
ORGANIZATION OF DECISION SUPPORT SYSTEMS FOR PROPERTY ACCOUNTING
Author(s) -
П. А. Филимонов,
A. B. Mishin,
Ele. Ivanova
Publication year - 2017
Publication title -
izvestiâ ûgo-zapadnogo gosudarstvennogo universiteta
Language(s) - English
Resource type - Journals
eISSN - 2686-6757
pISSN - 2223-1560
DOI - 10.21869/2223-1560-2017-21-1-24-29
Subject(s) - property (philosophy) , computer science , accounting information system , decision support system , cost accounting , plan (archaeology) , feature (linguistics) , accounting , data mining , business , history , philosophy , linguistics , archaeology , epistemology
The structure of a typical property accounting system and its main elements are listed and described in the paper.The basic objectives of modern property accounting systems are given. System structure and description consisting of a property items database, a property accounting regulatory documents knowledge base, a data input and updating module, an information retrieval module, a module of report preparation and making are provided. The description of each of the system components is given. The restriction of opportunities to plan activities of property maintenance, and the lack of possibilities to forecast the occurrence of critical events during the operation are decribed as some disadvantages of the accounting system. To solve the problem of property accounting and its scheduled maintenance or discarding it is proposed to supplement the system of property accounting with a module of activities planning support and a forecasting module, i.e. with a passive system of decision support for property accounting and, consequently, the provision of intelligent data and knowledge processing. It is shown that this modification of the accounting system, in addition to general problems solution, provides support for planning activities related to property items, analysis of the existing data and events forecasting. A distinctive feature of the proposed system structure of decision support for property accounting is in the fact that it provides support for planning and forecasting of events and minimizes labor costs by eliminating re-entering of dara, optimization of future costs for property acquisition, optimization of property discarding and acquisition events, minimization of a possible negative effect in case of unfavorable events.