Organization of computer processing of economic information. Control organization of computer processing of economic information

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, a comprehensive assessment of the effectiveness of the use of various forms of management, and the 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 process of managing economic activities, the rapid development of the technical capabilities of modern PCs, and the features 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, availability of 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

Bibliography

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 designing technology for solving economic problems. 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 on developed transmission systems;

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 tools 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 share of the analysis of the 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 involves 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 functioning 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.

The use of computer technology increases the efficiency of the analytical work of financial experts. This is achieved by reducing the time required for analysis; more complete coverage of the influence of factors on the results of economic activity; replacing approximate or simplified calculations with exact calculations; setting and solving new multidimensional analysis problems that are practically impossible to perform manually and using traditional methods.

Computers become an integral part of the economist’s workplace, and his activities take on the character of automated labor. In this regard, computer-based automation of economic analysis becomes an objective necessity. It is due to the growing importance of high-quality information services for the business management process and the rapid development of the technical capabilities of modern computers.

The method of economic analysis, focused on the use of computers, must meet the requirements of consistency, complexity, efficiency, accuracy, progressiveness, and dynamism. Only on the basis of fulfilling these requirements is knowledge of the states of the managed object and its development trends, a systematic and targeted increase in the efficiency of economic activity based on the results of the analysis, ensured.

Economics has risen to a new level due to the use of computers for processing economic information. New opportunities that have opened up for analysis are due to the exceptional features of computers - low cost, high performance, reliability, ease of maintenance and operation, flexibility and autonomy of use, the presence of developed software, interactive mode of operation, etc.

The use of a computer can really increase the productivity of economists, accountants, planners and other specialists by decentralizing the process of automated processing of financial information, combining their professional knowledge directly at the workplace with the advantages of electronic information processing.

The coordinated operation of all computer devices and their interaction with humans is ensured by financial analyst software.

Analysis in conditions of computer data processing is characterized by:

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 objectives of the analysis from the point of view of its systemic properties is not canceled.

Secondly, connecting the information processing process with the decision-making process. In practice, the user could not influence the course of calculations or the methodology of analysis and generalization. Ultimately, this affected the deterioration of the quality of decisions made. When using software products, analytical tasks are solved directly by the user himself at his workplace. The analyst maintains personal control over all stages of the process of processing analytical information, has the opportunity to evaluate the results obtained, competently use them to justify management decisions, and satisfy the various information needs of the management system.

Thirdly, increasing the efficiency and effectiveness of analysis. In the context of using software products, analysis directly follows accounting and is also performed during business accounting. Analytics software turns the subsystem of analytical support for business management into a constantly operating factor in increasing production efficiency by activating the entire information fund of the enterprise.

Sincerely, Young Analyst

One of the main purposes of information technology is the collection, processing and provision of information for making management decisions. In this regard, it is convenient to consider methods of processing economic information according to the phases of the life cycle of the management decision-making process: 1) diagnosis of problems; 2) development (generation) of alternatives; 3) choice of solution; 4) implementation of the solution.

Methods used during the phase diagnosing problems, provide its reliable and most complete description. They include (Fig. 2.2) methods of comparison, factor analysis, modeling (economic and mathematical methods, methods of queuing theory, inventory theory, economic analysis) and forecasting (qualitative and quantitative methods). All these methods collect, store, process and analyze information and record the most important events. The set of methods depends on the nature and content of the problem, the timing and funds allocated at the formulation stage.

Methods development (generation) of alternatives are shown in Fig. 2.3. At this stage, information collection methods are also used, but unlike the first stage, which involves searching for answers to questions like “What happened?” and “For what reasons?”, here they determine how the problem can be solved, with the help of what management actions.

When developing alternatives (methods of management actions to achieve a set goal), methods are used both individually,

and collective problem solving. Individual methods are characterized by the least amount of time, but these solutions are not always optimal. When generating alternatives, an intuitive approach or methods of logical (rational) problem solving are used. To assist the decision maker (DM), problem solving experts are brought in to participate in the development of alternatives (Figure 2.4). Collective problem solving is carried out using the brainstorming/storming model (Fig. 2.5), Delphi and nominal group techniques.

In a brainstorming session, we are dealing with an open-ended discussion, which is carried out mainly in groups consisting of 4-10 participants. It is also possible to brainstorm alone. The greater the difference between the participants, the more fruitful the result (due to different experiences, temperaments, work areas).

Participants do not require deep and lengthy preparation or experience in this method. However, the quality of the ideas put forward and the time spent will indicate how familiar the individual participants or target groups are with the principles and ground rules of the method. It is positive that the participants have knowledge and experience in the field in question. The duration of a brainstorming session can be selected from several minutes to several hours; the generally accepted duration is 20-30 minutes.

When using the brainstorming method in small groups, you should strictly adhere to two principles: refrain from evaluating ideas (here quantity turns into quality) and follow four basic rules - criticism is excluded, free association is encouraged, the number of options is desirable, combinations and improvements are sought.

Choosing a solution occurs most often under conditions of certainty, risk and uncertainty (Fig. 2.6). The difference between these states of the environment is determined by the amount of information, the degree of knowledge of the decision-maker about the essence of phenomena, and the conditions for decision-making.

Conditions of certainty represent such decision-making conditions (the state of knowledge about the essence of phenomena), when the decision-maker can determine in advance the result (outcome) of each alternative proposed for choice. This situation is typical for tactical short-term decisions. In this case, the decision maker has detailed information, i.e. comprehensive knowledge about the situation to make a decision.

Risk conditions are characterized by such a state of knowledge about the essence of the phenomenon when the decision maker knows the probabilities of the possible consequences of the implementation of each alternative. Conditions of risk and uncertainty are characterized by the so-called conditions of multiple-valued expectations of the future situation in the external environment. In this case, the decision maker must make a choice of an alternative without having an accurate idea of ​​the environmental factors and their influence on the result. Under these conditions, the outcome, the result of each alternative is a function of conditions - environmental factors (utility function), which the decision maker is not always able to foresee. A decision matrix, also called a payoff matrix, is used to present and analyze the results of selected alternative strategies.

Conditions of Uncertainty represent a state of the environment (knowledge about the essence of phenomena) when each alternative can have several outcomes, and the probability of these outcomes occurring is unknown. The uncertainty of the decision-making environment depends on the relationship between the amount of information and its reliability. The more uncertain the external environment, the more difficult it is to make effective decisions. The decision-making environment also depends on the degree of dynamics and mobility of the environment, i.e. the speed of changes in decision-making conditions. Changes in conditions can occur both as a result of the development of the organization, i.e. its acquisition of the ability to solve new problems, the ability to update, and under the influence of factors external to the organization that cannot be regulated by the organization. The choice of the best solution under conditions of uncertainty significantly depends on the degree of this uncertainty, i.e. depends on what information the decision maker has. Choosing the best solution under conditions of uncertainty, when the probabilities of possible variants of conditions are unknown, but there are principles of approach to assessing the results of actions, ensures the use of the following four criteria: the Wald maximin criterion; Savage's minimax criterion; Hurwitz criterion of pessimism-optimism; Laplace criterion or Bayesian criterion.

At implementation of solutions apply methods of planning, organizing and monitoring the implementation of decisions (Fig. 2.7). Drawing up a plan for implementing a solution involves obtaining answers to the questions “what, to whom and with whom, how, where and when to do it?” The answers to these questions must be documented. The main methods used for planning management decisions are network modeling and separation of duties (Fig. 2.8). The main tools of network modeling are network matrices (Fig. 2.9), where the network diagram is combined with a calendar-scale time grid.

TO methods of organization implementation of decisions include methods for compiling an information table for the implementation of decisions (ITRI) and methods of influence and motivation.

Control methods implementation of decisions is divided into control over intermediate and final results and control over deadlines (operations in ITRR). The main purpose of control is to create a system of guarantees for the implementation of decisions, a system for ensuring the highest possible quality of the decision.

The relevance of research:

High-quality information support for the business management process is possible only with the use of the latest information technologies: computer technology, telecommunications and software. The current level of development of automation and information support systems offers various ways to improve the enterprise information system using advanced scientific achievements not only for accounting and reporting to external users, but also for the timely receipt of the necessary analytics for the ongoing management of the enterprise.

Automation of analytical work

Automation can optimize an enterprise's analytical processes not only by developing the ability to provide information to the analyst, but also by directly simplifying the calculations and analytical procedures performed. These are computer programs that automate the process of data analysis.

Conventionally, they can be divided into three categories.

1). Computer programs that allow you to build analytical reports based on data available in the system, in any sections, types and views. Technically, this process is carried out not by a standard database query, but by special flexible data analysis tools based on the latest technologies, allowing the analyst to choose any possible data representation. These are report designers, OLAP technologies, etc. Such tools allow trained users of the information system, using modern software, without the constant assistance of programmers, employees of automated control systems, IT departments, etc. build reports in any form without reference to any pre-developed templates, thereby using all the data detailing capabilities that were developed for the information system.

2). Programs that directly automate the analysis technique. They can configure standard methods of economic analysis, as well as those used by the enterprise, based on computer data processing - comparison, grouping, and deployment of a grouped data structure, factor analysis and elimination, calculation of coefficients, calculated indicators, etc. In this case, the program itself makes the necessary calculations, and the user-analyst only sets the parameters of the automated procedure, selects data ranges, analysis method, calculation conditions, etc. With complex automation of an enterprise (the presence of a generally integrated system of accounting, planning and analysis), this program will not even require the user to enter data or import it from other systems or subsystems. Actual accounting data, as well as data from financial, production planning, marketing forecasting, technical and production standards, etc. in the required form are already ready for use by the analyst. The task of the latter, indeed, comes down to setting parameters, obtaining results and drawing conclusions based on the calculations made. With the so-called “patchwork automation”, when accounting and planning data is not ready-made, such a system naturally requires data entry (which, for obvious reasons, is not the least labor-intensive option), or importing the necessary information from other accounting systems, spreadsheets, etc. d.

3). Analytical modeling systems. This is another important opportunity for the analyst to “play with numbers” - “what will happen if we freeze some capacities, dismantle others, and start developing others?” Working under severe stress, high risk, extreme uncertainty and a constant lack of time to think, a manager simply cannot help but make mistakes. In this case, even a methodologically correct analysis of factual data cannot eliminate the possibility of errors when making management decisions. Simulation-based data analysis is required. The corporate system creates the foundation for expanding the “analyst’s playing field”, giving him the opportunity to model both what has already happened (“what would happen if...”) and the future (“what would happen if..”). .") events. In this case, you can use the actual credentials without re-entering them. You can operate with changes in one or more parameters, use options for selecting parameters based on complex equations, apply trends and other forecasting options, resulting in the formation of estimates of different probabilities - the possibility of various events occurring. This allows you to fully use the entire methodology, all the tools of economic analysis, while working with both actual and planned data, and with calculations based on modeling.

Research into the domestic market for enterprise management computer programs shows that an increasing number of developers are focused on creating corporate systems, and in this regard, much attention is paid to analytical software products. However, despite this, the vast majority of computer programs created and used are still primarily focused on automating accounting work and use analytical modules as settings for accounting systems. However, the analysis methodology used in such systems is often limited to the use of several coefficients and samples. Also, most analytical programs are still based only on the use of data from the financial statements of the enterprise. Such a presentation of the information base naturally affects the depth of analytical research and the analytical capabilities of the software products themselves, and significantly reduces the validity of the conclusions based on the results of such analysis.

Limiting the information base of financial analysis only to the framework of financial reporting or accounting data, as emphasized by O.V. Efimova, “narrows the possibilities of financial analysis and, most importantly, its effectiveness, since it leaves out of consideration factors that are fundamentally important for an objective assessment of the financial condition, related to the industry of the business entity, the state of the external environment, as well as a number of other significant factors.” (No. 40, p. 37).

Optimizing the information system at an enterprise allows you to provide the analyst with all the necessary information. However, this system must be used rationally. The desire for detailed financial analysis has led to the development, calculation and superficial use of a clearly excessive number of financial ratios, especially since most of them are functionally dependent on each other (for example, the coefficient of maneuverability of equity capital and the index of permanent assets, the coefficient of autonomy and the ratio of debt to equity funds). A point of particular pride for some developers of new financial analysis software is the statement that the created tool makes it possible to calculate 100 or more financial ratios. In our opinion, it is usually sufficient to use no more than 2-3 indicators for each aspect of financial performance.

In addition, the detailing of internal data in no way solves the problem of information support for comparative analysis, which is often impossible due to the lack of an adequate regulatory framework and available industry averages.

Analytical processing of economic information is very labor-intensive in itself and requires a large amount of various calculations. With the development of the economy, the need for analytical information increases significantly. This is due, first of all, to the need to develop and justify long-term business plans of enterprises, a comprehensive assessment of the effectiveness of short-term and long-term management decisions, and requirements for the efficiency of operational management of an enterprise.

In this regard, the correct organization of an information system in an enterprise is extremely important. Moreover, it is important not only to ensure and simplify the entry of more information by employees of accounting services, to increase the detail of data, etc., but also to maximize the efficiency of the analysts themselves.

The most important element of such an improvement and its driving force should be the automation of analytical calculations, which has now become an objective necessity.

The computing tools that enterprises and organizations can and do now have make it possible to fully automate (and often combine into a single, integral system) the processing of all economic data, including the analysis of economic activity. The role of automation of analytical calculations is as follows.

* The productivity of economist-analysts is increasing. They are freed from technical work and are more engaged in creative activities, which allows them to do more in-depth research and pose more complex economic problems.

* Economic phenomena and processes are studied more deeply and comprehensively, factors are more fully studied and reserves for increasing production efficiency are identified.

* The efficiency and quality of analysis, its overall level and effectiveness are increased.

The main methodological tasks of organizing an information system at an enterprise

Creating an information system involves carrying out a number of activities that require a research, organizational and creative approach.

To create an information system it is necessary to:

* preliminary survey to identify the requirements of all interested parties for this system, to study the opportunities that the system will provide for information analysis;

* development of internal corporate accounting standards that satisfy both national requirements and those corresponding to the tasks set at the stage of the preliminary survey, as well as the development of principles for detailing analytical information (information system design stage);

* ensure the completion of all assigned tasks through reorganization, automation of business processes, etc.