Orel, Russian Federation
Orel, Russian Federation
Orel, Russian Federation
Innovative economy, digital technologies, information management methods in modern conditions of market relations development determine the vector of the domestic policy of the economic entity — maintenance of efficient functioning, progressive development and growth of competitiveness. The implementation of these directions is provided by the construction of an integrated information accounting and analysis system, the development of communication links within this system, the introduction of digital technologies, accounting and control methods and analytical tools. Acceptance and implementation of justified management decisions is possible in the event that an economic entity will form such a system, taking into account the effective communication interaction of its elements. In the article the authors consider the actual issues of the construction and implementation of the information accounting and analytical system and suggest a model for the communication interaction of its elements. The article was prepared in the course of carrying out research work within the framework of the project part of the state task in the field of scientific activity in accordance with the task No. 26.2758.2017 / 4.6 for 2017-2019. on the topic «The system for analyzing the formation and distribution of the cost of innovative products based on the infrastructure concept».
accounting, analysis, audit, accounting and analytical system, information, communications, interaction of elements.
Введение
В условиях массового распространения цифровых технологий современную систему управления организацией отличает довольно сложная информационная система, связанная с большим количеством внешних и внутренних информационных потоков, а также их разнообразием.
1. Vetlugina I.M. Informatsionnoe modelirovanie v upravlenii sovremennymi ekonomicheskimi sistemami: monografiya. — M.: Kompaniya Sputnik+, 2005. — 125 s.
2. Vysotskaya A.B. Transformatsiya bukhgalterskikh sistem v informatsionnoy ekonomike // Bukhgalterskiy uchet. — 2014. — № 11. — S. 123–125.
3. Dedkova E.G. Kommunikatsionnoe vzaimodeystvie elementov v informatsionnoy sisteme otsenki, ucheta, analiza i kontrolya potokov stoimosti // Upravlencheskiy uchet. — 2017. — № 10. — S. 52–57.
4. Demina I.N. Mesto i rol’ kommunikatsii v biznes-protsessakh // Izvestiya Baykal’skogo gosudarstvennogo universiteta. — 2012. — № 2. — S. 202–206.
5. Zolochevskaya E.Yu. Kommunikatsionnye svyazi uchetnootchetnykh sostavlyayushchikh uchetno-nalogovoy sistemy // Ekonomicheskie i gumanitarnye nauki. 2011. — № 1. — S. 28–30.
6. Isaev D.V. Problemy informatsionnogo obespecheniya korporativnogo upravleniya // Problemy teorii i praktiki upravleniya. — 2007. — № 11. — S. 74–77.
7. Kal’nitskaya I.V. Integrirovannaya uchetno-analiticheskaya sistema dlya tseley upravleniya organizatsiey / Mezhdunarodnyy bukhgalterskiy uchet. — 2014. — № 22. — S. 2–13.
8. Katsko I.A. Informatsionnoe obespechenie protsessa upravleniya sotsial’no-ekonomicheskimi sistemami: monografiya / pod redaktsiey G.V. Gorelovoy. — Krasnodar: Kubanskiy gosudarstvennyy agrarnyy universitet, 2008. — 421 s.
9. Korostelkin M.M. Kontseptsiya formirovaniya uchetnoanaliticheskoy sistemy ekonomicheskogo sub”ekta // Sbornik statey VI Vserossiyskoy nauchno-prakticheskoy zaochnoy konferentsii s mezhdunarodnym uchastiem «Aktual’nye problemy nalogooblozheniya i razvitiya klyuchevykh sfer ekonomiki» (Penza, 20–27 noyabrya 2015 g.); pod obshch. red. N.V. Sviridovoy, E.A. Badeevoy, Yu.V. Malakhovoy, A.A. Akimova. — Penza: Penzenskiy gosudarstvennyy universitet, 2015. — S. 79–82
10. Korostelkina I.A., Korostelkin M.M. Kontseptsiya formirovaniya uchetno-analiticheskoy sistemy ekonomicheskogo sub”ekta: klassicheskoe postroenie // Materialy mezhdunarodnoy nauchno-prakticheskoy konferentsii «Nalogovaya politika v sovremennykh ekonomicheskikh usloviyakh kak instrument sotsial’no-ekonomicheskogo progressa obshchestva» (Orel, 24–25 noyabrya 2015 g.). — M.: Moskovskiy gosudarstvennyy mashinostroitel’nyy universitet (MAMI), 2015. — S. 57–64.
11. Kravchenko T.K., Presnyakov V.F. Infokommunikatsionnye tekhnologii upravleniya predpriyatiem. — M.: GU VShE, 2003. — 270 s.
12. Krivokora E.I. Funktsional’nyy podkhod v issledovanii organizatsionnykh kommunikatsiy // Terra Economicus. — 2006. — № 3. — S.146–149
13. Kryuchkov V.G. Garmonizatsiya mezhdunarodnykh i otechestvennykh informatsionnykh potokov uchetno-nalogovoy sistemy: avtoreferat dis. ... doktora ekonomicheskikh nauk: 08.00.12, 08.00.10 / V.G. Kryuchkov; [Mesto zashchity: Gos. un-t — uchebno-nauchno-proizv. kompleks]. — Orel, 2011. — 48 s.
14. Maslov B.G. Sushchnost’, neobkhodimost’ i predposylki k garmonizatsii otechestvennykh i mezhdunarodnykh bukhgalterskikh informatsionnykh potokov // Upravlencheskiy uchet. — 2011. — № 3. — S. 88–96.
15. Maslova I.A. Sistemnaya kontseptsiya ucheta i raspredeleniya stoimosti v posttransformatsionnoy ekonomike Rossii i ee adaptatsiya k mezhdunarodnym standartam finansovoy otchetnosti: dis. … d-ra ekon. nauk. — Orel, 2006. — 336 s.
16. Maslova I.A. Uchetno-analiticheskaya mikro- i makrosistema Rossii i ee adaptatsiya k MSFO: monografiya. — Tula: izd-vo TulGU, 2005. — 150 s.
17. Pirogov A.I. Informatsiya i ee rol’ v upravlenii ekonomicheskimi sistemami v informatsionnom obshchestve // Ekonomicheskie i sotsial’no-gumanitarnye issledovaniya. — 2016. — № 4. — S. 78–82.
18. Sasina T.N. Metodologiya razrabotki i vnedreniya informatsionnykh sistem upravleniya sotsial’no-ekonomicheskimi protsessami i sistem informatsionnoy bezopasnosti // Fundamental’nye i prikladnye issledovaniya v sovremennom mire. — 2014. — № 8. — S. 144–145.
19. Soldatov A.N. Kommunikatsionnye protsessy v upravlenii // Nauchno-metodicheskiy elektronnyy zhurnal «Kontsept». — 2016. — T. 45. — S. 106–108.
20. Tychinina N.A. Teoreticheskoe obosnovanie soderzhaniya uchetno-analiticheskogo obespecheniya ustoychivogo razvitiya predpriyatiya // Vestnik orenburgskogo gosudarstvennogo universiteta. — 2009. — № 2. — S. 102–107.
21. Ul’yanov I.P., Popova L.V. Bukhuchet: posobie dlya bukhgaltera i menedzhera. — M.: Biznes-Inform, 1999. — 292 s.
