are the following modes of user interaction with a computer: batch and interactive (query, dialog). The computers themselves can operate in various modes: single- and multi-program, time sharing, real time, teleprocessing. At the same time, the goal is to satisfy the needs of users for the maximum possible automation of solving various problems.

Batch mode was most common in the practice of centralized solution of economic problems, when a large specific gravity analysis of production and economic activities of economic objects at different levels of management.

The organization of the computing process in batch mode was built without user access to the computer. Its functions were limited to preparing initial data for a set of information-interrelated tasks and transferring them to the processing center, where a package was formed, including a computer task for processing, programs, initial, regulatory, pricing and reference data. The package was entered into the computer and implemented automatically without the participation of the user or operator, which made it possible to minimize the time required to complete a given set of tasks. In this case, the operation of the computer could take place in a single-program or multi-program mode, which is preferable, since parallel operation of the main devices of the machine was ensured. Currently, batch mode is implemented for email.

Interactive mode provides for direct interaction between the user and the information and computing system; it can be in the nature of a request (usually regulated) or a dialogue with the computer.

The request mode is necessary for users to interact with the system through a significant number of subscriber terminal devices, including those located at a considerable distance from the processing center. This need is due to the solution of operational tasks, such as, for example, marketing tasks, personnel reshuffle tasks, strategic tasks, etc. In such cases, the computer implements a queuing system and operates in a time-sharing mode, in which several independent subscribers (users) with the help of input-output devices have direct and almost simultaneous access to the computer in the process of solving their problems. This mode allows you to differentially, in a strictly established order, provide each user with time to communicate with the computer, and turn it off after the end of the session.

The dialog mode allows the user to directly interact with the computer system at the pace of work acceptable to him, implementing a repeating cycle of issuing a task, receiving and analyzing a response. In this case, the computer itself can initiate a dialogue, informing the user of the sequence of steps (providing a menu) to obtain the desired result.

Both types of interactive mode (query, dialog) are based on computer operation in real-time and teleprocessing modes, which are a further development of the time-sharing mode. Therefore, the mandatory conditions for the operation of the system in these modes are: firstly, the constant storage of the necessary information and programs in computer storage devices and only a minimal amount of initial information from subscribers and, secondly, the availability of appropriate means of communication with the computer for subscribers to access to her at any time.

Economic information is a transformed and processed set of information reflecting the state and progress of economic processes. Economic information circulates in the economic system and accompanies the processes of production, distribution, exchange and consumption of material goods and services. Economic information should be considered as one of the types of management information.

Economic information can be:

  • - manager (in the form of direct orders, planned targets, etc.);
  • - informing (in reporting indicators, performs a feedback function in the economic system).

Information can be considered as a resource similar to material, labor and monetary resources. Information resources- a set of accumulated information recorded on tangible media in any form that ensures its transmission in time and space to solve scientific, production, management and other problems.

Collection, storage, processing, transmission of information in numerical form is carried out using information technology. The peculiarity of information technologies is that in them both the subject and product of labor is information, and the tools of labor are computers and communications.

The main goal of information technology is the production of information necessary for the user as a result of targeted actions for its processing.

It is known that information technology is a set of methods, production and software-technological tools combined into a technological chain that ensures the collection, storage, processing, output and dissemination of information.

From the point of view of information technology, information requires material carrier as a source of information, transmitter, communication channel, receiver and recipient of information.

A message from a source to a recipient is transmitted through communication channels or through a medium.

Information is a form of communication between managed and control objects in any control system. According to general theory management, the management process can be represented as the interaction of two systems - the controlling and the controlled.

The accuracy of the information ensures its unambiguous perception by all consumers. Reliability determines the permissible level of distortion of both incoming and resulting information, at which the efficiency of the system’s functioning is maintained. Efficiency reflects the relevance of information for the necessary calculations and decision-making in changing conditions.

In the processes of automated processing of economic information, the object undergoing transformations is various kinds of data that characterize certain economic phenomena. Such processes are called AOEI technological processes and represent a complex of interconnected operations occurring in an established sequence. Or, in more detail, it is the process of converting input information into output using technical means and resources.

Rational design of technological processes for data processing in EIS largely determines the effective functioning of the entire system.

The entire technological process can be divided into processes for collecting and entering initial data into a computer system, processes for placing data and storing it in the system’s memory, processes for processing data in order to obtain results, and processes for issuing data in a form convenient for user perception.

Processing of economic information on a computer is carried out, as a rule, centrally, and on mini- and microcomputers - decentralized, in places where primary information appears, where automated workplaces of specialists of one or another management service are organized (department of logistics and sales, department of the main technologist, design department, accounting department, planning department, etc.).

Automated workplace a specialist includes a personal computer (PC), operating autonomously or in a computer network, a set of software tools and information arrays for solving functional problems. Processing of economic information on a PC begins when all devices of the machine are fully ready. When performing work on a PC, the operator or user is guided by special instructions for operating hardware and software.

At the beginning of work, the program and various information arrays (conditionally constant, variable, reference) are loaded into the machines, each of which is first, as a rule, processed to obtain some result indicators, and then the arrays are combined to obtain summary indicators.

When processing economic information on a computer, arithmetic and logical operations are performed.

Arithmetic operations of data processing in a computer include all types of mathematical operations determined by the program.

Logical operations provide appropriate ordering of data in arrays (primary, intermediate, constant, variables) that are subject to further arithmetic processing. A significant place in logical operations is occupied by such types of sorting work as ordering, distribution, selection, sampling, and merging.

In the course of solving problems on a computer, in accordance with the machine program, result summaries are generated and printed by machine. Printing summaries may be accompanied by a replication procedure if a document with the resulting information needs to be provided to several users.




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