Basics of processing economic information. Features of processing economic information
Economic information is a transformed and processed set of information that reflects the state and progress economic processes... Economic information circulates in 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 varieties of management information.
Economic information can be:
- - manager (in the form of direct orders, planned assignments, etc.);
- - informing (in reporting indicators, performs the function of feedback in the economic system).
Information can be viewed as a resource similar to material, labor and monetary resources. Informational resources- a set of accumulated information recorded on material carriers in any form, ensuring its transmission in time and space for solving scientific, industrial, managerial and other tasks.
Collection, storage, processing, transmission of information in numerical form is carried out using information technologies... The peculiarity of information technologies is that in them both the subject and the product of labor is information, and the tools of labor are the means of computer technology and communication.
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 and technological means, united in a technological chain that provides collection, storage, processing, output and dissemination of information.
From the point of view of information technology, information requires a material medium as a source of information, a transmitter, a communication channel, a receiver and a recipient of information.
The message from the source to the recipient is transmitted through communication channels or through the medium.
Information is a form of communication between managed and controlled objects in any control system. In accordance with general theory management, the management process can be represented as the interaction of two systems - control and control.
The accuracy of the information ensures its unambiguous perception by all consumers. Reliability determines the permissible level of distortion of both incoming and resultant information, at which the efficiency of the system's functioning remains. Efficiency reflects the relevance of information for the necessary calculations and decision-making in the changed conditions.
In the processes of automated processing of economic information, various types of data that characterize certain economic phenomena act as an object undergoing transformation. Such processes are called technological processes AOEI and represent a set of interrelated operations proceeding in a set sequence. Or, in more detail, it is the process of converting the initial information into the 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 subdivided into the processes of collecting and entering the initial data into the computer system, the processes of placing data and storing it in the system memory, the processes of processing data in order to obtain results and, the processes of issuing data in a form that is convenient for the user to perceive.
The processing of economic information on a computer is carried out, as a rule, in a centralized manner, and on a mini- and microcomputer it is decentralized, in the places of origin of primary information, where automated workplaces of specialists of one or another management service (department of material and technical supply and sales, department of the main technologist, design department, accounting department, planning department, etc.).
The automated workstation of 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. The processing of economic information on a PC begins when all the devices of the machine are fully ready. The operator or user, when performing work on a PC, is guided by a special instruction for the operation of hardware and software.
At the beginning of work, a program and various information arrays (conditionally constant, variables, 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 the appropriate ordering of data in arrays (primary, intermediate, constant, variables) subject to further arithmetic processing. An important place in logical operations is occupied by such types of sorting work as ordering, distribution, selection, selection, and union.
In the course of solving problems on a computer, in accordance with the machine program, summary reports are formed, which are printed by the machine. Printing summaries can be accompanied by a replication procedure if the document with the resulting information needs to be provided to several users.
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- Introduction 3
- 5
- 5
- 5
- 10
- 10
- 12
- 2.3 Automatic Methods of Collecting and Recording Data 13
- 17
- Conclusion 22
- Bibliography 24
Introduction
The technology of electronic processing of economic information includes a man-machine process of executing interrelated operations proceeding in an established sequence in order to transform the initial (primary) information into the result one. 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, performed on various equipment, by many performers. In the conditions of electronic data processing, operations that are performed automatically on machines and devices that read data, perform operations according to a given program in an automatic mode without human intervention, or retaining the functions of control, analysis and regulation for the user prevail.
The construction of the technological process is determined by the following factors: the characteristics of the processed economic information, its volume, the requirements for the urgency and accuracy of processing, the types, quantity and characteristics of the technical means used. They form the basis for the organization of technology, which includes the establishment of a list, sequence and methods of performing operations, the order of work of specialists and automation equipment, the organization of workplaces, the establishment of time regulations for interaction, etc. The organization of the technological process should ensure its efficiency, complexity, reliability of functioning, high quality of work. This is achieved by using a systems engineering approach to the design of solution technology. economic challenges... At the same time, there is a complex interconnected consideration of all factors, ways, methods of building technology, the use of elements of typification and standardization, as well as the unification of technological processes.
1. Technology of automated processing of economic information
1.1 Principles of processing economic information
The technology of automated processing of economic information is based on the following principles:
* integration of data processing and the ability of users to work under the conditions of operation of automated systems for centralized storage and collective use of data (data banks);
* distributed data processing based on advanced transmission systems;
* rational combination of centralized and decentralized management and organization of computing 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 the 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 and operational.
Subject type organization of technology involves the creation of parallel operating technological lines specializing in information processing and solving specific sets of tasks (labor and wage accounting, supply and sales, financial transactions, etc.) and organizing operational data processing within the line.
Operational (in-line) type construction of a technological process provides for the sequential transformation of the processed information, according to the technology, presented in the form of a continuous sequence of replacing each other operations performed in an automatic mode. This approach to the construction of 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 rise to the separation of out-of-machine and intra-machine technology. Out-of-machine technology(it is often called pre-base) combines the operations of collecting and recording data, recording data on computer media with control. Intra-machine technology is connected with the organization of the computing process in the computer, the organization of data arrays in the memory of the machine 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 base of the out-of-machine and intra-machine information transformation, we will briefly consider only the features of the construction of the named technologies.
The main stage of the technological process is associated with the solution of functional problems on a computer. Intra-machine technology for solving problems on a computer, as a rule, implements the following standard processes of transforming economic information: the formation of new arrays of information; ordering of information arrays; fetching some part of records from an array, merging and splitting arrays; making changes to the array; performing arithmetic operations on attributes within records, within arrays, over records of several arrays. The solution of each individual task or complex of tasks requires the following operations: input of the program for the machine solution of the problem and its placement in the computer memory, input of initial data, logical and arithmetic control of the entered information, correction of erroneous data, arrangement of input arrays and sorting of the input information, calculations according to the given algorithm, receiving output arrays of information, editing output forms, displaying information on the screen and on machine media, printing tables with output data.
The choice of one or another technology option is primarily determined by the space-time characteristics of the tasks being solved, the frequency, urgency, requirements for the speed of message processing and depends both on the mode of interaction between the user and the computer dictated by practice, and the mode capabilities of technical means, primarily computers.
There are the following modes of interaction between the user and the computer: batch and interactive (query, dialogue). The computers themselves can operate in various modes: single and multiprogram, time sharing, real time, teleprocessing. In this case, the goal is to meet the needs of users in the maximum possible automation of solving various problems.
Batch mode was most widespread in the practice of centralized solution of economic problems, when a large proportion of the analysis of production and economic activities of economic objects of different levels of management.
The organization of the computational process in batch mode was built without user access to a computer. Its functions were limited to the preparation of initial data on a complex of information-related tasks and their transfer to the processing center, where a package was formed, including a task for a computer for processing, programs, initial, normative-pricing and reference data. The package was entered into a computer and implemented in an automatic mode without the participation of the user and operator, which made it possible to minimize the execution time for 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 the parallel operation of the main devices of the machine was ensured. Batch mode is currently being implemented for email.
Interactive mode provides for direct interaction of the user with an information-computing system, may be in the nature of a request (usually regulated) or a dialogue with a computer.
The query mode is necessary for users to interact with the system through a significant number of subscriber terminal devices, including those remote at a considerable distance from the processing center. This need is due to the solution of operational tasks, which are, for example, marketing tasks, tasks of personnel reassignment, tasks of a strategic nature, etc. In such cases, a computer implements a queuing system, operates in a time-sharing mode, in which several independent subscribers (users) with the help of input-output devices have direct and practically simultaneous access to a computer in the process of solving their problems. This mode makes it possible to provide each user with time to communicate with the computer in a differentiated manner in a strictly established manner, and turn it off after the end of the session.
Dialogue mode allows the user to directly interact with the computing system at an acceptable pace of work, realizing a repetitive cycle of issuing a task, receiving and analyzing a response. In this case, the computer itself can initiate a dialogue, informing the user of a sequence of steps (providing a menu) to obtain the desired result.
Both types of interactive mode (inquiry, dialog) are based on the operation of a computer in real time and teleprocessing modes, which are a further development of the time sharing mode. Therefore, the prerequisites for the functioning of the system in these modes are: firstly, permanent storage of the necessary information and programs in computer storage devices and only in a minimal volume the receipt of initial information from subscribers and, secondly, the availability of appropriate means of communication with a computer for contacting to her at any given time.
2. Automated processing of economic information
2.1 Economic information and its processing
Economic information is a transformed and processed set of information that reflects the state and course 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 varieties of management information.
Economic information can be:
- manager (in the form of direct orders, planned assignments, etc.);
- informing (in reporting indicators, performs the function of feedback in the economic system).
Information can be viewed as a resource similar to material, labor and monetary resources. Information resources - a set of accumulated information recorded on material carriers in any form that ensures its transmission in time and space for solving scientific, industrial, managerial and other tasks.
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 the product of labor is information, and the tools of labor are the means of computer technology and communication.
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 and technological means, united in a technological chain that provides collection, storage, processing, output and dissemination of information.
From the point of view of information technology, information requires a material medium as a source of information, a transmitter, a communication channel, a receiver and a recipient of information.
The message from the source to the recipient is transmitted through communication channels or through the medium.
Information is a form of communication between managed and controlled objects in any control system. In accordance with the general theory of control, the control process can be represented as the interaction of two systems - control and control.
The accuracy of the information ensures its unambiguous perception by all consumers. Reliability determines the permissible level of distortion of both incoming and resultant information, at which the efficiency of the system's functioning remains. Efficiency reflects the relevance of information for the necessary calculations and decision-making in the changed conditions.
In the processes of automated processing of economic information, various types of data that characterize certain economic phenomena act as an object undergoing transformation. Such processes are called technological processes AOEI and represent a set of interrelated operations proceeding in a set sequence. Or, in more detail, it is the process of converting the initial information into the 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 subdivided into the processes of collecting and entering the initial data into the computer system, the processes of placing data and storing it in the system memory, the processes of processing data in order to obtain results and, the processes of issuing data in a form that is convenient for the user to perceive.
2.2 Process steps
The technological process can be divided into 4 enlarged stages:
1. - initial or primary (collection of initial data, their registration and transfer to the WU);
2. - preparatory (reception, control, registration of input information and its transfer to a machine medium);
3. - main (directly processing information);
4. - final (control, release and transfer of result information, its reproduction and storage).
Depending on the technical means used and the requirements for the information processing technology, the composition of the operations of the technological process also changes. For example: information on a VU can arrive at a MN, prepared for input into a computer, or transmitted through communication channels from the place of its origin.
Data collection and recording operations are carried out using various means.
Distinguish:
-mechanized;
-automated;
2.3 Automatic spos data collection and logging events
one). Mechanized- collection and registration of information is carried out directly by a person using the simplest devices (scales, counters, measuring containers, time recording devices, etc.).
2). Automated- the use of machine-readable documents, registering machines, universal collection and registration systems, ensuring the combination of operations of generating primary documents and receiving machine media.
3). Auto- used mainly in real-time data processing.
(Information from sensors that take into account the progress of production - production output, raw material costs, equipment downtime, etc. - goes directly to the computer).
Technical means of data transmission include:
- data transmission equipment (APD), which connects data processing and preparation facilities with telegraph, telephone and broadband communication channels;
- devices for interfacing a computer with an ATD, which control the exchange of information - data transmission multiplexers.
Recording and transmission of information via communication channels in a computer has the following advantages:
- simplifies the process of generating and controlling information;
- the principle of one-time registration of information in the primary document and the machine medium is observed;
- high reliability of the information entering the computer is ensured.
Remote data transmission based on the use of communication channels is the transmission of data in the form of electrical signals, which can be continuous in time and discrete, i.e. be discontinuous in time. The most widely used are telegraph and telephone communication channels. Electrical signals transmitted over the telegraph communication channel are discrete, and over the telephone - continuous.
Depending on the directions in which information is sent, communication channels are distinguished:
- simplex (transmission is in one direction only);
- half-duplex (at each moment of time, either transmission or reception of information is performed);
- duplex (transmission and reception of information are carried out simultaneously in two opposite directions).
Channels are characterized by data transmission speed, reliability, transmission reliability.
The transmission rate is determined by the amount of information transmitted per unit of time and is measured in baud (baud = bits / sec).
Telegraph channels(low speed - V = 50-200 baud),
telephone(medium-speed - V = 200-2400 baud), and
broadband(high-speed - V = 4800 baud or more).
When choosing the best method of transferring information, the volumetric and time parameters of delivery, requirements for the quality of the transmitted information, labor and cost costs of transferring information are taken into account.
Speaking about technological operations of collecting, registering, transmitting information using various technical means, it is necessary to say a few words about scanning devices.
Entering information, especially graphical information, using the keyboard in a computer is very laborious. V Lately there are tendencies in the use of business graphics - one of the main types of information, which requires prompt input into a computer and providing users with the ability to form hybrid documents and databases that combine graphics with text. All these functions in a PC are performed by scanning devices. They implement optical input of information and its conversion into digital form with subsequent processing.
For the IBM PC, the PC Image / Graphix system has been developed, designed for scanning various documents and transferring them through communications. Among the documentary carriers of the system, which can be scanned by a camera, are: text, line drawings, photographs, microfilms. PC-based scanning devices are used not only for entering text and graphic information, but also in control systems, processing letters, and performing various accounting functions.
For these tasks, the most widely used methods of encoding information with bar codes. Scanning bar codes for entering information into a PC is performed using miniature scanners resembling a pencil. The scanner is moved by the user perpendicular to a group of strokes, an internal light source illuminates the area of this set directly near the scanner tip. Bar codes are widely used both in trade and at enterprises (in the time-keeping system: when reading from an employee's card, the actual hours worked, records the time, date, etc.).
Recently, more and more attention is paid to tactile input devices - a touch screen ("touch" - sensitive). Tactile input devices are widely used as information and reference systems common use and automated learning systems. The US firm has developed a Point-1 touchscreen monitor with a resolution of 1024 x 1024 pixels for IBM PC and other PCs. The touch screen is widely used for stock exchanges(information about the latest sales prices for shares ...).
In practice, there are many options (organizational forms) of technological data processing processes. It depends on the use of various means of computing and organizational technology in individual operations of the technological process.
The construction of a technological process depends on the nature of the tasks to be solved, the circle of users, on the technical means used, on data control systems, etc.
3. Excel capabilities
Microsoft Excel belongs to a class of programs called spreadsheets... Spreadsheets are focused primarily on solving economic and engineering problems, they allow you to systematize data from any field of activity. There are the following versions of this program - Microsoft Excel 4.0, 5.0, 7.0, 97, 2000. This tutorial is based on version 97. Familiarity with earlier versions will make it easy to move on to the next.
Microsoft Excel allows you to:
· Form data in the form of tables;
· Calculate the contents of cells by formulas, while it is possible to use more than 150 built-in functions;
· Present data from tables in graphical form;
· To organize data in constructions, similar in capabilities to the database.
Microsoft Excel has 12 worksheet functions used to analyze data from lists or databases. Each of these functions, which for compatibility reasons are collectively called DBFunction, takes three arguments: database, field, and criterion. These three arguments refer to the cell spacing on the worksheet that is used by this function.
Database is an interval of cells that form a list or database.
A database in Microsoft Excel is a list of related data in which rows of data are records and columns are fields. The top line of the list contains the names of each column. The reference can be specified as a range of cells or as a name corresponding to the range of the list.
Field defines the column used by the function. The data fields in the list must contain an identifying name on the first line. The field argument can be specified as text with the column name in double quotes, such as "Age" or "Harvest" in the example database below, or as a number specifying the position of the column in the list: 1 - for the first field (Tree), 2 - for the second field (Height) and so on.
Criterion is a reference to a range of cells that specify conditions for a function. The function returns data from a list that satisfies the conditions defined by a range of criteria. The criteria range includes a copy of the column name in the list that is being summarized. A criterion reference can be entered as a cell range, such as A1: F2 in the example database below, or as an interval name, such as Criteria. For getting additional information about the conditions that can be used as an argument criterion click the button.
Functions for working with databases and lists
ODDISP Estimates variance based on a sample of selected database records
ODDISPP Calculates the variance based on the entire population from the selected database records
BDPROIZVED Multiplies the values of a specific field in database records that meet a condition
BDSUMM Adds numbers in a field for database records that match a condition
Bizvlech Retrieves one record from the database that matches the specified condition
ACCOUNT Counts the number of numeric cells in a database
ACCOUNT Counts the number of nonblank cells in the database
DMAX Returns the maximum value among the selected database records
DMIN Returns the minimum value among the selected database records
DSRZNACH Returns the average of the selected database records
DSTANDOTKL Estimates the standard deviation based on a sample of selected database records
DSTANDOTKLP Calculates the population standard deviation from the selected database records
Organization of data in the program
The program file is a so-called workbook , or the working folder. Each workbook can contain 256 worksheets ... By default, the version of Excel 97 contains 3 worksheets, the previous version of the program contained 16 worksheets by default. The sheets can contain both interrelated and completely independent information. A worksheet is a blank for a table.
CALCULATION BY FORMULAS
Rules for working with formulas
· The formula always begins with the = sign;
· The formula can contain signs of arithmetic operations + - * / (addition, subtraction, multiplication and division);
· If the formula contains addresses of cells, then the contents of the cell are involved in the calculation;
To get the result press .
If it is necessary to calculate the data in a column using a formula of the same type, in which only the cell addresses change when moving to the next row of the table, then such a formula can be copied or multiplied to all cells of this column.
For instance:
The calculation of the amount in the last column is carried out by multiplying the data from the “Price of one copy” column and the data from the “Quantity” column, the formula does not change when moving to the next row in the table, only the addresses of the cells change.
Copying the contents of cells
Select the original cell, place the mouse pointer on the edge of the frame and hold down the key and with the left mouse button move the frame to a new location. This copies the contents of the cell, including the formula.
Autocomplete cells
Select the original cell, in the lower right corner there is a fill marker, place the mouse cursor over it, it will take the form +; while holding down the left key, stretch the border of the frame to a group of cells. In this case, all selected cells are filled with the contents of the first cell. At the same time, when copying and autocompleting, the addresses of the cells in the formulas are changed accordingly. For example, the formula = A1 + B1 will change to = A2 + B2.
If the formula contains addresses that are referenced should not change, a $ sign must be specified in front of this address.
For example: = $ A $ 5 * A6
When you copy this formula to the next line, the reference to the first cell will remain unchanged, but the second address in the formula will change.
Calculating Column Totals
In tables, it is often necessary to count totals by column. There is a special pictogram for this. Auto-summation ... Previously, the cells with the initial data must be selected, for this we click the icon, the amount will be located in a free cell under the column.
Conclusion
The considered technological processes and modes of operation of users in the "man-machine" system are especially clearly manifested in the integrated processing of information, which is characteristic of a modern automated decision in the adoption of managerial tasks. Information processes used in the development of management decisions in automated organizational management systems are implemented using computers and other technical means. With the development of computing technology, the forms of its use are also improved. There are various ways to access and communicate with computers. Individual and collective access to computing resources depends on the degree of their concentration and organizational forms of functioning. The centralized forms of using computing facilities that existed before the mass use of personal computers presupposed their concentration in one place and the organization of information and computing centers (ICC) for individual and collective use (ICCKP).
Recently, the organization of the use of computer technology has undergone significant changes associated with the transition to the creation of integrated information systems. Integrated information systems are created taking into account the fact that they must carry out coordinated data management within the enterprise (organization), coordinate the work of individual departments, automate operations for the exchange of information both within individual user groups and between several organizations that are tens and hundreds of each other kilometers. The basis for the construction of such systems are local area networks (LAN). Characteristic feature LAN is to enable users to work in a universal information environment with shared data access functions.
In the last 2-3 years, computerization has reached a new level: computer systems of various configurations based on personal computers (PCs) and more powerful machines are being actively created. Consisting of several stand-alone computers with common shared external devices (disks, tapes) and a single management, they provide more reliable protection of computer resources (devices, databases, programs), increase fault tolerance, ensure ease of upgrading and increasing the capacity of the system. More and more attention is paid to the development of not only local, but also distributed networks, without which a solution is unthinkable modern challenges informatization.
Depending on the degree of centralization of computing resources, the user's role and functions change. With centralized forms, when the user does not have direct contact with the computer, his role is reduced to transferring the initial data for processing, obtaining results, identifying and eliminating errors. With direct communication between the user and the computer, his functions in information technology expand. All this is realized within one workplace. In this case, the user is required to know the basics of computer science and computer technology.
Bibliography
1. Gromov G.R. Essays on information technology. - M .: InfoArt, 1992.
2. Danilevsky Yu.G., Petukhov I.A., Shibanov B.C. Information technology in industry. - L .: Mechanical engineering. Leningrad. branch, 1988.
3. Dokuchaev A.A., Moshensky S.A., Nazarov O.V. Informatics means in the office of a trading company. Means of computer communications. - SP b, TEI, 1996 .-- 32p.
4. Information technology, economics, culture / Sat. reviews and abstracts. - M .: INION RAN, 1995.
5. Information systems in economics / Ed. V.V. Dick. - M .: Finance and Statistics, 1996.
6. Klimova R.N., Sorokina M.V., Khakhaev I.A., Moshensky S.A. Trade Firm Informatics / Tutorial... For students of all specialties of all forms of education. - SP b .: SPbTEI, 1998 .-- 32p.
7. Computer technologies of information processing./ Ed. S. I. Nazarova - M .: Finance and Statistics, 1996.
8. Friedland A. Informatics - an explanatory dictionary of basic terms. - Moscow, Prior, 1998.
9. Shafrin Y. Information technologies, - M., LLC "Laboratory of Basic Knowledge", 1998.
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The relevance of research:
High-quality information support of the business management process is possible only with the use of the latest information technologies: computer technology, telecommunications and software. Modern level development of automation systems and information support offers various ways to improve information system enterprises using the advanced achievements of science, not only for accounting and reporting to external users, but also for the timely receipt of the necessary analytics for the current management of the enterprise.
Analytical work automation
Automation can optimize analytical processes in the enterprise not only by developing the ability to provide information to the analyst, but also directly simplifying the calculations and analytical procedures performed. These are computer programs that automate the data analysis process.
They can be conditionally divided into three categories.
one). Computer programs that allow you to build analytical reports based on the data available in the system, in any sections, types and representations. Technically, this process is carried out not by a standard query to the database, but by special flexible data analysis tools based on the latest technologies allowing the analyst to choose any possible presentation of the data. These are report designers, OLAP technologies, etc. Such tools allow trained users of the information system, using modern software, without constant help programmers, employees of the ACS, 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 method. They can be configured with standard, as well as the methods used by the enterprise. economic analysis based on computer data processing - comparison, grouping, and deployment of the 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 analyst user only sets the parameters of the automated procedure, selects data ranges, analysis method, calculation conditions, etc. At integrated automation enterprises (the presence of a generally integrated accounting, planning and analysis system), this program will not even require the user to enter data or import them from other systems or subsystems. Actual credentials, as well as data from financial, production planning, marketing forecasting, technical and production rationing, etc. in the required form are already ready for use by the analyst. The task of the latter, in fact, is reduced only to setting the parameters, obtaining results and forming conclusions based on the calculations performed. With the so-called. "Patchwork automation", when accounting and planning data are not ready-made, such a system naturally requires data entry (which, for obvious reasons, is not the least time-consuming option), or import of the necessary information from other accounting systems, spreadsheets, etc. etc.
3). Analytical modeling systems. This is another important opportunity for an 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 constant lack of time for reflection, the manager simply cannot but make mistakes. In this case, even a methodically correct analysis of the actual data cannot eliminate the possibility of errors in making management decisions... Data analysis based on modeling is required. The corporate system creates the foundation so that the analyst's “playing field” can be deployed, giving him the opportunity to model both those that have already happened (“what would have happened if ...”) and future ones (“what will happen if .. .") events. However, you can use the actual credentials without re-entering them. It is possible to operate with a change in one or more parameters, use options for selecting parameters based on complex equations, apply trends and other forecasting options, resulting in assessments that are different in their probability, the possibility of various events. This allows you to fully use the entire methodology, the entire toolkit of economic analysis, while working with both actual and planned data, and with calculations based on modeling.
Studies of the domestic market of computer programs for enterprise management show that an increasing number of developers are focused on the creation of corporate systems, and in this regard, much attention is paid to analytical software products. However, despite this, the vast majority of created and used computer programs are still primarily focused on the automation of accounting work and uses analytical modules as settings for accounting systems. Moreover, the analysis technique 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 only. financial statements enterprises. Such a presentation of the information base, naturally, affects the depth of analytical research and the analytical capabilities of the software products, significantly reduces the validity of conclusions based on the results of such an analysis.
Infobase limitation financial analysis only within the framework of financial reporting or accounting data, as O.V. Efimova, “narrows the possibilities of financial analysis and, most importantly, its effectiveness, since it leaves out of consideration the fundamentally important for an objective assessment financial condition factors associated with the industry affiliation of an economic entity, the state of the external environment, as well as a number of other significant factors. " (No. 40, p. 37).
Optimization of the information system at the enterprise allows the analyst to provide all the necessary information. However, it is necessary to use this system rationally. The desire for detailed financial analysis has led to the development, calculation and superficial use of an obviously excessive number of financial ratios, especially since most of them are in functional relationship with each other (for example, the maneuverability coefficient own funds and the index of permanent assets, the autonomy ratio and the ratio of debt and equity). The subject of special pride of some developers of new software tools for financial analysis 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 activity.
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 adequate regulatory framework and available industry averages.
Analytical processing of economic information is very laborious 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 substantiate long-term business plans of enterprises, a comprehensive assessment of the effectiveness of short-term and long-term management decisions, requirements for the efficiency of operational management of the enterprise.
In this regard, the correct organization of the information system in the enterprise is extremely important. Moreover, it is important not only to provide and simplify the input of more information by the staff 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 improvement and its driving force should be the automation of analytical calculations, which has now become an objective necessity.
Computing tools that enterprises and organizations can and do now have, allow to fully automate (and often combine into a single, integral system) the processing of all economic data, including analysis economic activity... The role of the automation of analytical calculations is as follows.
* The productivity of economists-analysts increases. They are freed from technical work and are more involved in creative activities, which allows them to do deeper research, to set more complex economic problems.
* Economic phenomena and processes are studied more deeply and comprehensively, factors are studied more fully and reserves for increasing production efficiency are identified.
* The efficiency and quality of the analysis, its general level and efficiency are increased.
The main methodological tasks of organizing an information system at an enterprise
The creation of an information system involves a number of activities that require a research, organizational and creative approach.
To create an information system, it is necessary to carry out:
* preliminary survey to identify the requirements of all stakeholders for this system, study the possibilities that the system will give for the analysis of information;
* development of intracorporate accounting standards that meet both national requirements and corresponding to the tasks set at the stage of preliminary examination, as well as - the development of principles for detailing analytical information (stage of designing an information system);
* ensure the fulfillment of all assigned tasks by means of reorganization, automation of business processes, etc.
In the decision-making system, the data obtained by analyzing the financial condition of the organization is one of the most essential elements. Almost all users of accounting data and financial statements to one degree or another use financial analysis methods to make decisions.
By making risky decisions in production, a manager can lead the organization to bankruptcy or to the fact that the enterprise will have large financial difficulties... Therefore, in recent years, a large number of software products have been developed that can analyze accounting and financial reporting data and display fairly accurate data on the state of affairs in an organization. The cost of such computer programs, as a rule, ranges from $ 0 to $ 1000 per program, and the price does not always correspond to the quality - even free programs can give good results.
In this term paper I examined the most famous domestic programs in our country for diagnosing financial condition in order to compare them according to different parameters: starting from the cost of a specific program, the ability to export data for analysis from other programs (most often "1C: Enterprise" of "1C" firm), and ending with the ability to present data in English.
This work consists of two parts: in the first part, a theoretical approach to the financial diagnostics of organizations is described, and in the second part, a description of specific programs for conducting financial analysis is carried out, their main characteristics are given and a conclusion is made about which enterprises this program is most suitable for.
1. General scheme of financial diagnostics
1. 1. Essence, goals and types of financial assessment
Currently, the financial condition of organizations is interpreted from different positions, while there is no single methodological approach to its determination, which complicates the construction of universal practical methods of analysis.
In general, the financial condition of an enterprise can be defined as a complex economic category, characterizing at a certain date the presence of various assets of the enterprise, the size of liabilities, the ability of the business entity to function and develop in a changing external environment, the current and future ability to satisfy the claims of creditors, as well as its investment attractiveness.
From different interpretations of the concept of financial condition, different goals of its assessment follow. From the point of view of business diagnostics, the result of the analysis of the financial condition is the determination of the optimal amount of the company's reserves, which should be sufficient to ensure the normal solvency of the company and minimize costs financial risk, and, at the same time, do not divert excess circulating resources from current economic activities.
There is also an orientation of the analysis towards finding and eliminating in-house problems:
The main purpose of financial analysis is to assess and identify the company's internal problems for the preparation, substantiation and adoption of various management decisions, including in the field of development, recovery from the crisis, transition to bankruptcy procedures, purchase and sale of a business or a block of shares, and attraction of investments.
The goals set made it necessary to solve a number of analytical problems. In the domestic literature, the following main groups of tasks are distinguished internal analysis financial condition of the enterprise:
1. Identification financial situation.
2. Revealing changes in the financial condition in the spatio-temporal context.
3. Identification of the main factors that caused changes in the financial condition.
4. Timely identification and elimination of shortcomings in financial activities, and the search for reserves to improve the financial condition of the enterprise and its solvency.
5. Forecasting possible financial results, economic profitability based on the real conditions of economic activity and the availability of own and borrowed resources, the development of models of financial condition with a variety of options for the use of resources.
6. Development of specific measures aimed at more efficient use of financial resources and strengthening the financial condition of the enterprise.
Financial assessment can be carried out using of various types models to structure and identify relationships between key 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 balance sheet system, presenting financial statements in various analytical sections, vertical and horizontal analysis of reporting, a system of analytical ratios, analytical notes to reporting. All of these models are based on the use of accounting information.
Predictive models are predictive, predictive models. They are used to predict the income of a company and its future financial condition. The most common of them are: calculating the point of critical sales volume, building predictive financial statements, dynamic analysis models (rigidly deterministic factor models and regression models), situational analysis models.
Regulatory models compare the actual performance of enterprises with the expected results calculated from the budget. These models are used primarily in internal financial analysis. Their essence boils down to the establishment of standards for each item of expenditure for technological processes, types of products, responsibility centers and the analysis of deviations of actual data from these standards. The analysis is largely based on the use of rigidly deterministic factor models.
Depending on the specified areas, the analysis of the financial condition can be carried out in the following forms:
1. Retrospective analysis (designed to analyze the current trends and problems of the financial condition of the company, while it is considered that the quarterly reports for the last reporting year and the reporting period of the current year are sufficient).
2. Prospective analysis (required for the examination of 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 the reported indicators from the planned).
1. 2. The procedure for assessing the financial condition
As a rule, the main information base for financial analysis is the forms of annual and quarterly financial statements, analytical reports, data obtained by an independent expert.
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 correspondence of the monetary valuation of assets and liabilities to their real market values is studied, the intangible sphere of the enterprise is assessed from a qualitative standpoint: business reputation, established business ties, the level of training and organization of management, staff turnover and professionalism, prospects for the development of the industry and target markets of the enterprise, stages of the life cycle of the main products of the enterprise, etc. Such procedures can be carried out using SWOT analysis methods, building 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.
Coefficient analysis is the calculation of coefficients in various directions (Appendix 2):
Property assessment indicators.
Indicators for assessing liquidity and creditworthiness.
Indicators for assessing 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. The transition from absolute to relative indicators is due to the following factors:
The influence of the size of the company on the final indicators is eliminated, it becomes possible to assess not only the size, but also the efficiency of the functioning of the enterprise;
Since the numerator and denominator are expressed in the same units, the influence of inflationary processes and exchange rates is leveled, it becomes possible to compare enterprises in different countries;
The comparison base for assessing a particular financial indicator can be:
1. Corridors of normative values regulated by documents and legislative acts.
2. Scientifically grounded optimal values of indicators.
3. Average industry values of indicators.
4. Characteristics of analogous enterprises.
5. Dynamics of own indicators for previous periods.
The influence of problem situations arising in the interpretation of financial ratios, to a certain extent, make it possible to level the integral models for assessing the financial condition, based on the calculation of a small number financial indicators summarized in a comprehensive assessment. At the same time, these models make it possible to assign an enterprise to one or another group, with a corresponding set of characteristics. On the basis of such an analysis, it becomes possible to absolutely assess the financial position of an enterprise at a certain date, and not only to study its changes and comparative analysis. Integral methods are also convenient for express analysis of financial condition, since they do not require significant investment of time and resources.
In the general block of integral techniques, the following conceptual areas can be distinguished:
1. Statistically sound models for predicting a possible bankruptcy. It uses Altman's indicators (also known as Z score, Z score or creditworthiness index), Fox's Model, Tuffler's Model, IHEA's Model, Fulmer's Model, Springgate's Model and others (Appendix 3).
2. Methods for determining the rating of an organization for lending purposes. It uses techniques developed by various commercial banks. Examples are the models developed by the Sberbank of the Russian Federation, the Moscow Industrial Bank, as well as other financial institutions (Appendix 4).
3. Methods of ranking organizations. It uses the method of sum of places, the method of geometric mean, the method of coefficients of significance and the method of distances (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.
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Users |
Sphere of economic interests in the assessment |
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Owners |
Evaluation of the feasibility of the costs incurred and the achieved financial results financial stability and competitiveness, opportunities and prospects for further development, efficiency of use borrowed money, identification of losses, non-productive costs and losses, making reasonable forecasts about the financial viability of the enterprise. |
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Shareholders |
Analysis of the composition of management costs and assessment of their feasibility, analysis of the formation of profits, analysis of losses, non-productive costs and losses, structural analysis of the spending of profit on accumulation and consumption, assessment of the effective and ongoing dividend policy. |
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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. |
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Suppliers and buyers |
Assessment of 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. |
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Assessment of the reliability of data on the taxable base for calculating federal and local taxes and their transfers to the budget |
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Extrabudgetary funds |
Assessment of the reliability of information on the average number of employees of the enterprise and the accrued wages fund, assessment of the timeliness of settlements with extra-budgetary funds. |
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Investors |
Evaluation of the efficiency of using equity and borrowed capital, accounts receivable and payable, enterprise property, assets, analysis of the degree of liquidity of repayment of short-term and long-term liabilities, financial stability. analysis and evaluation of the effectiveness of long-term and short-term financial investments at the expense of the company's own funds. |
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Wage labor |
Assessment of the dynamics of sales volume, production costs, fulfillment of production targets and compliance with labor legislation on remuneration, provision of labor and social benefits at the expense of the company's net profit. 2. Share of fixed assets in assets = 120/300 3. Amount of own circulating assets = 290 - 230 - 690 4. Maneuverability of own working capital = 260 / (290-230-690) 5. Coefficient current liquidity = (290-230)/690 6. Quick ratio = (290-210-220-230) / 690 7. Absolute liquidity ratio = 260/690 8. The share of working capital in assets = (290-230) / 300 9. The share of own circulating assets in their total amount = (290-230 -690) / (290-230), or (490 + 590-190) / 290-230 10. Share of stocks in current assets = (210 + 220) / 290 11. Share of own circulating assets = (290-230-690) / (210 + 220) 12. Concentration factor equity capital =490/300 13. Ratio of financial dependence = 300/490 14. Equity capital flexibility ratio = (290-230-690) / 490 15. Ratio of concentration of debt capital = (590 + 690) / 300 16. Ratio of the structure of long-term investments = 590 / (190 +230) 17. Ratio of the ratio of borrowed and own funds = (590 +690) / 490 18. Capital productivity = f.2 10/120 19. Equity capital turnover f.2 10/490 20. Turnover of total capital f.2 10/300 21. Net profit = f.2 10 22. Profitability of production = 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 = 490 / f.2 190 Appendix 3. "Models for predicting bankruptcy"1. Altman coefficient (2 factorial): Z = -0.3877-1.0736 * (290/690) + 0.0579 * (300/490) If Z = 0, then the probability of bankruptcy = 50% If Z> 0, then the probability of bankruptcy> 50% If Z<0, то вероятность банкротства < 50% 2. Altman coefficient (5-factor): Z = 1.2 * ((290-690) / 300) + 1.4 * (f. 2 190) / 300 + 3.3 * ((f. 2 050) / 300) + 0.6 * (price shares / (590 + 690)) + form 2 010/300 If Z<1,81 – организация банкрот. If Z> 2.99 - a financially stable company. If Z<=2,99 и Z>= 1.81 - uncertainty. 3. Taffler's model Z = 0.53 * (form 2 050/690) + 0.13 * (290 / (690 + 590)) + 0.18 * (690/300) + 0.16 * (form 2 010/300 ) If Z> 0.3 - a financially stable company If Z<0,2 – организация банкрот. 4. Model IHEA 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) К5 = 50 f. 2/10 f. 2 Then, for each of the indicators, you need to determine the category depending on its actual value:
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