The concept of a corporate information system. General characteristics of corporate information systems Automated information systems

If top managers are thinking about creating a corporate information system, then this can only mean one thing: they are managing a fast-growing company, which just yesterday was satisfied with standard office applications, and today its complex multidisciplinary structure with an equally complex management hierarchy needs reliable and sufficient easy to use tools. Corporate information systems (CIS) prove effective both in managing and transmitting large amounts of information; today they are necessary for large enterprises.

The need to create a corporate information system arises as the volume of information grows. If the decision is made today to implement the system, what can top managers expect tomorrow?

CIS: effectiveness, application

Firstly, one should expect better internal controllability, which increases resistance to external adverse influences. Secondly, increased efficiency, which ultimately leads to increased profitability. Thirdly, improving interaction with partners, suppliers, and customers, which cannot but affect competitiveness.

The use of corporate information systems (in the West they are called MIS - Management Information System, which translates as management information system) is a reason for ongoing discussions. This is partly due to the fact that corporate management is looking for new ways of development. And partly also because control systems, having become a separate scientific field, have also become an independent branch of high technology. In this regard, one should not be surprised at the variety of definitions of concepts.

The abbreviation KIS by itself does not explain or guarantee anything.

Trying to find a universal definition of a corporate information system means assuming that a single standard approach to any corporation will guarantee results.

In practice, a corporate information system is built taking into account the realities of a particular company. As for the general functional characteristics, despite the controversy, five key concepts seem to be the most objective: intelligence (targeted collection of information), integration (information is available in a common system), modularity (the ability to add new components, for example, modules for detecting fraudulent activities) , openness (no obstacles to working with other communication programs), adaptability (the ability to quickly change settings and reconfigure).

Watch a video about creating corporate information systems:

There are two more characteristics that do not require special decoding: accessibility for the user, who does not have to puzzle over how it all works every time; support of the system by developers, albeit remotely.

If a business model is a detailed and accurate description of a business, then an information model is a component (subset) of this complex system designed to debug the information flows of a particular corporation, subordinating them to a given goal.

In other words, a corporate information system is a synthesis of business and information, in the first case it is about strategy, in the second it is about technology. Everything taken together is ideology.

The corporate information system operates in a distributed structure (corporation) - both vertically and horizontally.

Information is, on the one hand, a routine that one has to deal with every day, on the other, it is a strategic resource, so there is no need to particularly emphasize the importance of the reliability of the system, which must be ready to expand the circuit and at the same time remain closed, self-regulating. Not to mention the fact that it usually includes a security module to prevent unwanted information leakage within the corporation and especially outside it.

CIS: classification

If you try to set priorities, then a corporate information system is, firstly, a system, and only secondly, for this system.

The variety of tasks also requires a variety of tools for building a specific CIS.

Considering the specifics of corporate information systems, six main classes (types) should be distinguished in accordance with the tasks assigned to them:

1. The ERP (Enterprise Resource Planning System) system builds into a single chain all the corporation’s resources related to production, sales, and order accounting. This is a quite popular project. Over the past decade, it has served as the automation standard for the vast majority of enterprises throughout the world. Suffice it to say that over 100 companies are engaged in the development of such projects, and most of them are focused on the needs of medium-sized businesses, creating for them “light” versions of the system at an attractive price;
2. The CRM (Customer Relationship Management System) system is aimed at effective management of the customer base at various stages of interaction - from the implementation of transactions to the collection and analysis of information about customers. The market for CRM systems in Russia is estimated by experts at $50-70 million and is considered quite promising, especially in financial, insurance and telecommunications companies. For example, the Bank of Russia operates a document management automation system, which 10 years ago was used to a limited extent to support paper document management, but now it has become widespread not only as an electronic document management system in the system of Bank institutions, but also in industry document management. Effective CRM work with the client base according to the Zipf-Pareto law, when 80% of the result is due to 20% of the efforts. Indeed, 20% of the efforts of business analysts thanks to the information system produce 80% of the results. They no longer need primary data processing, the system did it for them, providing them with information for analysis and making financial proposals;
3. The MES (Manufacturing Execution System) system is designed for manufacturing workers who, using its capabilities, will be able not only to track the stages of the production cycle in real time, but also to significantly optimize it, making the necessary adjustments to the process right along the way. Moreover, what is extremely useful, the system will reflect the return on fixed assets and cash flow, and impartially calculate the cost, profit and efficiency not only in the corporation as a whole, but also in a separate section of the workshop or production line. What a person might miss, the system will not miss, especially if it concerns the detailed development of project stages, passing checkpoints, and accounting for the necessary resources;
4. The WMS (Warehouse Management System) system has a narrow specialization and is aimed at establishing ideal order in the warehouse; it manages warehouse processes through their comprehensive automation;
5. The EAM (Enterprise Asset Management) system combats equipment downtime, forces the reduction of costs for repair and maintenance work, and calls into question the overly generous funding that suppliers claim. In short, this is a fairly effective tool for managers who manage companies in capital-intensive industries - from the mining industry to housing and communal services. It only remains to add that more and more often EAM (already as a module) is being included in large ERP systems, entrusting them with the management of fixed assets;
6. The HRM (Human Resource Management) system is in charge of personnel accounting, search, assessment, training, and motivation.

Video about HRM in English:

Price issue of CIS

Now that we know what corporate information systems are and their classification in accordance with the tasks they face, it is worth finding out the price of the issue, which gives an idea of ​​the scale of the system. It fluctuates in four price niches.

1. Implementation of a local system (for example, to establish and maintain ideal order in a warehouse) will cost from $5,000-50,000;
2. A financial and management system (for managing the resources of a non-production company) will cost from $50,000 to $200,000;
3. Medium integrated systems (for production process planning) – from $50,000 to $500,000;
4. Large integrated systems (for corporations in the literal sense of the word - holdings, financial and production groups) are valued at $500,000 and above. This is a case where money makes money.

As for the organization of the corporate information system itself, there are 4 methods, among which the most common systems are file server and client server, and more complex ones are three-tier and Internet/intranet systems.

Enterprise system management

The corporate information system serves for a comprehensive analysis of business processes (including inter-corporate ones) and the selection of decisions that are justified in the analysis.

Of course, the system itself does not make decisions, but, being effectively configured, it contributes to competent decision-making by the manager and makes it easier for him to make a choice. If this is, of course, a management system and not an accounting system. Experts believe that software systems are considered management if they support the iterative procedure “planning -> control -> deviation analysis -> feedback”.

Video about document flow integration with 1C:

Discussions about the essence of concepts and abbreviations related to CIS are not the only ones. An equally controversial aspect is the value of foreign experience. Despite its positivity and significance, for example, we do not have industry management standards that exist in most developed countries. Consequently, the approaches to decision making will differ between us and the West. Not to mention the fact that management as a scientific branch has become widespread in our country only in the last 10 years and that information systems in Russian enterprises, as a rule, develop “from accounting” (hence the popularity of 1C products), and in the West – “from resource saving”.

The appearance of information system software products - both foreign and Russian - dates back to the late 90s. The former are distinguished by their high price, extensive implementation experience and an impressive range of “ready-made” solutions for a particular industry (see above for the degree of their usefulness in our reality). The second is due to relatively modest prices, a Russified version of the software and the developer’s willingness to be close to the customer.

Enterprise system software

The range of offers on the Russian market is quite wide: about 500 companies, varying in scale and qualifications, offer their services in developing software products for corporate information systems. Moreover, only one out of five of these firms is a commercial or industrial enterprise.

A software package is not yet a management system with ready-made solutions for any reason. Like coffee, which is supplied to cappuccino lovers according to the “three in one” scheme, a corporate information system is, firstly, management technologies, secondly, information tools, and thirdly, a recipe not for everyone, but for specific corporation.

It is interesting that in most cases, the construction of a corporate information system in Russia is “out of the box” in nature, starting with the choice of software.

As Western experts note, it is much more rational when a project is implemented by business consultants rather than by software package suppliers. The former are focused on satisfying the customer’s goals, the latter are focused on promoting their product.

The basis is a misunderstanding that a corporate information system is primarily the competence of managers, not programmers, since the difficulties of implementing a system in the first place do not even rest on investments, but on the need for a serious and sometimes radical transformation of the company’s structure.

Currently, the functioning of almost any organization or enterprise is carried out using computer information technologies. However, it is important to emphasize that a qualitative leap in the use of information technology is associated with corporate information systems (CIS), operating on the basis of a computer network and integrating information resources throughout the organization and its divisions.

The formation of the Russian software market for enterprise management can be dated back to the early 90s, when the country began to liberalize economic relations. At the same time, the first commercial developments of Russian software companies appeared on the market, as well as solutions from foreign companies designed to provide comprehensive management of enterprise resources. And then such systems began to be called corporate information systems.

At the moment, some of the main trends in the Russian corporate information systems market are:

Integration of domestic and foreign systems;

Increased intensity of competition between Russian CIS developers;

Increased intensity of competition in the segment of medium-sized enterprises;

Following global trends in the development of the CIS market;

Transition of Russian-developed systems to the ERP standard.

A corporate information system (CIS) is a management ideology that combines the business strategy of an enterprise (with a structure built for its implementation) and advanced information technologies. The main role here is played by a well-developed management structure, automation plays a secondary, instrumental role.

Corporate information systems (CIS) are integrated management systems for a geographically distributed corporation, based on in-depth data analysis, widespread use of decision-making information support systems, electronic document management and office work. CIS is designed to combine enterprise management strategy and advanced information technologies.

A corporate information system is a set of technical and software tools of an enterprise that implement automation ideas and methods.

The main task of the CIS is to support the functioning and development of the enterprise. The raison d'être of any commercial enterprise, as we know, is to make a profit. Despite the fact that the areas of activity of enterprises (production, services) can be very different, in general the management tasks are similar. They consist in organizing the management of the resources entering the enterprise to obtain the required result at the output.

The following main reasons for the need to implement CIS in an organization can be identified:

a) Replacement of existing systems that do not meet the requirements of modern business (do not support multicurrency and multilingualism, do not scale to the tasks of the developing business of the enterprise, are fragmented and do not allow to form a complete picture of the enterprise’s activities, provide unsatisfactory speed of execution of basic business processes and insufficient efficiency of receiving and processing information necessary for decision making).

b) The need to expand contacts (and their constant support) with partners and clients.

c) Achieving the desired level of competitive advantage.

When using CIS, it is more correct to talk about reducing corporate costs rather than about making real profits. In addition, the implementation of CIS at an enterprise, as a rule, allows for a 15% - 35% reduction in inventories with a simultaneous increase in overall productivity. But even more important is that after the deployment of a CIS, its indirect advantages begin to appear: enterprise management has the opportunity to comprehensively analyze and develop strategic decisions, and closer relationships with customers and suppliers are established. All this leads to increased efficiency of the enterprise.

ERP systems can be used by large organizations to manage and store data flows and contribute to the development of an organization's e-business.

Currently, on the Russian market of corporate information systems (CIS) there is a fairly wide selection of software that claims to be an automated enterprise management system. Table 1 shows the main Russian and foreign CIS.

Among CIS, three groups can be distinguished, divided according to the scale of functionality: large, medium and small. Large integrated systems include SAP R/3, BAAN, Oracle Applications. Medium integrated systems include JD Edwards, MFG-Pro, and some others. Small integrated systems include many Russian developments, such as Parus, Galaktika, etc., and foreign ones, such as Axapta, Platinum, Concorde XAL, etc. In addition, there are a number of so-called local systems that cannot be called integrated, but, nevertheless, they are able to serve the needs of enterprises in terms of accounting and management accounting. These are software products such as 1C, BEST, INFIN, etc.

Table 1 – Corporate information systems

There are custom-made (unique) and replicated CIS.

Under custom CIS usually understand systems created for a specific enterprise that has no analogues and is not subject to further replication. Such systems are used either to automate the activities of enterprises with unique characteristics, or to solve an extremely limited range of special tasks.

Custom systems, as a rule, either do not have prototypes at all, or the use of prototypes requires significant changes of a qualitative nature. The development of a custom CIS is characterized by an increased risk in terms of obtaining the required results.

Replicated (adapted) CIS are created according to the principle“vanilla implementation”, according to which standard functionality is used with minor modifications in accordance with the specific needs of the company. The problem of adapting replicated CIS (i.e. adapting to working conditions at a specific enterprise) is that, ultimately, each CIS is unique, but at the same time it also has common, typical properties. Adaptation requirements and the complexity of their implementation significantly depend on the problem area and the scale of the system. Even the first programs that solved individual automation problems were created taking into account the need for their individual settings.

Based on the degree of integration of management functions, the following are distinguished:

a) Local systems. Designed mainly to automate accounting in one or more areas (accounting, sales, warehouses, personnel records, etc.). The local system can be used by almost any enterprise that needs to manage financial flows and automate accounting functions. Local systems are universal in many respects, but a number of developers offer industry-specific solutions, for example, special methods of calculating taxes, etc. The implementation cycle for local systems is short; sometimes you can use the “boxed” option by purchasing the program and deploying it yourself in the enterprise. The cost of on-premises systems ranges from $5,000 to $50,000.

Examples: "1C", BEST, "Inotek", INFIN, Infosoft.

b) Financial and management systems. Such systems are flexibly customized to the needs of a specific enterprise, well integrate the activities of the enterprise and are intended, first of all, for accounting and managing the resources of non-production companies. As a rule, they are universal, but the need to reflect the specifics of a particular company’s activities may be more clearly manifested, since the functionality of such systems is wider than that of local ones. Taking this into account, developers often offer solutions to industry problems, for example, special methods of calculating taxes or personnel management, taking into account the specifics of regions. Many systems in this class contain basic production management capabilities. Despite the fact that the overall configuration of the systems can be quite complex, almost all financial and management systems are capable of running on personal computers on conventional Novell Netware or Windows NT data networks. They rely on dedicated database server technology (file server), which is characterized by high load on network channels for data transfer between the server and workstations. Only some of the systems of this class offered in Russia were developed for industrial databases (Oracle, SYBASE, Progress, Informix, SQL Server). Basically, simpler development tools were used: Clipper, FoxPro, dBase, Paradox, which begin to fail on complex network configurations and when the volume of processed data increases.

Examples: Concord XAL, Exact NS-2000, Platinum SQL, PRO/MIS, Scala, SunSystem, Docs Open.

c) Medium integrated systems. Designed for production plant management and integrated production process planning. Accounting functions are worked out in depth, but they play a supporting role and sometimes it is impossible to single out an accounting module: information in the accounting department comes automatically from other modules. The planning chain "sales - production - procurement" based on MRPII procedures is the core of these systems. Enterprise divisions (finance, accounting, marketing, etc.) build their activities based on data from this chain. Medium systems are much more difficult to install: the implementation cycle takes from 6 months to a year and a half or more. The reason is that the system covers the needs of the departments and fully integrates the production enterprise, which requires significant joint efforts of the enterprise employees, the CIS supplier or the consulting company carrying out the implementation. In many respects, medium-sized systems are much stricter than financial and management systems (small integrated systems). A manufacturing enterprise must first and foremost operate like a well-oiled clock, where the main control mechanisms are planning and optimal management of inventory and production process, rather than keeping track of the number of invoices per period. The cost of implementing medium-sized systems, like financial and management systems, starts at around $50,000, but, depending on the scope of the project, can reach $500,000 or more.

Examples: BOSS Corporation, Galaktika, Parus Corporation, JD Edwards, MFG-Pro, SyteLine.

d) Large integrated systems. They differ from the average ones in the set of vertical markets and the depth of support for management processes of large multifunctional groups of enterprises (holdings or financial industrial groups). Such systems have the greatest functionality, including production management, management of complex financial flows, corporate consolidation, global planning and budgeting, etc. Similar functions are present in many financial management (except for production) and medium integrated systems, however, with a lower degree elaboration. The implementation period for large integrated systems typically takes more than a year, and the project cost is more than $500,000.

Examples: SAP/R3, Baan IV, Oracle Application.

e) Production systems. Such systems include subclasses of medium and large integrated systems. These systems are primarily designed to control and plan the production process. Accounting functions, although deeply developed, play a supporting role and sometimes it is impossible to single out an accounting module, since information in the accounting department comes automatically from other modules.

Production systems are much more complex to install (the implementation cycle can take from 6-9 months to a year and a half or more). This is due to the fact that the system covers the needs of the entire production enterprise, which requires significant joint efforts between the enterprise employees and the software supplier. Can be targeted at one or more industries

In many respects, production systems are much more stringent than financial and management systems. A manufacturing plant must first and foremost operate like a well-oiled clock, where the main control mechanisms are planning and optimal management of the production process, rather than keeping track of the number of invoices per period. Such systems are also characterized by increased requirements for technical infrastructure and computer platform.

Companies that are corporations are complex multidisciplinary structures and, as a result, have a distributed hierarchical management system - corporate management. Divisions, enterprises, branches and administrative offices included in the company, as a rule, are located at a sufficient distance from each other. Their information connection forms the communication structure of the company, the basis of which is the information system.

An information system is a company’s infrastructure involved in the process of managing all information and document flows, including the following mandatory elements.
An information model, which is a set of rules and algorithms for the functioning of an information system. The information model includes all forms of documents, the structure of directories and data, etc.
Regulations for the development of the information model and the rules for making changes to it.
Human resources (development department, external consultants) responsible for the formation and development of the information model.
Software whose configuration meets the requirements of the information model (software is the main mechanism for managing the IS). In addition, there are always requirements for the software supplier that regulate the procedure for technical and user support throughout the entire life cycle.
Human resources responsible for customizing and adapting the software and its compliance with the approved information model.
Regulations for making changes to custom structures (specific settings, database structures, etc.) and software configuration and the composition of its functional modules.
Hardware and technical base that meets the requirements for operating software (workplace computers, peripherals, telecommunications channels, system software and database management system (DBMS).
Operational and technical human resources, including personnel for maintaining the hardware and technical base.
Rules for using the software and user instructions, regulations for training and certification of users.

The corporate information system (CIS) provides support for making management decisions based on the automation of processes, procedures and other ways of carrying out the company's activities. Activities are regulated by information and regulatory documents, as well as the results of measurements and assessments, statistical materials and operational management, etc. In addition, the tasks of the CIS may be to assist personnel in analyzing problems, visually examining complex objects, and developing new products.

The main controlling factor is the decision-making procedure, based on the result of which the system (enterprise, corporation, company, organization) is influenced. The CIS itself does not make decisions, but, being effectively configured, it is capable of supplying information to the manager and decision makers from the perspective that is most suitable for making a specific decision.

CIS can take over most routine processes, but not all decision-making processes. In turn, management without IS, built on modern information technologies, becomes less and less effective.

Information technology is a set of hardware, software, information storage technologies, network technologies that provide communications and connection of system components into a single whole. All these resources used in the company determine the information technology infrastructure, or IT infrastructure, which is the foundation for building an IS.

IS contains data about various objects necessary for a particular company. In doing so, it uses information technology to transform a set of data into a stream of information that can be used by a person. There is a significant difference between the concepts of “software” and “information system”. Programs, just like the electronic stuffing of computers, are just materials for creating a modern IP. Computers provide storage and processing of information; software is a set of instructions that control the actions of a computer. Knowing how computers and software work is important when developing solutions for companies, but we must not forget that it is just part of IP.

As part of the CIS, it is customary to take into account tools for documentation support for management, information support for subject areas, communication software, tools for organizing collective work of employees and other auxiliary (technological) products. A mandatory requirement for CIS is the integration of a large number of software products that implement various management methods.

Enterprise systems use a variety of management techniques, including resource management, process management, project management, and corporate knowledge management (in a broad sense).

Resource management methods use a model that represents a company as a system of resources (finance, inventories, personnel) belonging to the owners: legal entities, structural divisions, individuals. All processes are described as transactions (business transactions), reflecting the movement of resources between owners. This includes managing finances, inventories, and personnel to the extent that they are considered a resource (salaries). The main management goal for this method is to provide and control resources.

The management method is well described by models that have become standards: the accounting model (for example, CAAP), manufacturing resource planning (MRP II), enterprise resource planning (ERP). Balance sheet models with posting language are used as a universal presentation language. The methods in this group are supported by a wide range of application software, with accounting systems being the most common.

Process management methods use a model of the company as a system of business processes. Here the central concepts are process, function, data, event. The main control goal for these methods is to ensure coordination of events and functions.

This includes methods such as quality management (TQM standards, ISO 9000), process management (Workflow standards of the Workflow Management Coalition association). These also include project management (the PMI family of standards), but only to the extent that these projects can be considered standard, reduced to the level of technology. Formal languages ​​are used as a universal language for presenting descriptions, many of which are fixed as standards: languages ​​of the IDEF family, CIM-OSA, languages ​​for describing object-oriented models. Management methods are supported by software, which is known as project management systems, document management, and technological processes.

Project management methods based on the PMI (Project Management Institute - RMBOK) family of standards, schedule and network planning models, critical path method, earned value methodology, etc. supported by software for managing projects, obligations (contracts), deliveries, etc.

Knowledge management methods use the company model as a system of small teams of employees solving a common problem, and corporate knowledge and effective communications act as organizing factors. The main corporate management resource is the corporate knowledge base, in which employees can quickly find information to make the right decision and understand each other. This base concentrates the company's collective experience and creates the basis for corporate communications.

The main goal of management is to ensure coordination, communication and quick search for information for independent decision-making. This group of management methods is now experiencing a period of rapid development and is collectively called “knowledge management.” It is still too early to talk about standards at the model level, although some trends have emerged in the field of universal description languages. To structure information, the SGML language, which is recorded as the ISO 8879 standard, is beginning to be actively used. This group of methods also includes project management methods (the PMI family of standards), which are supported by special software such as Primavera Methodology Manager, which summarizes the experience of project implementation and allows, based on libraries of standard fragments quickly generate new projects that meet new requirements in terms of timing, resources, depth of elaboration of the project structure, budget, etc.

When using such systems, the critical management factor is project communications and the qualification level of the project team, and not the quality of the project. In general, knowledge management methods are supported by GroupWare class software, information retrieval systems, and intranet technologies: web technology, e-mail, teleconferences. GroupWare systems served as the starting point for intranet technology. It is no coincidence that the leaders of the GroupWare class software market have become the leading manufacturers of intranet systems: Lotus, Microsoft, Novell. Along with the listed manufacturers, Netscape and Oracle occupied a strong place in this market.

Wide-profile information systems, which mostly include modern CIS, must equally, to the maximum extent possible, satisfy all divisions of the company, and, if possible, preserve existing business processes, as well as management methods and structure. Without the use of automation, it is practically impossible to control the constantly changing balance of resources, business processes, ongoing projects (groups of projects, programs) and knowledge growing exponentially.

Annotation: Management accounting and reporting. Automated information systems. Integrated information environment. Evolution of CIS.

7. Corporate information systems. Enterprise information technologies

Introduction

Modern corporate information systems (CIS) play a very important role in business nowadays.

Rice. 7.1.

The CIS reflects the conceptual and physical architecture of the organization and accompanies its cross-functional activities. The basis of corporate information systems at the present stage are the so-called enterprise resource planning systems (Enterprise Recourse Planning - ERP). World experience shows that a skillfully selected and implemented ERP system significantly improves the manageability of an enterprise and increases the efficiency of its operation.

7.1. Management accounting and reporting

Building a corporate information system should begin with an analysis of the organization's management structure and the corresponding flows of data and information. Coordination of the work of all divisions of the organization is carried out through management bodies at different levels. Management is understood as achieving a set goal, subject to the implementation of the following basic functions: organizational, planning, accounting, analysis, control, stimulation.

In recent years, in the field of management, the concept of “decision making” and the systems, methods, and means of supporting decision-making associated with this concept have become increasingly used. Making and executing a business decision is the act of forming and purposefully influencing a management object, based on an analysis of the situation, defining a goal, developing a policy and program (algorithm) for achieving this goal.

The first step towards effective management is the creation of a system for collecting, promptly processing and obtaining prompt, accurate and reliable information about the activities of the enterprise - a system for implementing management accounting.

Management accounting is a problem for a significant part of business managers, mainly due to the lack of an appropriate system for processing and presenting data on the basis of which decisions are made. Sometimes the information that management receives for control and decision-making is generated from the financial reporting system, personnel records, etc. The problem is that this information serves specific purposes and does not meet the needs of management for decision-making. Therefore, in many enterprises there are two parallel accounting systems - accounting and managerial (practical), i.e., serving to ensure the fulfillment of the daily work tasks of employees and managers of the enterprise. As a rule, such accounting is carried out on a bottom-up basis. To perform their work, employees of an enterprise record the data they need (primary information). When the management of an enterprise needs to obtain some information about the state of affairs at the enterprise, it turns to lower-level managers, and they, in turn, to the performers.

The consequence of this spontaneous approach to the formation of a reporting system is that, as a rule, a conflict arises between the information that management wants to receive and the data that performers can provide. The reason for this conflict is obvious - at different levels of the enterprise hierarchy, different information is required, and when building a bottom-up reporting system, the basic principle of building an information system - focus on the first person - is violated. Performers either have the wrong types of data that management needs, or the necessary data is not with the same degree of detail or generalization.

Most managers do receive reports on the work of their departments, but this information is either too lengthy - for example, filing sales contracts instead of a summary report giving figures on total sales for a specified period, or, conversely, is not complete enough. In addition, information arrives late - for example, you can receive information about accounts receivable 20 days after the end of the month, and meanwhile the sales department has already shipped goods to the customer with the last payment overdue. Inaccurate data can cause poor decisions. Accurate data received late also loses value.

In order for the management of an enterprise to receive the data it needs to make management decisions, it is necessary to build a reporting system “from top to bottom”, formulating the needs of the top level of management and projecting them onto the lower levels of execution. Only this approach ensures the receipt and recording at the lowest executive level of such primary data, which in a generalized form can provide the management of the enterprise with the information it needs.

The most important requirements for the management accounting system are timeliness, uniformity, accuracy and regularity of information received by the management of the enterprise. These requirements can be implemented subject to a number of simple principles for constructing a system for generating management reporting:

• the system should be focused on decision makers and employees of the analytical department;
• the system must be built from top to bottom; managers at each level must analyze the composition and frequency of the data they need to do their work;
• performers must have the ability to record and transmit “upward” the data established by their management;
• data must be recorded where it is generated;
• information of varying degrees of detail should become available to all interested consumers immediately after it is recorded.

Obviously, these requirements can be most fully realized using an automated system. However, the experience of streamlining management reporting systems at various enterprises shows that the implementation of an automated management accounting system must be preceded by a fairly large amount of “paper” work. Its implementation allows you to simulate various features of the enterprise’s management reporting and, thereby, speed up the process of implementing the system and avoid many costly mistakes.

7.2. Automated information systems

The term "automated control systems" (ACS) first appeared in Russia in the 1960s. twentieth century in connection with the use of computers and information technologies in the management of economic objects and processes, which made it possible to increase production efficiency, make better use of resources, and relieve managers from performing mandatory routine operations.

For any enterprise, the possibility of increasing production efficiency is primarily determined by the effectiveness of the existing management system. Coordinated interaction between all departments, operational processing and analysis of received data, long-term planning and forecasting of market conditions - this is not a complete list of tasks that can be solved by the implementation of a modern automated control system (Fig. 7.2).

In this regard, speaking about the increased interest of Russian enterprises in the implementation of automated control systems, it should be noted that currently two main trends in their development and implementation prevail in the domestic market.

The first is that the enterprise is trying to gradually introduce automation systems only in certain areas of its activities, intending to later combine them into a common system, or being content with “piecemeal” (“patchwork”) automation. Despite the fact that this path, at first glance, seems less expensive, the experience of implementing such systems shows that minimal costs in such projects most often result in minimal returns, or even do not bring the desired result at all. In addition, the maintenance and development of such systems is extremely difficult and costly.

The second trend is the comprehensive implementation of automation systems, which makes it possible to cover all parts of the management system from the lower level of production units to the top management level. In this case, such a system includes:

• automation of many areas of the enterprise’s activities (accounting, personnel management, sales, supply, etc.);
• automation of the main technological processes of the enterprise;
• automation of management processes themselves, analysis processes and strategic planning.
• Currently, in world practice, the following names are used to designate fully functional integrated automated control systems used by companies:
• MRP (Material Requirement Planning),
• MRP II (Manufacturing Resource Planning),
• ERP system (Enterprise Resource Planning),
• ERP-II and CSRP (Customer Synchronized Relationship Planning - Resource planning synchronized with the buyer).

There is no clear and generally accepted general classification of IT enterprises. A possible version of the generalized structure of modern information technologies being implemented in industrial production of various types is shown in Figure 7.2, in which the following generally accepted abbreviations are made:

• CAD - computer-aided design / manufacturing systems (Computer Aided Design / Computer Aided Manufacturing - CAD/CAM);
• AS CCI - automated systems for technological preparation of production (Computer Aided Engineering - CAE);
• APCS - automated process control systems (Supervisory Control And Data Acquisition - SCADA);
• ACS P - integrated automated enterprise management system (Enterprise Resource Planning - ERP); WF - work flows (WorkFlow);
• CRM - customer relationship management;
• B2B - electronic trading platform ("online business");
• DSS - management decision support;
• SPSS - statistical data analysis;
• OLAP - analysis of multidimensional data;
• MIS - management information system (AWS) of the manager;
• SCM - supply chain management;
• PLM - product life cycle management (typical for discrete manufacturing);
• ERP-II - expansion of the ERP system beyond the boundaries of production (i.e. ERP + CRM + B2B + DSS + SCM + PLM, etc.);
• WAN - global (external) networks and telecommunications (Wide Area Net);
• HR - “Human Resources Management”, can be considered both an independent task and part of ERP (which is shown in the figure as two links);
• LAN - local area networks (Local Area Net).

From the point of view of the introduction of information technology, all enterprises can be divided into two large classes: enterprises with a discrete type of production (discrete production) and enterprises with continuous production (continuous production). For continuous production, the implementation of CAD/CAM comes down mainly to the implementation of graphic systems.

At the same time, the role of the Chamber of Commerce and Industry is increasing. The tasks of the Chamber of Commerce and Industry are significantly expanding towards technological calculations and modeling of technological processes. Automated systems for technological preparation of production - AS CCI (CAE) are beginning to play a decisive role in organizing production (the process in continuous production is almost impossible to organize without technological calculations and modeling).

For continuous production, the introduction of automated process control systems - automated process control systems (SCADA), the effectiveness of which directly depends on the efficiency of production, is becoming very relevant. The basis of most SCADA solutions is made up of several software components (real-time database, input/output devices, history of typical and emergency situations, etc.) and administrators (access, control, messages).

A lot of specifics appear when implementing an integrated automated enterprise management system - ACS P - in continuous production.

7.3. Integrated Information Environment

Despite the recent significant expansion of the market for information services and products, the information support of the enterprise management system still remains at an insufficient level. Information and telecommunication systems operate mainly in the interests of higher levels of management and, as a rule, without their necessary interaction. This situation leads to duplication of work, redundancy in the collection of primary information, and increased costs for the development and operation of systems.

The unified information space of an enterprise is a set of databases and data banks, technologies for their maintenance and use, information and telecommunication systems and networks operating on the basis of common principles and according to general rules. Such a space provides secure information interaction for all participants, and also satisfies their information needs in accordance with the hierarchy of responsibilities and level of data access.

The integrated information environment is considered as a complex of problem-oriented, interconnected and interacting information subsystems. The conceptual model of the CIS should adequately reflect this environment (Figure 7.3). Such an environment as the basis of a unified information space includes the following main components (Fig. 7.4):

• telecommunications environment (communications software), means of organizing collective work of employees (Groupware);
• information resources, information systems and mechanisms for providing information based on them:
  • ERP system;
  • Electronic document management software;
  • Software for information support of subject areas;
  • Software for operational information analysis and decision support;
  • Project management software; embedded tools and other products (e.g. CAD/CAM/CAE/PDM systems;
  • HR management software, etc.).
• organizational infrastructure that ensures the functioning and development of the information environment, a system for training and retraining of specialists and users of the information environment.

The creation of an integrated information environment should be carried out taking into account the following requirements:

• vertical and horizontal integration of existing and newly created corporate and problem-oriented information environments;
• unity of organizational, technical and technological principles for building an information environment;
• the existence of a unified data transmission system based on various physical media (fiber optics, satellite, radio relay and other communication channels) as the basis for horizontal and vertical integration of information environments and computer networks;
• strict compliance with international and Russian standards in the field of information and computer networks, protocols and communications, information resources and systems;
• ensuring user access to open and protected databases for various purposes;
• ensuring information security and multi-level protection of information from unauthorized access, including guarantees of the authenticity of information distributed in the information environment;
• creation of systems and means of collective access in a computer network;
• development of information resources and problem-oriented systems based on the ideology of information repositories and open systems, providing the ability to share different hardware platforms and operating systems;
• use of the modular principle in the design of centers and nodes for storing and processing information, subscriber points and user workstations;
• use of certified software and hardware solutions and unified components of functioning systems and networks;
• monitoring of informatization, accounting, registration and certification of information resources;
• development of mechanisms and means for providing information services to end users, certification and licensing of information services;
• use of organizational and methodological materials, system requirements, standards and recommendations for the integration of networks, systems, databases and automated cadastres.

Undoubtedly, an analysis of the general state of informatization, trends and prospects for its development should be based on certain prerequisites and methodological requirements, without taking into account which it would be difficult to talk about its successes or failures.