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

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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.

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Information support system for making management decisions, integration, unified information space, financial controlling, OLAP solution

Короткий адрес: https://sciup.org/148322025

IDR: 148322025   |   DOI: 10.31772/2712-8970-2021-22-2-227-243

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