Development of an effective system of information support for management decision-making at the enterprisesof the rocket and space industry

Cover Page

Cite item

Abstract

The article examines the role of information technology at industrial enterprises of the rocket and space industry, provides the results of the analysis of scientific sources on the organization of information support systems for making management decisions, an analysis of existing methods for constructing management accounting at enterprises and methods of its automation. Conclusions are made about the insufficient elaboration of the studied solutions, both from the point of view of the logic of the organization of accounting, and from a technical point of view. The main tasks of the information support system, methods of forming effective management accounting and the goals of its implementation are determined. An approach to creating an information support system in the form of a built-in control database in the form of an OLAP solution is proposed, through which functional information systems are integrated, and detailed management accounting related to accounting and tax accounting is built into a single system in a single information space. The article describes the advantages of implementing the proposed system, which allows for a comprehensive retrospective and operational analysis of the current state of the processes occurring at the enterprise with a monetary value using SQL tools with a high degree of confidence in the data. The principles of creating elements of the information system for the subsequent effective plan-fact analysis and development of management decisions are discussed. A diagram of the organization of a single information space and a system that provides information support for enterprise management processes is given, the main information flows are considered. The logic of maintaining the process of forming a structured data warehouse is described, while automating the financial and economic part of the automated control system based on the presented method of organizing data, which allows you to link management, accounting and tax accounting with one source of relevant data, while creating an effective OLAP solution. An illustrative example of the organization of data in the form of linking the reflections of primary documents by means of a database using the proposed method, which provides the possibility of operational analysis of receivables and payables and the implementation of preliminary financial controlling, is given. Examples of user interfaces from the developed information support system based on the described methods of data organization are given. Conclusions are made about the effectiveness of the proposed solution.

About the authors

Alexandr S. Kartamyshev

JSC Academician M. F. Reshetnev “Information Satellite Systems”

Author for correspondence.
Email: kartam@issreshetnev.ru

Chief of control process automation group in the Company

Russian Federation, 52, Lenin St., Zheleznogorsk, Krasnoyarsk region, 662972

Boris A. Chernysh

Reshetnev Siberian State University of Science and Technology

Email: borisblack@mail.ru

postgraduate student

Russian Federation, 31, Krasnoyarskii rabochii prospekt, Krasnoyarsk, 660037

References

  1. Salichzyanova N. A., Gallyamova D. H. [The role of information systems in the effective management of a modern enterprise]. Vestnik Kazanskogo tehnologicheskogo universiteta. 2012, No. 4, P. 170–172. (In Russ.)
  2. Volkova V. N., Golub Y. A. [Information system, to the question of the definition of the concept]. Prikladnaja informatika. 2009, No. 5(23), P. 112–120. (In Russ.)
  3. Kartamyshev A. S., Chernysh B. A. [Information support for enterprise management in the context of the state defense order]. Trudy XII obshherossijskoj nauchno-prakticheskoj konferencii “Innovacionnye tehnologii i tehnicheskie sredstva special’nogo naznachenija”. [Proc. of the XII AllRussian Scientific and Practical Conference “Innovative Technologies and Special Purpose Equipment”]. St. Petersburg, 2020, P. 264–270. (In Russ.)
  4. Buhgalterskiy uchet, nalogooblozhenie, audit v RF. [Accounting, taxation, audit in the Russian Federation] (In Russ.). Available at: https://www.audit-it.ru/terms/accounting/upravlencheskiy_ uchet.html (accessed: 21.08.2020).
  5. Avdeeva E. A. [Automation of management accounting at agricultural enterprises of the orenburg region]. Vestnik OGU. 2006, No. 13(63), P. 38–43. (In Russ.)
  6. Kiyametdiniva N. I. [Automation of management accounting, cost accounting using the software product “1C: Manufacturing Enterprise Management”]. Sbornik nauchnyh trudov II Mezhdunarodnoy konferencii “Informacionnye tehnologii v nauke, upravlenii, social’noy sfere i medicine”. [Proc. of the II International conference “Information technologies in science, management, social sphere and medicine”]. Tomsk, 2015, P. 259–261. (In Russ.)
  7. Kudzheva A. A., Kostyukova E. I. [Automation of the management accounting system in Russia]. Novaya nauka: teoreticheskiy i prakticheskiy vzglyad. 2016, No. 117-1, P. 73–76. (In Russ.)
  8. Nikitin V. [Automation of management accounting: how not to waste money]. Finansovyj director. 2013, No. 2, P. 26–31. (In Russ.)
  9. Simonyan S. R., Kramskih A. S. [Choosing a management accounting automation tool]. Sbornik materialov VIII vserossiyskoy, nauchno-prakticheskoy konferencii molodyh uchenyh. S mezhdunarodnym uchastiem “Rossiya molodaya”. [Collection of materials of the VIII all-Russian scientific and practical conference of young scientists. With international participation “Young Russia”] Kemerovo, 2016, 210 p. (In Russ.)
  10. Malenkova L. A., Tyncherova V. R. [Modern information technologies as a means of automating management accounting]. Informacionnye tehnologii v upravlenii, obuchenii, pravoohranitel’noy deyatel’nosti. Sbornik materialov IV mezhdunarodnoy elektronnoy nauchnoy konferencii [Information technology in management, training, law enforcement. Collection of materials of the IV international electronic scientific conference]. Vologda, 2015, P. 68–72. (In Russ.)
  11. Bogatiy D. V. Razvitie metodiki upravlencheskogo ucheta i kontrolya v kommercheskih organizaciyah: avtoreferat dissertacii. [Development of methods of management accounting and control in commercial organizations: thesis abstract]. Rostov-on-Don, 2014, 287 p.
  12. Garifullin K. M. [Organization of business accounting in the information society]. Social’noekonomicheskie javleniya i processy. 2013, No. 7(53), P. 29–34. (In Russ.)
  13. Yargulova A. Upravlencheskiy uchet: opyt jekonomicheski razvityh stran [Management accounting: experience of economically developed countries]. Moscow, Finansy i statistika Publ., 1991, 237 p.
  14. Kotova K. Y., Lukina P. I. [Improving the processes of information support and automation of management accounting]. Ekonomicheskie issledovaniya i razrabotki. 2016, No. 5, P. 166–181. (In Russ.)
  15. TADVISER. Gosudarstvo. Biznes. IT [State. Business. IT] (in Russ.). Available at: http://www.tadviser.ru/index.php/Статья:CALS_Непрерывная_информационная_поддержка_пост авок_и_жизненного_цикла_изделия (accessed: 03.02.2020).
  16. Kondratyev V. V., Kuznetsov M. N. Pokazyvaem biznes-processy [We show business processes]. Moscow, Jeksmo Publ., 2007, 352 p.
  17. Lyutov A. G., Chugunova O. I. [Computerized quality management system based on CALS technologies for automated production]. Vestnik UGATU. 2011, No. 45, P. 27–35. (In Russ.)
  18. Upravlenie proizvodstvom. Informacionnye sistemy v promyshlennosti [Production Management. Information systems in industry]. (In Russ.) Available at: http://www.up-pro.ru/library/ information_systems/production/promyshennost-is.html (accessed: 24.09.2020).
  19. Dorosinskiy L. G., Zvereva O. M. Informacionnye tehnologii podderzhki zhiznennogo cikla izdelija [Information technology to support the product life cycle]. Ulyanovsk, Zebra, 2016, 243 p.
  20. OLTP i OLAP tehnologii [OLTP and OLAP technologies]. (In Russ.) Available at: https://lifeprog.ru/1_759_OLTP--i-OLAP-tehnologii.html (accessed 01.03.2018).
  21. Korporativnyi menedzhment. Vvedenie v OLAP i mnogomernye bazy dannyh [Corporate management. Introduction to OLAP and multidimensional databases]. (In Russ.) Available at: https://www.cfin.ru/itm/olap/intro.shtml (accessed: 18.09.2020).
  22. Kartamyshev A. S. [Amethod for organizing data in the formation of a multidimensional array of relevant analytical information in an automated enterprise management system] Vestnik of Samara University. Aerospace and Mechanical Engineering. 2018. Vol. 17, No. 1. P. 170–179.

Supplementary files

Supplementary Files
Action
1. JATS XML

Copyright (c) 2021 Kartamyshev A.S., Chernysh B.A.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

This website uses cookies

You consent to our cookies if you continue to use our website.

About Cookies