Open AccessInformation and tool support of business analysis procedures
Author(s) -
G. V. Belyeva,
Р В Нуждин,
Natalia Ponomareva,
Е. А. Саввина,
T. D. Artemenko
Publication year - 2019
Publication title -
vestnik voronežskogo gosudarstvennogo universiteta inženernyh tehnologij
Language(s) - English
Resource type - Journals
eISSN - 2310-1202
pISSN - 2226-910X
DOI - 10.20914/2310-1202-2019-3-299-305
Subject(s) - computer science , procurement , accounting information system , normative , risk analysis (engineering) , business process , process management , accounting , data science , business , engineering , operations management , work in process , marketing , philosophy , epistemology
Information and instrumental support of business analytical procedures involves the selection of methods and the development of tools, which together constitute a methodological justification (scheme) for the formation of accounting information. The sequence of hierarchical procedures consists of evaluating strictly justified parameters and indicators, identifying deviations that characterize compliance with norms and standards, normative and planned values. It is proposed to carry out the algorithmization of procedures in accordance with the sequence of implementation of the main business processes, which includes four stages: procurement of materials, production of products, sale of products, determination of financial results. Due to the lack of a unified methodology for accounting for deviations for the purposes of indicative management in domestic practice, as well as to eliminate contradictions and shortcomings in the existing approaches, it is proposed to supplement the tools of the Standard-cost system with new accounting and analytical attributes. Enhanced systematization of the revealed deviations by their types (quantitative, qualitative and cost (monetary)) and by the stages of the implementation of business processes are provided by the developed multi-level analytical accounts and specific accounting records. Detailing by level and accounting for deviations make it possible to generate data with a high analytical capacity and using summarizing tools to obtain summarizing information for making effective management decisions. Implementation of the proposed information-instrumental approach in business analytical practice will provide an opportunity to proactively monitor the vector and level of deviations, identify the causes of their manifestations and those responsible, more accurately predict the results of efforts and take operational measures to ensure the proper level of achievement of goals in accordance with strategic and operational interests organization.