Open AccessCONCEPTUAL STRUCTURE OF THE MANAGEMENT SYSTEM IN THE TERRITORALLY DISTRIBUTED ENTERPRISE OF THE SHIPBUILDING INDUSTRY
Author(s) -
А. А. Олейников
Publication year - 2020
Publication title -
vestnik astrahanskogo gosudarstvennogo tehničeskogo universiteta. seriâ: upravlenie, vyčislitelʹnaâ tehnika i informatika
Language(s) - English
Resource type - Journals
eISSN - 2224-9761
pISSN - 2072-9502
DOI - 10.24143/2072-9502-2020-3-26-33
Subject(s) - shipbuilding , production (economics) , profitability index , adaptation (eye) , cost accounting , documentation , accounting information system , business , manufacturing engineering , industrial organization , process management , engineering , computer science , accounting , finance , economics , history , physics , archaeology , optics , macroeconomics , programming language
Information support of production is the key to the profitability of the enterprise. Timely formation and delivery of documentation, accounting of inventories purchased by production and accounting of products manufactured by the enterprise are simplified by the introduction of management accounting information systems. Such systems are widely represented and have positive feedback from enterprises that have implemented these solutions. Nevertheless, the existing systems, for the most part, cover the needs of enterprises of the engineering complex without taking into account the shipbuilding industry. The choice of systems for the shipbuilding industry is extremely limited in the Russian market. The shipbuilding industry carries out projects similar in complexity to the production of flight equipment. The construction time of some orders may stretch for several years. In this case, management accounting systems implemented at the enterprises of the shipbuilding industry can reduce the time of long-term production, monitor targets and carry out production planning. The paper discusses the main of the existing on the information market, management accounting systems. Their comparative characteristics are given, the possibility of their adaptation to the tasks of the shipbuilding industry is assessed.