Modern trends in the development of economic information systems. Information systems development trends

Over a fairly long period of development, organizational management systems have gone from the simplest manual methods of accounting for inventories and production resources to the most complex computer systems that claim to comprehensively cover the organization’s activities.

One of the most important management tasks there was a task inventory management. One of the most famous inventory management systems - control by point of order. The speed of response of such a system to changes and the reliability of signals is low, but in conditions of stable demand the system worked quite well and made it possible to manage material resources with minimal labor costs. This approach is still used to account for inexpensive materials. For driving or reserves within the entire organization , especially those producing complex products, in conditions of fierce competition and a rapidly changing environment, including demand, it is unacceptable because of:

ü risk of non-delivery;

ü high level of safety stock;

ü not balancing future needs for materials with their reserves.

Interest in inventory management research was fueled by the rapid growth of large-scale and mass production of consumer goods and trade after World War II. Looking for ways increasing the efficiency of organizations Practitioners and theorists of production management had to look away from the study of operations in production itself and pay attention to the fact that the use of mathematical methods for demand planning and inventory management leads to significant cost savings , frozen in the form of work in progress and at the same time prevents production disruptions due to shortages of materials and components.

It is impossible to develop "absolutely optimal inventory planning methods" algorithms should be selected and adapted to the specifics of specific warehouse tasks, depending on the production cycle or supply of stored items, cost, product sizes, packaging, applicability and demand, warehouse volumes, etc. Selecting the optimal volume of an order batch is one of the most important conditions for increasing the efficiency of an organization. , since their insufficient volume leads to an increase in administrative costs for repeat orders, and their excess volume leads to freezing of funds.

In the USSR, automation of various management tasks and functions developed within the framework of automated control systems (ACS). ACS is a human-machine system based on the integrated use of economic and mathematical methods and technical means of information processing to solve management problems. Such systems served one or more management functions within the organization's functional areas and could span multiple levels of management. Modern automated control systems have significantly expanded their capabilities due to a powerful analytical apparatus and flexibility of functioning within the framework of an existing organization.

Currently, corporate information systems (CIS) are used to automate management functions.

The difference between CIS and conventional IS and automated control systems.

The scope of tasks performed by CIS is the same. The fundamental difference between CIS is their replicability, which is ensured by the use of standard solutions for complexes of management tasks. CIS is written for a standard organization, while automated control systems are most often unique for each organization. The tasks solved by CIS, due to their universality, cannot solve all the problems of a particular organization, even if they are included in the system. This leads to the problem of adapting the CIS itself or the organization to its implementation (forced reengineering ), development of individual methods for implementing these systems. These problems are partially solved through the creation of industry-specific CIS.

Changing the approach to the use of IP is the basis for periodizing the development of IP.

IP development:

Ø centralized data processing model based on mainframes (supercomputers);

Ø distributed architecture of peer-to-peer local computer networks (LAN) PCs;

Ø centralization of system resources.

Today the focus is on client-server technology , which combines the advantages of its predecessors.

Distinctive features of modern IP – a hierarchical organization in which centralized processing and unified resource management at the top level are combined with distributed processing at the bottom.

The development of IP will follow one of three models: large, medium or small.

Rice. 5.2. Models of organization of modern information systems

In the IS structure there must be one or more “information concentration nodes” (IUC), each of which combines hardware and software designed to support the work of users. The central centers of the system concentrate specialized personnel performing the functions of system administration, network resource management and technical support. Users work in a local network (LAN) environment. The concentration node resources are used in rare cases, for example, when backing up files.

The distributed processing model with a concentration node is called centralized network. Advantages of the IS model with a centralized network organization:

· the ability to effectively implement client-server technology;

· adaptability to user requirements due to a combination of hardware and software concentrated in the concentration unit.

Concentrating around a single server is not the best solution:

· There are restrictions on the number of clients connected to the server. An increase in the number of clients leads to a slower response of the system.

· IS is required to perform many diverse functions, from traditional accounting programs to management tasks. Mixing the entire range of similar tasks in one PC is ineffective.

Rational decision A hierarchical IS model is presented: central system server (central office) - local servers (divisions) client stations (company personnel).

Feature of the large model is the presence of networks at two levels: a core network and many local networks that provide users with mutual data exchange and access to corporate resources.

The difference between the mid-level model lies in the absence of the main node of concentration of the system - its responsibilities are distributed among local servers.

The position of an IP with a complex organization will be strengthened, as confirmed by:

1. An increase in the number of IS clients.

2. Maintaining user orientation towards UNIX servers.

4. Increasing the intelligence of software.

Introduction

1. Information system and its types

2. Modern information economic systems. Development trends

Conclusion

Bibliography

economic information system


Introduction

Economic systems belong to complex systems of organizational management, since they have an integral hierarchical structure with multilateral connections and complex management functions. Management of an industry, region, enterprise, etc. can be considered as an economic system. In the management system of an economic object of any level, one can distinguish control and managed subsystems.

The management subsystem carries out management functions, sets general goals for the functioning of the economic entity as a whole and subgoals for its divisions. The management subsystem at the enterprise is represented by the divisions and services of the management apparatus: personnel department, accounting department, economic planning department, office, etc.

The management subsystem, represented by the heads of departments and services of the management apparatus, uses information about the production and economic activities of the economic entity and information from outside to develop and make management decisions, which are transferred to the managed subsystem.

The controlled subsystem carries out functions related to the production and release of finished products or the performance of socially necessary work. The managed subsystem includes divisions and services of the enterprise directly involved in production and economic activities.

The control and controlled subsystems have feedback, which allows you to monitor and take into account the actual state of the object and make appropriate adjustments to it. With the help of cybernetics, it has been established that control by a feedback system is one of the most general and important principles that unite technical devices, living organisms and economic systems. Information is a type of causal relationship that arises in the management process. Thanks to it, the control subsystem influences the controlled one, and vice versa.

Thus, any management system has its own information system, and the management system of an economic object has an economic information system.

The purpose of the work is to consider information systems in economics, their content and types, as well as current trends in their development.


1. Information system and its types

Information system (IS) is an information service system for employees of management services and performs technological functions for the accumulation, storage, transmission and processing of information. It develops, is formed and functions in accordance with the regulations determined by the methods and structure of management activities adopted at a specific economic entity, and implements the goals and objectives facing it. Information systems are diverse and can be classified according to several criteria.

Economic Information System (EIS)- this is a set of internal and external flows of direct and feedback information communication of an economic object, methods, tools, specialists involved in the process of information processing and the development of management decisions.

Industry information systems operate in the industrial and agro-industrial complexes, construction, transport, healthcare and other sectors of the production and non-production spheres. These systems solve the problems of information services for the management apparatus of the relevant departments.

Territorial information systems are designed to manage administrative-territorial regions; the activities of territorial systems are aimed at the high-quality performance of management functions in the region, the generation of reports, and the issuance of operational information to local government bodies.

Intersectoral information systems are specialized systems of functional management bodies of the national economy (banking, financial, procurement, statistical, etc.).

Having powerful computing systems, intersectoral multi-level information systems ensure the development of economic and economic forecasts, the state budget, regulate the activities of all parts of the economy, as well as control the availability and distribution of resources.

Process control information systems are most widely used in industry, and primarily in industries with continuous technological processes. In the metallurgical industry, they are used to control the smelting of steel, the process of producing cast iron, in the chemical industry to control technological processes for the production of ammonia, nitric and sulfuric acids, etc. In mechanical engineering, automation of technological processes is carried out through the use of computer-controlled machines and robotics; in transport - through the use of special machines and devices for automatic driving of trains, airplanes, cars, sorting cars, etc.

With the help of information systems of organizational (administrative) management, large teams of people are managed, performing enormous work on accounting, planning, analysis and control of activities at all levels of economic management: intersectoral, sectoral, territorial and at the level of enterprises, organizations, firms.

Examples of such information systems are:

Banking IS;

Stock market IS;

Financial IS;

Insurance IP;

Information system of tax authorities;

IP of the customs service;

State statistical information systems;

IS management of enterprises and organizations; a special place in importance and prevalence in them is occupied by accounting, reference and legal, personnel information systems, as well as office management systems, information and analytical systems;

Other information systems.

Information systems for managing organizational and technological processes are complex integrated systems and combine the functions of managing technological processes with the functions of managing the facility as a whole.

In automatic systems, all control operations are performed automatically by a computer. The role of humans in these systems is limited to monitoring the operation of machines and performing control functions. Automatic systems are used to control technical objects and technological processes and usually operate in real time.

In automated control systems, operations to transform information are performed using technical means, but with human participation. A person here selects and adjusts the goals and criteria for management effectiveness, introduces a creative element into the search for the best ways to achieve set goals, makes the final selection of decisions and gives them legal force.

2. Modern information economic systems. Development trends

The emerging transition to a market economy in Russia requires new approaches to management: economic and market efficiency criteria are coming to the fore, and requirements for flexibility are increasing. Scientific and technological progress and the dynamics of the external environment are forcing modern enterprises to turn into increasingly complex systems that require new methods of ensuring controllability.

A new direction in management was the emergence of controlling as a functionally separate area of ​​economic work in an enterprise, associated with the implementation of financial and economic functions in management for making operational and strategic management decisions. Controlling – (English to control – to control, to manage) is the management of management. Controlling functions:

– coordination of management activities to achieve the goals of the enterprise;

– information and consulting support for making management decisions;

– creating conditions for the functioning of a general enterprise management information system;

– ensuring the rationality of the management process.

Controlling is a unique mechanism of self-regulation of the organization and provides feedback in the control loop. Occupying a special place in the management system, controlling contributes to information support for decision-making in order to optimally use existing opportunities, objectively assess the strengths and weaknesses of the enterprise, as well as to avoid bankruptcy and crisis situations.

The effective operation of a modern enterprise is possible only if there is a single integrated unifying system: financial management, personnel management, supply management, sales management, controlling and production management. Integrated systems (corporate information systems, CIS) become a means of achieving the main business goals: improving the quality of products, increasing production volume, taking a stable position in the market and winning the competition.

In order to provide support for most of the company's needs, the CIS must be created taking into account the latest information technologies, including the methodology for creating distributed systems - from simple “client-server” applications to complex geographically distributed systems. The complex system being created must be flexible and easily modified, allowing it to track continuous changes in the business.

The practice of creating information systems using the “as is” company model has shown that automation without reengineering business processes and modernizing the existing management system does not bring the desired results and is ineffective, since the use of software applications is already a transition to new forms of document management, accounting and reporting . A business reengineering project involves the following four phases.

Introduction

Conclusion

Bibliography

economic information system

Introduction

Economic systems belong to complex systems of organizational management, since they have an integral hierarchical structure with multilateral connections and complex management functions. Management of an industry, region, enterprise, etc. can be considered as an economic system. In the management system of an economic object of any level, one can distinguish control and controlled subsystems.

The control subsystem carries out management functions, sets general goals for the functioning of the economic object as a whole and subgoals- for his units. The management subsystem at the enterprise is represented by the divisions and services of the management apparatus: personnel department, accounting department, economic planning department, office, etc.

The management subsystem, represented by the heads of departments and services of the management apparatus, uses information about the production and economic activities of the economic entity and information from outside to develop and make management decisions, which are transferred to the managed subsystem.

The controlled subsystem carries out functions related to the production and release of finished products or the performance of socially necessary work. The managed subsystem includes divisions and services of the enterprise directly involved in production and economic activities.

The control and controlled subsystems have feedback, which allows you to monitor and take into account the actual state of the object and make appropriate adjustments to it. With the help of cybernetics, it has been established that control by a feedback system is one of the most general and important principles that unite technical devices, living organisms and economic systems. Information is a type of causal relationship that arises in the management process. Thanks to it, the control subsystem influences the controlled one, and vice versa.

Thus, any management system has its own information system, and the management system of an economic entity- economic information system.

Goal of the work - consider information systems in economics, their content and types, as well as current trends in their development.

1. Information system and its types

Information system (IS)is an information service system for employees of management services and performs technological functions for the accumulation, storage, transmission and processing of information. It develops, is formed and functions in accordance with the regulations determined by the methods and structure of management activities adopted at a specific economic entity, and implements the goals and objectives facing it. Information systems are diverse and can be classified according to several criteria.

Economic Information System (EIS)- this is a set of internal and external flows of direct and feedback information communication of an economic object, methods, tools, specialists involved in the process of information processing and the development of management decisions.

Industry information systems operate in the industrial and agro-industrial complexes, construction, transport, healthcare and other sectors of the production and non-production spheres. These systems solve the problems of information services for the management apparatusrelevant departments.

Territorial information systems are designed to manage administrative-territorial regions; the activities of territorial systems are aimed at the high-quality performance of management functions in the region, the generation of reports, and the issuance of operational information to local government bodies.

Intersectoral information systems are specialized systems of functional management bodies of the national economy (banking, financial, procurement, statistical, etc.).

Equipped with powerful computing systems, cross-industrymulti-level information systems ensure the development of economic and business forecasts, the state budget, regulate the activities of all parts of the economy, as well as control the availability and distribution of resources.

Process control information systems are most widely used in industry, and primarily in industries with continuous technological processes. In the metallurgical industry, they are used to control the smelting of steel, the process of producing cast iron, in the chemical industry to control technological processes for the production of ammonia, nitric and sulfuric acids, etc. In mechanical engineering, automation of technological processes is carried out through the use of computer-controlled machines and robotics; on transport- through the use of special machines and devices for automatic driving of trains, airplanes, cars, sorting cars, etc.

With the help of information systems of organizational (administrative) management, large teams of people are managed, performing enormous work on accounting, planning, analysis and control of activities at all levels of economic management: intersectoral, sectoral, territorial and at the level of enterprises, organizations, firms.

Examples of such information systems are:

  • banking IS;
  • Stock market IS;
  • financial IP;
  • insurance IP;
  • Information system of tax authorities;
  • IP of the customs service;
  • state statistical information systems;
  • IS management of enterprises and organizations; a special place in importance and prevalence in them is occupied by accounting, reference and legal, personnel information systems, as well as office management systems, information and analytical systems;
  • other information systems.

Information systems for managing organizational and technological processes are complex integrated systems and combine the functions of managing technological processes with the functions of managing the facility as a whole.

In automatic systems, all control operations are performed automatically by a computer. The role of humans in these systems is limited to monitoring the operation of machines and performing control functions. Automatic systems are used to control technical objects and technological processes and usually operate in real time.

In automated control systems, operations to transform information are performed using technical means, but with human participation. A person here selects and adjusts the goals and criteria for management effectiveness, introduces a creative element into the search for the best ways to achieve set goals, makes the final selection of decisions and gives them legal force.

2. Modern information economic systems. Development trends

The emerging transition to a market economy in Russia requires new approaches to management: economic and market efficiency criteria are coming to the fore, and requirements for flexibility are increasing. Scientific and technological progress and the dynamics of the external environment are forcing modern enterprises to turn into increasingly complex systems that require new methods of ensuring controllability.

A new direction in management was the emergence of controlling as a functionally separate area of ​​economic work in an enterprise, associated with the implementation of financial and economic functions in management for making operational and strategic management decisions. Controlling– (eng. to control – control, manage)This is management management. Controlling functions:

coordination of management activities to achieve the goals of the enterprise;

information and consulting support for making management decisions;

creating conditions for the functioning of a general enterprise management information system;

ensuring the rationality of the management process.

Controlling is a unique mechanism of self-regulation of the organization and provides feedback in the control loop. Occupying a special place in the management system, controlling contributes to information support for decision-making in order to optimally use existing opportunities, objectively assess the strengths and weaknesses of the enterprise, as well as to avoid bankruptcy and crisis situations.

The effective operation of a modern enterprise is possible only if there is a single integrated unifying system: financial management, personnel management, supply management, sales management, controlling and production management. Integrated systems (corporate information systems, CIS) become a means of achieving the main business goals: improving the quality of products, increasing production volume, taking a stable position in the market and winning the competition.

In order to provide support for most of the company's needs, the CIS must be created taking into account the latest information technologies, including the methodology for creating distributed systems– from simple client-server applications to complex geographically distributed systems. The complex system being created must be flexible and easily modified, allowing it to track continuous changes in the business.

The practice of creating information systems using the “as is” company model has shown that automation without reengineering business processes and modernizing the existing management system does not bring the desired results and is ineffective, since the use of software applications– This is already a transition to new forms of document management, accounting and reporting. A business reengineering project involves the following four phases.

1. Developing the image of the future company– a specification of the company's main goals based on its strategy, customer needs, the overall level of business in the industry (determined based on an analysis of the related industry of another leading company) and the current state of the company.

2. Creating a model of an existing company– development of a detailed description of an existing company, identification and documentation of main business processes, assessment of their effectiveness.

3. Development of a new business (direct engineering):

redesigning business processes, creating more efficient work procedures (elementary tasks from which business processes are built), determining ways to use information technology, identifying necessary changes in the work of personnel;

development of the company’s business processes at the level of labor resources: designing a list of work performed, preparing a motivation system, organizing a team to carry out work and a quality support group, creating a specialist training program, etc.;

development of supporting information systems: identification of available resources (hardware, software) and creation of a specialized information system with the active participation of future users of the system.

4. Implementation of redesigned processes– integration and testing of developed processes and supporting information system, employee training, installation of information system.

When reengineering a business– processes, first of all, the main problems and needs of the business are formulated and models of business processes are built, which include all the events and sequences of operations that the information system must support. In parallel, a technical audit of the existing information system and the development of a technical architecture are carried out: the basic principles of the technical construction of the system are determined, a strategy for data security and access control, user interfaces, data copying and recovery is determined.

Then recommendations are formed for changes in the organizational structure of the enterprise and the structure of business processes. During the implementation of the project, department employees, together with developers, must work with information and models and participate in the selection of technological solutions. Only with the implementation of CIS from top to bottom and the active assistance of management can the entire range of work be initially correctly assessed and carried out without unplanned costs. To implement a CIS implementation project, including the reorganization of the enterprise management system and reengineering of business processes, it is necessary to attract qualified specialists, therefore consulting companies are usually involved.

At the beginning of the 21st century, standards and models for organizing the management of a continuously developing enterprise appeared– quality management standards. Most modern management information systems fully implement the principles reflected in these standards (ISO9000:2000 series), which, in fact, are standards for the effective organization of activities.

Currently, along with systems implementing resource management models MRPI, MRPII, ERP, CRM, and SCM, the following systems are widely used:

Project Management System– the system supports the creation, modification, launch and implementation of company projects with the ability to automatically calculate and optimize deadlines and financial costs for the project;

Business Process Management– the system supports the launch and execution of business processes;

Personal Task Management (Personal Information System)– a system that supports the execution by staff of received tasks, the creation of managers’ own tasks, and the creation of tasks for subordinates.

Currently, information systems based on data processing algorithms are most widespread. Algorithms are fixed in the program code of the systems. To change the properties of the system, it is necessary to change the composition or parameters of the algorithms and test the modules independently or as part of a new version of the system. Algorithms differ in the number and structure of functional modules. There are three types of algorithmic systems.

1. Monolithic systems. Created over years of programming. To maintain the current state, it is necessary to maintain a group of specialists, otherwise the systems can be used as storage devices and suppliers of data to application systems capable of dynamically and inexpensively changing properties locally.

2.Modular systems. Systems built on a set of specialized software modules integrated with data. The creation of the systems marked the beginning of the evolution of resource management systems and led to a significant reduction in time and cost.

3.Component systems. The systems are based on open standards for information exchange of components from independent developers and a developed ability to integrate components. The properties of the components are developed by its author. System modernization comes down to replacing individual components or their versions and their new integration. Building systems from components significantly reduced the time, cost and risks and created favorable conditions for combining the services of independent integrators and consultants.

The development of an algorithmic system is limited by the composition of the system modules. The functionality of the system develops largely independently of the development of the enterprise and business goals. During the period of changing system versions, there is a risk of loss of control stability. The development of the system can be carried out by the developer and integrator. The limits for changing the properties of systems are predetermined by the developer. It is assumed that with further growth in requirements for flexibility and adaptability, algorithmic systems will either die out or occupy the niche of local systems.

The main trend in the development of information systems is the transition from algorithmic systems to intelligent systems capable of accepting and integrating knowledge. Intelligent systems are distinguished by the presence of a business component editor and a business rules interpreter. Such systems do not have algorithms built into the program code; they are controlled on the basis of data processing rules accumulated in the system and are therefore capable of receiving and processing knowledge.

The limits for changing the properties of intelligent systems are not set in advance, since their properties are completely determined by the organization model. Replacing the model leads to changes in the properties of the system. Due to the fact that a change in the description of a business resource or an operation rule leads to a change in the model, the properties of intelligent systems change with each input of new information or data. Putting the system into operation represents training the system. The functionality of the system develops along with the development of the enterprise and business goals. It is possible to simultaneously manage an enterprise and change the organizational model.

In the near future, standards will be adopted for the presentation of data, information and knowledge, which will significantly reduce transaction costs and create conditions for the accelerated creation of new knowledge and its exchange. The level of knowledge integration already exceeds the scale of one country. Information systems, like enterprises themselves, are becoming virtual, globally distributed organizational and technical systems, the components of which are integrated on the basis of standards into the infrastructure of the information society that supports the activities, management of activities and development of the organization's activities.

Conclusion

In conclusion, the following conclusions can be drawn:

Information economic system– This is an information service system for employees of economic services, which performs technological functions of accumulating, storing, transmitting and processing information.

An information system includes subsystems that can be considered as independent systems, which in turn are divided into functional and supporting.The functional part is a model of the economic object management system. The supporting part contributes to the effective functioning of the system as a whole and its individual subsystems.

It is important to understand that information systems directly support almost all aspects of management activities in such functional areas as accounting, finance, human resources management, marketing and production management.

Information systems in the real world are usually combinations of several types of information systems because conceptual classifications of information systems are designed to emphasize the different roles of information systems. In practice, these roles are integrated into complex or interconnected information systems that provide a range of functions. Thus, most information systems are designed to provide information and support decision-making at various levels of management and in various functional areas.

Bibliography

1. Automated information technologies: Textbook / Ed. prof. G.A. Titorenko.- M.; UNITY, 2007.

2.Bendrov A.M. Design of software for economic information systems: Textbook.-

3. Golkina G.E. Accounting information systems: Textbook.- M.: MESI, 2008.

4. Information systems in economics: Textbook / Ed. prof. V.V. Dick.- M.: Finance and Statistics, 2006.

5. Information technologies: textbook. allowance / O. L. Golitsyna, N. V. Maksimov, T. L. Partyka, I. I. Popov. M.: FORUM: INFRA-M, 2006.

6.Klykov, M.S. Information systems and technologies in economics: textbook. allowance / M.S. Klykov, N.P. Grigoriev, T.I. Balalaeva; edited by prof. M.S. Klykova.– Khabarovsk: Publishing house DVGUPS, 2007.– 480 s.

7. Computer technologies based on automated systems: Workshop.- M: Fintatinform, 2005.

8. Nadtochiy A.I. Technical means of informatization: textbook. allowance / Under general. ed. K.I. Kurbakova. M.: KOS-INF; Ross. econ. acad., 2003.

9. Fundamentals of computer science (textbook for applicants to economic universities) / K. I. Kurbakov, T. L. Partyka, I. I. Popov, V. P. Romanov. M.: Exam, 2004.

10. Fedorova G.V. Computer information systems // Collection of scientific papers “Problems of computerization of information systems”.- M.: MESI, 2007.

11.www. consultant.ru

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1. Trends in the development of automated accounting systems.

2. Prospects for the development of automated accounting systems.

3. Modes of interaction between the user and the computer in accounting information systems.

Development trends of automated accounting systems

New requirements for accounting programs

In recent years, accounting has become more complex across the board. New objects and concepts have been introduced into the accounting and reporting system, methods and forms of accounting work have changed and, as a result, the approach to choosing accounting automation programs has changed. Nowadays, it is no longer enough for an accounting program to only provide bookkeeping. These should be programs with a large functional content, capable of solving problems of business analysis, tax accounting and many others. The program can be based on various operating principles. If, for example, the program adopts the “From Document” operating principle, then in the database all entered information will be stored only in connection with the primary documents, and all received reports and certificates will be calculated based on their data. The principle presupposes the constant and intensive use of documents by the system; any fact of business activity is reflected in the information base using electronic forms of standard primary documents. Based on them, accounting entries are automatically created. Electronic forms of documents are as close as possible to the standard unified forms that an accountant is used to working with. You can work with any document during its preparation, repeatedly saving intermediate information. The program can enter the details of most documents automatically based on the forms previously entered into the information base.

If the program adopts the “From Posting” accounting principle, then first an “open”, unrelated transaction is registered in the database, and then all the missing data on it is entered. Accounting can be maintained both at the level of individual transactions and at the level of standard transactions. This approach provides additional flexibility in record keeping, but does not have the visibility that it does when working “From Document”. Modern software tools provide the ability to move from one method to another.

Introduction of Western automation systems

The efficiency of the control system can be increased through the introduction of Western automation systems. Russian software products are focused mainly on solving accounting problems. Foreign ones include a wide range of management functions: flexible pricing mechanisms, the ability to form company budgets with subsequent control of their execution, forecasting needs for monetary and material resources, and others. The introduction of Western developments is associated with problems caused by the specifics of domestic accounting. The main difficulty is explained by different accounting methodologies.

In domestic accounting, a one-line recording of transactions is accepted: “debit - credit - amount”. In Western accounting, a multi-line entry is used: “account - amount - type of turnover: debit or credit.” In this case, one transaction consists of several entries for the debit and credit of accounts. In one transaction in Western accounting, several accounts can be debited and credited at once, which does not allow determining the total turnover between two corresponding accounts. To calculate a number of Russian reporting indicators, such data is necessary. In Western accounting, concepts such as “red reversal” and “expanded bilateral balance”, which are used in Russian accounting, are not used. The existing differences can be overcome only with the help of a number of artificial techniques that significantly increase the complexity of accounting.

Trends in Accounting Software Development

Improving the user interface

The goal is to make the user’s work with the program comfortable and carried out in an appropriate software and hardware environment. The user interface determines the appearance, size, and location of the main screen, processing functions available through the menu system, toolbars, etc. Software products must guarantee reliable and safe operation for both the computer and the user’s information system, ensuring the safety of computer devices, software and data.

Creating conditions for automating the activities of specialistscialists

It means that the created automated workstations fully support the professional activities of the end user. Many workstations, along with the main processing functions, also provide auxiliary, service functions, such as copying, recovery, data export-import and others.

Creation of end-use toolsmaker ensures the improvement of processing functions and the creation of new applications by the end user. For accounting programs, such tools are:

  • screen form generator - allows you to create new and cancel existing screen forms (location on the screen of details corresponding to database fields, use of hint text, color design, etc.);
  • query language - provides search and filtering of database records, selection of machine documents, calculations on database data;
  • macro programming includes keyboard and language macro commands (macros) designed to automate routine processing operations;
  • report generator - provides the output of request information, the formation of various levels of results, etc.;
  • integrated packages are sets of several software products that functionally complement each other and support common information technologies. The environment of the integrated package is, in a certain sense, an automated workplace that provides the user with powerful and flexible tools.

Expansion of program functionality ensures expansion of the scope of their action.

Some software developers are engaged in expanding the capabilities of programs by improving the means of organizing analytical accounting and their configuration, and are trying to go beyond accounting tasks by expanding the scope of their application. As a result, within the framework of a purely accounting processing model, the user has the opportunity to solve problems of operational accounting and analysis. Others focus on the development not of individual automation components, but on the creation of complex information systems on an enterprise or corporate scale and are not limited to solving accounting and operational accounting problems.

Prospects for the development of automated accounting systems.

Development trends in automation programs

IN Currently, two development trends have emerged. The first characterizes the transition from the algorithm era to the model era. The algorithm gradually loses its significance; in practice, the user does not use the algorithmic form of presenting information, which does not provide him with the necessary convenience in his relationship with the computer. The model determines “what needs to be calculated,” and the algorithm determines “how it needs to be calculated,” and although both of these components cannot be dispensed with, models push aside the algorithm, turning from passive elements into active ones.

The second involves abandoning closed systems and moving to open systems. For a software product to be competitive, it must have:

· ability to portability of application programs to various computer platforms;

· ability for unified data exchange between different computer platforms;

· the ability to replace one computer with another without any difficulty.

Prospects for the development of automation programs:

· application of the latest information technologies;

· implementation of new opportunities to adapt programs to the needs of the end user;

· development of mechanisms for interaction with other programs;

· development of document management systems;

· interaction with Western accounting systems;

· ensuring compliance of accounting systems and taxation systems with the requirements of legislation and relevant regulations;

· creation of new versions of programs that include additional capabilities for maintaining both financial and management accounting;

· formation of enterprise reporting indicators in automatic mode;

· ensuring openness of systems.

Aspects of open systems are expressed in standardization:

· interfaces of application programs with the operating environment;

· Interprogram interface, including programming languages;

· network interaction;

· user interface;

· information security tools.

Prospects for development in the field of programming languagesvania

Due to the need to reflect new computer capabilities in programming languages, three approaches to their development have emerged:

· expansion of existing languages;

· creation of new languages ​​for specific types of machines;

· creation of new languages ​​that are not focused on a specific computing system.

A representative of the latter approach is the JAVA language - a simple, object-oriented, distributed, portable, multi-threaded and dynamic language.

‘Prospects for development in the field of control systemsdata records

The improvement of database management systems is determined by a general orientation towards object programming. Relational DBMSs represent a significant advance in data management technology, but they have proven to be inconvenient due to the need to reduce the data to a normal form, resulting in the meaning of the data being lost. With the development of the object-oriented approach, it became possible to describe not only complex data structures, but also the behavior of real-world objects. In the near future, the task is to convert relational databases to object-oriented ones.

Modes of user interaction with a computer

When designing an automated control system, an important issue is the development of forms of interaction between the user and the computer, and methods of information exchange. Since the computer is not able to directly perceive the information contained in documents, as well as speech commands, the question arises about the method of entering information.

Batch Processing- the tasks to be solved are collected in a package and passed one at a time in the order of the established queue. The initial data and a program for solving the problem are entered into the machine, and it produces formalized results (reports!) that have independent meaning and are suitable for direct use in work. The processed information can be presented in the form of tables, statements, and graphs. With this method, economic service workers collect, control and compile information, transfer it to the processing center, and after receiving the decision results, use them in their work. Batch mode does not provide prompt, direct communication between the user and the computer. Meanwhile, the need for such a connection arises in many cases when it is required to promptly obtain various types of information, participate in interested users in calculations made by the machine, and promptly change stored data.

Interactive interaction between the user and the computer characterized by the fact that the computer responds to user input so quickly that it allows it to influence the progress of solving the problem. This mode provides:

· direct contact of the user with the system;

· quick search for data required by the user;

· the ability to serve several users almost simultaneously in conditions where the need for service is unpredictable.

In interactive systems of the “request-response” type, interaction with the user is carried out in several ways: in a language close to natural, by filling out the formats presented by the machine by the user, by selecting the required solution to the problem from a menu. One type of interactive systems is dialogue systems.

Requirements for dialogue systems

Such systems should be:

· accessible to any user, regardless of his level of training in the field of information systems and programming languages;

· insensitive to user errors. If the meaning of an incorrectly entered message can be determined from the context, the system must correct the incorrect answer, for which some redundancy of messages must be allowed in the formulation of user requests;

· capable of providing the user with information about further actions if difficulties arise during the dialogue. The system provides the ability to correct previously entered messages at any stage of the dialogue, and issues error messages that allow them to be detected and corrected.

Tasks solved online:

If the system is informational, then the following tasks are solved in interactive mode:

· entering information into a computer in a dialogue system, while part of the work of checking the correctness of entering information is performed by a person if it is impossible or impractical for some reason to transfer it to the machine;

· searching for information and receiving answers to queries;

· editing text information;

· Instruction, program training.

If the system is human-machine, then the following is carried out in interactive mode:

  • interactive programming aimed at writing, checking, adjusting, reworking programs and changing the operating conditions of both individual subroutines and the entire program as a whole. The result is a ready-made and debugged program;
  • design, which aims to consider and evaluate from different points of view possible options for design solutions;
  • decision making, which includes both complex information systems capable of deductive and inductive generalization, and a set of models of the control system in which decisions must be made.

The current state of information systems and technologies can be characterized by the following trends:

1. The presence of a large number of industrially functioning large-volume databases containing information on almost all types of company activities.

2. Creation of technologies that provide interactive access for the mass user to these information resources. The technical basis for this trend has emerged public and private communication and data transmission systems of general purpose and specialized ones, united in national, regional and global information and computer networks.

3. Expanding the functionality of information systems that provide parallel simultaneous processing of databases with a variety of data structures, multi-object documents, hypermedia, including implementing technologies for creating and maintaining hypertext databases. Creation of local, multifunctional problem-oriented information systems for various purposes based on powerful personal computers and local area networks.

4. Inclusion in information systems of elements of intellectualization of the user interface, expert systems, machine translation systems, auto-indexing and other technological tools.

As a result, five main trends in the development of information systems and technologies are identified:

Complications of information products (services). The information product in the form of software, databases and expert support services is acquiring strategic importance.

Ability to interact. With the growing importance of an information product, the ability to conduct an ideal exchange of this product between a computer and a person or between information systems becomes a leading technological problem. This problem also concerns the compatibility of hardware and software. All problems of processing and transmission of the information product were in full compliance with compatibility and speed.

Elimination of intermediate links. The development of the ability to interact leads to an improvement in the process of exchanging information products, which means that in the relationship between suppliers and consumers in this area, intermediate links are eliminated.

There is no need for intermediaries if it is possible to place orders directly using information technology.

Globalization. Firms can use information technology to conduct business anywhere, receiving comprehensive information. Globalization of the information product market aims to gain benefits by distributing fixed and semi-fixed costs over a wider geographic region.

Convergence. Distinctions are disappearing between products and services, information products and media, home and business uses, information and entertainment, and among different modes of operation such as audio, digital and video transmission.

When applied to business, these trends lead to:

1) implementation of distributed personal computing, when each workplace has enough resources to process information in the places where it occurs;

2) creation of developed communication systems, when workplaces are connected to send messages;

3) flexible global communications, when an enterprise is included in the global information flow;

4) creation and development of electronic trading systems;

5) elimination of intermediate links in the system of integration between the organization and the external environment.