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Assessment of the State of Information Support of Enterprise's Operation Analysis

Author

Listed:
  • Lyudmyla Stetsyuk

    ('Institute of Agrarian Economics' National Scientific Center)

Abstract

The article is devoted to the assessment of the state and detection of problems of information support of operation of the enterprises. Despite the fact that in recent years there has been the shift from manual to automated process of collecting and processing information, information support in the enterprises remains underdeveloped. This is particularly due to the problem of creating a system of information support and the issue of usefulness of analytical information. The first problem is related to the lack of understanding of the need for and the functioning of information systems. To solve this problem, the author proposed incremental algorithm for constructing the system information support of the analysis, which involves the development of regulatory documents and setting up the process of receiving, processing, transmission and storage of information by technical means and form the informational database. The second problem is related to a large number of requirements for quality of information, which are practically impossible to comply with. The author has identified five main qualitative characteristics of usefulness of analytical information (reliability, relevance, materiality, clarity, profitability), following which maximizes the value of information.

Suggested Citation

  • Lyudmyla Stetsyuk, 2014. "Assessment of the State of Information Support of Enterprise's Operation Analysis," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 136-141, September.
    • Handle: RePEc:iaf:journl:y:2014:i:3:p:136-141
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    File URL: http://www.afj.org.ua/pdf/210-ocinka-stanu-informaciynogo-zabezpechennya-analizu-gospodarskoi-diyalnosti-pidpriemstva.pdf
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    File URL: http://www.afj.org.ua/en/article/210/
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    More about this item

    Keywords

    analysis; information; information support; quality of information; usefulness of information;
    All these keywords.

    JEL classification:

    • D20 - Microeconomics - - Production and Organizations - - - General

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