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• Introduction 3
• 5
• 5
• 5
• 10
• 10
• 12
• 2.3 Automatic methods of data collection and recording 13
• 17
• Conclusion 22
• Bibliography 24

Introduction

Electronic processing technology economic information includes a human-machine process of executing interrelated operations that occur in an established sequence in order to transform initial (primary) information into resultant information. An operation is a complex of technological actions performed, as a result of which information is transformed. Technological operations are varied in complexity, purpose, implementation technique, and are performed on various equipment by many performers. In the context of electronic data processing, operations are performed automatically on machines and devices that read data, perform operations according to a given program automatically without human intervention or retain the functions of control, analysis and regulation for the user.

Construction technological process determined by the following factors: the characteristics of the economic information being processed, its volume, requirements for urgency and accuracy of processing, types, quantity and characteristics of the technical means used. They form the basis for organizing technology, which includes establishing a list, sequence and methods of performing operations, the order of work of specialists and automation equipment, organizing workplaces, establishing time regulations for interaction, etc. The organization of the technological process must ensure its efficiency, complexity, reliable operation, and high quality of work. This is achieved by using a systems engineering approach to designing technology for solving economic problems. At the same time, there is a comprehensive interconnected consideration of all factors, ways, methods of constructing technology, the use of elements of typification and standardization, as well as the unification of technological process diagrams.

1. Technology for automated processing of economic information

1.1 Principles of processing economic information

The technology for automated processing of economic information is based on the following principles:

* integration of data processing and the ability of users to work in the operating conditions of automated systems for centralized storage and collective use of data (data banks);

* distributed data processing based on developed transmission systems;

* rational combination of centralized and decentralized management and organization of computer systems;

* modeling and formalized description of data, procedures for their transformation, functions and jobs of performers;

* taking into account the specific features of the object in which machine processing of economic information is implemented.

1.2 Types of organization of technological processes

There are two main types of organization of technological processes: subject-based and operational.

Subject type organizing technology involves the creation of parallel operating technological lines that specialize in processing information and solving specific sets of problems (labor and wage accounting, supply and sales, financial transactions, etc.) and organizing operational data processing within the line.

Operational (flow) type the construction of a technological process involves the sequential transformation of processed information, according to technology, presented in the form of a continuous sequence of successive operations performed automatically. This approach to building technology turned out to be acceptable when organizing the work of subscriber points and automated workstations.

The organization of technology at its individual stages has its own characteristics, which gives grounds for distinguishing between out-of-machine and intra-machine technology. Out-of-machine technology(it is often called pre-basic) combines the operations of collecting and recording data, recording data on computer media with control. In-machine technology is associated with the organization of the computing process in a computer, the organization of data arrays in the machine’s memory and their structuring, which gives reason to call it also intra-base. Considering that the subsequent chapters of the textbook are devoted to the tools that make up the technical basis for extra-machine and intra-machine information conversion, we will briefly consider only the features of the construction of these technologies.

The main stage of the technological process is associated with solving functional problems on a computer. In-machine technology for solving problems on a computer, as a rule, implements the following typical processes for transforming economic information: the formation of new arrays of information; organizing information arrays; selecting some part of records from the array, merging and splitting arrays; making changes to the array; performing arithmetic operations on details within records, within arrays, and on records of several arrays. The solution of each individual problem or set of problems requires the following operations: entering a program for machine solution of the problem and placing it in the computer memory, input of initial data, logical and arithmetic control of entered information, correction of erroneous data, arrangement of input arrays and sorting of entered information, calculations according to a given algorithm, obtaining output arrays of information, editing output forms, displaying information on the screen and on computer media, printing tables with output data.

The choice of one or another technology option is determined primarily by the space-time features of the tasks being solved, frequency, urgency, requirements for the speed of message processing and depends both on the practice-dictated mode of interaction between the user and the computer, and the operational capabilities of the technical means - primarily the computer.

There are the following modes of user interaction with a computer: batch and interactive (query, dialog). The computers themselves can operate in various modes: single- and multi-program, time sharing, real time, teleprocessing. At the same time, the goal is to satisfy the needs of users for the maximum possible automation of solving various problems.

Batch mode was most common in the practice of centralized solution of economic problems, when a large share of the analysis of the production and economic activities of economic objects at different levels of management.

The organization of the computing process in batch mode was built without user access to the computer. Its functions were limited to preparing initial data for a set of information-interrelated tasks and transferring them to the processing center, where a package was formed, including a computer task for processing, programs, initial, regulatory, pricing and reference data. The package was entered into the computer and implemented automatically without the participation of the user or operator, which made it possible to minimize the time required to complete a given set of tasks. In this case, the operation of the computer could take place in a single-program or multi-program mode, which is preferable, since parallel operation of the main devices of the machine was ensured. Currently, batch mode is implemented for email.

Interactive mode involves direct interaction between the user and the information and computing system; it can be in the nature of a request (usually regulated) or a dialogue with the computer.

The request mode is necessary for users to interact with the system through a significant number of subscriber terminal devices, including those located at a considerable distance from the processing center. This need is due to the decision operational tasks, such as, for example, marketing tasks, personnel reshuffle tasks, strategic tasks, etc. In such cases, the computer implements a queuing system and operates in a time-sharing mode, in which several independent subscribers (users) with the help of input-output devices have direct and almost simultaneous access to the computer in the process of solving their problems. This mode allows you to differentially, in a strictly established order, provide each user with time to communicate with the computer, and turn it off after the end of the session.

The dialog mode allows the user to directly interact with the computer system at the pace of work acceptable to him, implementing a repeating cycle of issuing a task, receiving and analyzing a response. In this case, the computer itself can initiate a dialogue, informing the user of the sequence of steps (providing a menu) to obtain the desired result.

Both types of interactive mode (query, dialog) are based on computer operation in real time and teleprocessing modes, which are further development time sharing mode. Therefore, the mandatory conditions for the functioning of the system in these modes are: firstly, the constant storage of the necessary information and programs in computer storage devices and only a minimal amount of initial information from subscribers and, secondly, the availability of appropriate means of communication with the computer for subscribers to access to her at any time.

2. Automated processing of economic information

2.1 Economic information and its processing

Economic information is a transformed and processed set of information reflecting the state and progress of economic processes. Economic information circulates in economic system and accompanies the processes of production, distribution, exchange and consumption of material goods and services. Economic information should be considered as one of the types of management information.

Economic information can be:

- manager (in the form of direct orders, planned targets, etc.);

- informing (in reporting indicators, performs a feedback function in the economic system).

Information can be considered as a resource similar to material, labor and monetary resources. Information resources are a set of accumulated information recorded on tangible media in any form that ensures its transmission in time and space to solve scientific, production, management and other problems.

Collection, storage, processing, transmission of information in numerical form is carried out using information technology. The peculiarity of information technologies is that in them both the subject and product of labor is information, and the tools of labor are computers and communications.

The main goal of information technology is the production of information necessary for the user as a result of targeted actions for its processing.

It is known that information technology is a set of methods, production and software-technological tools combined into a technological chain that ensures the collection, storage, processing, output and dissemination of information.

From the point of view of information technology, information requires a material carrier as a source of information, a transmitter, a communication channel, a receiver and a recipient of information.

A message from a source to a recipient is transmitted through communication channels or through a medium.

Information is a form of communication between managed and control objects in any control system. In accordance with the general theory of control, the control process can be represented as the interaction of two systems - the control and the controlled.

The accuracy of the information ensures its unambiguous perception by all consumers. Reliability determines the permissible level of distortion of both incoming and resulting information, at which the efficiency of the system’s functioning is maintained. Efficiency reflects the relevance of information for the necessary calculations and decision-making in changing conditions.

In the processes of automated processing of economic information, the object undergoing transformations is various kinds of data that characterize certain economic phenomena. Such processes are called technological processes of AOEI and represent a complex of interconnected operations occurring in an established sequence. Or, in more detail, it is the process of converting input information into output using technical means and resources.

Rational design of technological processes for data processing in EIS largely determines the effective functioning of the entire system.

The entire technological process can be divided into processes for collecting and entering initial data into a computer system, processes for placing data and storing it in the system’s memory, processes for processing data in order to obtain results, and processes for issuing data in a form convenient for user perception.

2.2 Process stages

The technological process can be divided into 4 major stages:

1. - initial or primary (collection of initial data, their registration and transfer to the computer);

2. - preparatory (reception, control, registration of input information and transferring it to computer media);

3. - basic (direct information processing);

4. - final (control, release and transmission of resultant information, its reproduction and storage).

Depending on the technical means used and the requirements for information processing technology, the composition of the technological process operations also changes. For example: information on a computer can arrive at MN prepared for input into a computer or be transmitted via communication channels from the place of its origin.

Data collection and recording operations are carried out using various means.

There are:

-mechanized;

-automated;

2.3 Automatic spo Data collection and recording methods

1). Mechanized- collection and registration of information is carried out directly by a person using the simplest instruments (scales, counters, measuring containers, time recording devices, etc.).

2). Automated- the use of machine-readable documents, recording machines, universal collection and registration systems that ensure the combination of operations for generating primary documents and obtaining machine media.

3). Auto- used mainly in real-time data processing.

(Information from sensors that take into account the progress of production - product output, raw material costs, equipment downtime, etc. - goes directly to the computer).

Technical means of data transmission include:

- data transmission equipment (DTE), which connects data processing and preparation facilities with telegraph, telephone and broadband communication channels;

- devices for interfacing the computer with the ADF, which control the exchange of information - data transmission multiplexers.

Recording and transmitting information via communication channels to a computer has the following advantages:

- simplifies the process of generating and controlling information;

- the principle of single registration of information in the primary document and computer media is observed;

- high reliability of information entering the computer is ensured.

Remote data transmission, based on the use of communication channels, is the transmission of data in the form of electrical signals, which can be continuous in time or discrete, i.e. be of a continuous nature. The most widely used are telegraph and telephone communication channels. Electrical signals transmitted via a telegraph communication channel are discrete, while via a telephone channel they are continuous.

Depending on the directions in which information is sent, communication channels are distinguished:

- simplex (transmission occurs in one direction only);

- half-duplex (at each moment of time, either transmission or reception of information is carried out);

- duplex (transmission and reception of information are carried out simultaneously in two opposite directions).

Channels are characterized by data transmission speed, reliability, and reliability of transmission.

The transmission speed is determined by the amount of information transmitted per unit of time and is measured in baud (baud = bits/sec).

Telegraph channels(low speed - V=50-200 baud),

telephone(medium speed - V=200-2400 baud), and

broadband(high-speed - V=4800 baud or more).

When choosing the best method of transmitting information, the volume and time parameters of delivery, requirements for the quality of transmitted information, labor and cost costs for transmitting information are taken into account.

Speaking about the technological operations of collecting, recording, and transmitting information using various technical means, it is necessary to say a few words about scanning devices.

Entering information, especially graphic information, using a keyboard into a computer is very labor-intensive. IN Lately There have been trends in the use of business graphics - one of the main types of information, which requires prompt entry into a computer and providing users with the ability to generate hybrid documents and databases that combine graphics with text. All these functions in a PC are performed by scanning devices. They implement optical input of information and convert it into digital form with subsequent processing.

For the IBM PC PC, the PC Image/Graphix system has been developed, designed for scanning various documents and transmitting them via communications. Documentary media of the system that can be scanned by the camera include: text, line drawings, photographs, microfilms. PC-based scanning devices are used not only for entering text and graphic information, but also in control systems, processing letters, and performing various accounting functions.

For these tasks, methods of encoding information using bar codes are most widely used. Scanning bar codes to enter information into a PC is done using miniature scanners that resemble a pencil. The scanner is moved by the user perpendicular to a group of strokes, an internal light source illuminates the area of ​​this set immediately near the tip of the scanner. Bar codes are widely used both in trade and in enterprises (in the timesheet system: when reading the actual time worked from an employee’s card, it records the time, date, etc.).

Recently, more and more attention has been paid to tactile input devices - touch screens ("touch" - sensitive). Tactile input devices are widely used as information and reference systems common use and automated learning systems. A US company has developed a Point-1 touch monitor with a resolution of 1024 x 1024 pixels for the IBM PC and other personal computers. Touch screen is widely used for stock exchanges(information about the latest selling prices of shares...).

In practice, there are many options (organizational forms) for technological data processing processes. This depends on the use of various means of computing and organizational technology in individual operations of the technological process.

The construction of a technological process depends on the nature of the tasks being solved, the range of users, the technical means used, data control systems, etc.

3. Excel features

Microsoft Excel belongs to a class of programs called spreadsheets. Spreadsheets are focused primarily on solving economic and engineering problems; they allow you to systematize data from any field of activity. The following versions of this program exist - Microsoft Excel 4.0, 5.0, 7.0, 97, 2000. This workshop covers version 97. Familiarity with earlier versions will allow you to easily move on to the next one.

Microsoft Excel allows you to:

· generate data in the form of tables;

· calculate the contents of cells using formulas, while it is possible to use more than 150 built-in functions;

· present data from tables in graphical form;

· organize data into structures that are similar in capabilities to a database.

Microsoft Excel has 12 worksheet functions that are used to analyze data from lists or databases. Each of these functions, which for compatibility reasons are collectively called DBFunction, takes three arguments: database, field, and criterion. These three arguments refer to the ranges of cells in the worksheet that are used by this function.

Database-- this is the range of cells that form a list or database.

A database in Microsoft Excel is a list of related data in which the rows of data are records and the columns are fields. The top line of the list contains the names of each column. The link can be specified as a range of cells or as a name corresponding to a list range.

Field defines the column used by the function. Data fields in the list must contain an identifying name on the first line. The field argument can be specified as text with the column name in double quotes, such as "Age" or "Harvest" in the database example below, or as a number specifying the position of the column in the list: 1 for the first field (Tree), 2 -- for the second field (Height) and so on.

Criterion-- this is a reference to the range of cells that define the conditions for the function. The function returns data from a list that satisfies the conditions specified by a range of criteria. The criteria range includes a copy of the column name in the list that is being summarized. The criterion reference can be entered as a range of cells, such as A1:F2 in the database example below, or as a range name, such as "Criteria". For more information about the conditions that can be used as a criterion argument, click the button.

Functions for working with databases and lists

BDDISP Estimates variance from a sample of selected database records

BDDISPP Calculates the population variance from selected database records

BDPRODUCT Multiplies the values ​​of a specific field in database records that satisfy a condition

BDSUMM Sums the numbers in a field for database records that satisfy a condition

BIZVLECH Retrieves one record from the database that satisfies a given condition

COUNT Counts the number of numeric cells in a database

ACCOUNTS Counts the number of non-empty cells in the database

DMAX Returns the maximum value among the selected database records

DMIN Returns minimum value among the selected database records

DSRVALUE Returns the average of selected database records

DSTANDOFF Estimates the standard deviation of a sample of selected database records

DSTANDOTCLP Calculates the population standard deviation from selected database records

Organization of data in the program

The program file is a so-called workbook , or working folder. Each workbook can contain 256 worksheets . By default, the Excel 97 version contains 3 worksheets; the previous version of the program contained 16 worksheets by default. The sheets can contain both interrelated and completely independent information. The worksheet is a template for a table.

CALCULATION BY FORMULAS

Rules for working with formulas

· the formula always begins with the sign =;

· the formula can contain arithmetic operations signs + - * / (addition, subtraction, multiplication and division);

· if the formula contains cell addresses, then the contents of the cell are included in the calculation;

· to get the result, click .

If you need to calculate data in a column using a formula of the same type, in which only the cell addresses change when moving to the next row of the table, then such a formula can be copied or multiplied across all cells of a given column.

For example:

The amount in the last column is calculated by multiplying the data from the “Price of one copy” column and the data from the “Quantity” column; the formula does not change when moving to the next line in the table, only the cell addresses change.

Copying cell contents

Select the source cell, place the mouse pointer on the edge of the frame and while holding down the key and use the left mouse button to move the frame to a new location. This copies the contents of the cell, including the formula.

Autofill cells

Select the source cell, there is a fill marker in the lower right corner, place the mouse cursor on it, it will look like + ; With the left key pressed, we stretch the border of the frame to a group of cells. In this case, all selected cells are filled with the contents of the first cell. In this case, when copying and autofilling, the cell addresses in the formulas change accordingly. For example, the formula = A1 + B1 will change to = A2 + B2.

If the formula contains addresses that are referenced should not change, this address must be preceded by a $ sign.

For example: = $A$5 * A6

When you copy this formula to the next row, the first cell reference will remain unchanged, but the second address in the formula will change.

Calculation of totals by columns

In tables, you often need to calculate column totals. There is a special icon for this Autosummation . First, you need to select the cells with the source data; to do this, click the icon; the amount will be located in the free cell under the column.

Conclusion

The considered technological processes and operating modes of users in the “man-machine” system are especially clearly manifested in the integrated processing of information, which is characteristic of a modern automated solution in the adoption of management tasks. Information processes used in the development of management decisions in automated organizational management systems are implemented using computers and other technical means. As computer technology develops, so do the forms of its use. There are various ways to access and communicate with a computer. Individual and collective access to computing resources depends on the degree of their concentration and organizational forms of functioning. Centralized forms of using computing tools that existed before the mass use of personal computers involved their concentration in one place and the organization of information and computing centers (ICCs) for individual and collective use (ICCCP).

Recently, the organization of the use of computer technology has undergone significant changes associated with the transition to the creation of integrated information systems. Integrated Information Systems are created taking into account the fact that they must carry out consistent data management within the enterprise (organization), coordinate the work individual divisions, automate information exchange operations both within individual user groups and between several organizations located tens and hundreds of kilometers from each other. The basis for building such systems is local area networks (LAN). Characteristic feature LAN is to provide users with the opportunity to work in a universal information environment with functions of collective access to data.

In the last 2-3 years, computerization has reached a new level: computing systems of various configurations based on personal computers (PCs) and more are being actively created. powerful cars. Consisting of several autonomous computers with common shared external devices(disks, tapes) and unified control, they allow you to provide more reliable protection computer resources (devices, databases, programs), increase fault tolerance, ensure ease of modernization and expansion of system capacity. More and more attention is being paid to the development of not only local, but also distributed networks, without which it is unthinkable to solve modern problems of informatization.

Depending on the degree of centralization of computing resources, the user's role and functions change. With centralized forms, when the user does not have direct contact with the computer, his role is reduced to transferring source data for processing, obtaining results, identifying and eliminating errors. When the user communicates directly with the computer, its functions in information technology expand. All this is implemented within one workplace. The user is required to have knowledge of the basics of computer science and computer technology.

Bibliography

1. Gromov G.R. Essays on information technology. - M.: InfoArt, 1992.

2. Danilevsky Yu.G., Petukhov I.A., Shibanov V.S. Information technology in industry. - L.: Mechanical engineering. Leningr. department, 1988.

3. Dokuchaev A.A., Moshensky S.A., Nazarov O.V. Computer science tools in the office of a trading company. Means of computer communications. - SP b, TEI, 1996. - 32 p.

4. Information technology, economics, culture / Sat. reviews and abstracts. - M.: INION RAS, 1995.

5. Information systems in economics / Ed. V.V. Dick. - M.: Finance and Statistics, 1996.

6. Klimova R.N., Sorokina M.V., Khakhaev I.A., Moshensky S.A. Informatics of a trading company / Tutorial. For students of all specialties of all forms of study. - SP b.: SPbTEI, 1998. - 32 p.

7. Computer technologies for information processing./Ed. Nazarova S.I. - M.: Finance and Statistics, 1996.

8. Friedland A. Computer science - an explanatory dictionary of basic terms. - Moscow, Prior, 1998.

9. Shafrin Yu. Information technologies, - M., LLC "Basic Knowledge Laboratory", 1998.

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A program for processing economic information that enters initial information from a file. Viewing the source data table and editing it. Internal data representation. Storing input file records. Adding and removing rows from the list.

The use of computer technology increases the efficiency of the analytical work of financial experts. This is achieved by reducing the time required for analysis; more complete coverage of the influence of factors on results economic activity; replacing approximate or simplified calculations with exact calculations; setting and solving new multidimensional analysis problems that are practically impossible to perform manually and using traditional methods.

Computers become an integral part of the economist’s workplace, and his activities take on the character of automated labor. In this regard, automation economic analysis based on computers becomes an objective necessity. It is due to the growing importance of high-quality information services for the business management process and the rapid development of the technical capabilities of modern computers.

The method of economic analysis, focused on the use of computers, must meet the requirements of consistency, complexity, efficiency, accuracy, progressiveness, and dynamism. Only on the basis of fulfilling these requirements is knowledge of the states of the managed object and its development trends, a systematic and targeted increase in the efficiency of economic activity based on the results of the analysis, ensured.

The use of a computer can really increase the productivity of economists, accountants, planners and other specialists due to the decentralization of the automated processing process financial information, combining them directly at the workplace professional knowledge with the advantages of electronic information processing.

The coordinated operation of all computer devices and their interaction with humans is ensured by financial analyst software.

Analysis in conditions of computer data processing is characterized by:

First, maintaining the integrity of the analysis provided

decentralized information processing. In the theory of business activity analysis, much has already been done to achieve consistency, functional, technical, methodological and information compatibility of the components of the analysis into a single whole. Thanks to this, the objectivity of the analysis and its reliability are achieved. In conditions of decentralized information processing

the integrity of the analysis is not destroyed, the unity of the goals and objectives of the analysis from the point of view of its systemic properties is not canceled.

Secondly, connecting the information processing process with the decision-making process. In practice, the user could not influence the course of calculations or the methodology of analysis and generalization. Ultimately, this affected the deterioration of the quality of decisions made. Under conditions of use software products analytical tasks are solved directly by the user himself at his workplace. The analyst maintains personal control over all stages of the process of processing analytical information, has the opportunity to evaluate the results obtained, competently use them to justify management decisions, and satisfy the various information needs of the management system.

Thirdly, increasing the efficiency and effectiveness of analysis. In the context of using software products, analysis directly follows accounting and is also performed during economic accounting. Analytics software turns the subsystem of analytical support for business management into a constantly operating factor in increasing production efficiency by activating the entire information fund of the enterprise.

specialized package excel application program

II. PRACTICAL PART

OPTION #2

The Kolobok bakery carries out activities related to baking and selling bakery products. The data on the basis of which the cost of baked products is calculated is shown in Fig. 2 and 3.

Construct tables using the data below.

The calculation results are presented in the form of a table containing the calculation of the cost of baked products (Fig. 3) and in graphical form.

Organize inter-table connections for automatic generation of cost calculations for baked products.

Create and fill out a cost calculation form (Fig. 4).

Product consumption

Rice. 2

Cost of baked goods

Fig.3

To solve this economic problem MS Excel spreadsheet environment was selected.

Microsoft Office Excel is a tool for creating spreadsheets that have the ability to perform simple calculations, both using arithmetic operations and using built-in functions; for building different types of diagrams; to format the resulting tables, etc.

Description of the algorithm for solving the problem

Launch the MS Excel spreadsheet processor (Fig. 5).

Rice. 5

Create a book named “Kolobok”.

Rename sheet 1 to a sheet called Product Consumption.

On the MS Excel product consumption worksheet, create a product consumption table.

Fill out the table with data on the cost of components of baked products (Fig. 6)

Rice. 6.

Rename sheet 2 to a sheet titled Cost of baked goods.

On the Cost of baked products MS Excel worksheet, create a table that will contain data on the cost of baked products.

Fill out the table Cost of baked products with initial data (Fig. 7).

Rice. 7.

9. Fill in the column Cost of manufacturing 1 kg of component, table “Cost of baked products” as follows:

Enter the formula in cell D4:

="Product consumption"!B4

Multiply the formula entered in cell D4 for the remaining cells (D4 to D8) of this column.

Thus, a loop will be executed whose control parameter is the line number.

We fill in the column Cost of the component in the product of the table “Cost of baked products” as follows:

Enter the formula in cell E4:

Multiply the formula entered in cell E4 for the remaining cells (E4 to E8) of this column.

In the table “Calculation of the cost of baked products”, fill in the column Cost of the component in the product:

Let's enter the formula in cell F12:

="Cost of baked goods"!E4

Multiply the formula entered in cell F12 for the remaining cells (F12 to F18) of this column (Fig. 8).

Rice. 8

Rename sheet 4 to a sheet called Diagram.

Let's construct a histogram using the available data. From the main menu, select Insert Chart. A window with the following content appears (Fig. 9):

rice. 9

Select the first item in the list of Standard charts. Bar chart. Select Next.

In the window that appears, in the Data Range tab, select the item in the rows and go to the Row tab.

Let's set the name, value and labels along the X Axis first for the first row, let's call it Sponge-Cream Cake, then for the second which we'll call Shortbread Cake with Buttercream.

Then, in the window that appears, we enter the relevant information from our diagram.

rice. 10.1

rice. 10.2

rice. eleven Chart Options Settings

rice. 12 Diagram “Calculation of the cost of baked products”

Content

3. Organization of computer processing of economic information 3
15. Analysis of capital allocation and assessment of the property status of the enterprise 7
Problem 1 15
Problem 2 18
Problem 3 19
References 21

3. Organization of computer processing of economic information

Economic information reflects the facts of production and economic activity using a system of natural and cost indicators. Economic information, as a rule, is transmitted and processed in the form of signs recorded on various substances and media. The set of signs used to exchange economic information in a particular economic system forms the language of economic information.
Analytical processing of economic information is very labor-intensive, so the efficiency and effectiveness of economic analysis are significantly increased when using modern information processing technologies. The computing tools available to enterprises and organizations make it possible to fully automate the processing of economic information, including the analysis of enterprise activities. The need to automate economic analysis is due to the increasing importance economic methods enterprise management: the need to develop and justify long-term business plans, comprehensive assessment of the effectiveness of short-term and long-term management decisions.
In this regard, the organization of computer processing of economic information becomes an objective necessity. This trend is due to the growing importance of high-quality information services for the business management process, the rapid development of the technical capabilities of modern computers, and the peculiarities of the current period of economic development.
The most effective organizational form of using PCs is the creation on their basis of automated workstations (AWS) for accountants, economists, planners, etc. An automated analyst workstation is understood as a professionally oriented small computing system designed to automate work on analyzing business activities. Technical base The analyst's workstation consists of personal computers of domestic and foreign production.
Most effective form The functioning of the automated workplace is to connect them into a single computer network for analytical support of the economic activities of the enterprise.
Experience in designing analyst's automated workstations and other systems allows us to generalize the requirements for their functioning: timely satisfaction of the computational and information needs of the economist when analyzing economic activities; minimal response time to analytical queries; the ability to present output information in tabular and graphical form; the ability to make adjustments to the calculation methodology and to the forms for displaying the final result; repeating the process of solving a problem from any arbitrarily specified point (stage) of calculation; ability to work as part of a computer network; ease of mastering the techniques of working on an automated workstation and the interaction of the human-machine system.
Within the framework of the analyst's workstation, the entire information fund of the enterprise functions in the form of a database, knowledge base and software. Databases provide factual data about business activities. The intellectual shell of their useful reading is knowledge bases - methods and techniques of analysis. The software forms a tool for the automated execution of analytical tasks for information support of economic activities.
At the same time, the organization of computer processing of economic information is characterized by a number of features:
Firstly, maintaining the integrity of the analysis, subject to decentralized information processing. In the theory of business activity analysis, much has already been done to achieve consistency, functional, technical, methodological and information compatibility of the components of the analysis into a single whole. Thanks to this, the objectivity of the analysis and its reliability are achieved. In conditions of decentralized information processing, the integrity of the analysis is not destroyed, the unity of goals and objectives of the analysis from the point of view of its systemic properties is not canceled. Therefore, we can say that a developed network of distributed databases corresponds to a system of distributed tasks of economic activity, individual tasks of AHD, intermediate results, etc.; no matter how important they are, they must pass through the prism of hearts common system complex analysis that implements all particular tasks.
Secondly, connecting the information processing process with the decision-making process. Centralization of information processing in powerful computer centers, characteristic of older generation automated control systems......

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The relevance of research:

High-quality information support for the business management process is only possible using the latest information technologies: computer equipment, telecommunications and software. The current level of development of automation systems and information support offers various ways to improve information system enterprises using advanced scientific achievements not only for conducting accounting and providing reporting to external users, but also to timely obtain the necessary analytics for ongoing enterprise management.

Automation of analytical work

Automation can optimize an enterprise's analytical processes not only by developing the ability to provide information to the analyst, but also by directly simplifying the calculations and analytical procedures performed. These are computer programs that automate the process of data analysis.

Conventionally, they can be divided into three categories.

1). Computer programs that allow you to build analytical reports based on data available in the system, in any sections, types and views. Technically, this process is carried out not by a standard database query, but by special flexible data analysis tools based on latest technologies, allowing the analyst to select any possible representation of the data. These are report designers, OLAP technologies, etc. Such tools allow trained users of the information system, using modern software, without the constant assistance of programmers, employees of automated control systems, IT departments, etc. build reports in any form without reference to any pre-developed templates, thereby using all the data detailing capabilities that were developed for the information system.

2). Programs that directly automate the analysis technique. They can configure standard methods of economic analysis, as well as those used by the enterprise, based on computer data processing - comparison, grouping, and deployment of a grouped data structure, factor analysis and elimination, calculation of coefficients, calculated indicators, etc. In this case, the program itself makes the necessary calculations, and the user-analyst only sets the parameters of the automated procedure, selects data ranges, analysis method, calculation conditions, etc. At complex automation enterprise (the presence of a generally integrated system of accounting, planning and analysis), this program will not even require the user to enter data or import it from other systems or subsystems. Actual accounting data, as well as data from financial, production planning, marketing forecasting, technical and production standards, etc. in the required form are already ready for use by the analyst. The task of the latter, indeed, comes down to setting parameters, obtaining results and drawing conclusions based on the calculations made. With the so-called “patchwork automation”, when accounting and planning data is not ready-made, such a system naturally requires data entry (which, for obvious reasons, is not the least labor-intensive option), or importing the necessary information from other accounting systems, spreadsheets, etc. d.

3). Analytical modeling systems. This is another important opportunity for the analyst to “play with numbers” - “what will happen if we freeze some capacities, dismantle others, and start developing others?” Working under severe stress, high risk, extreme uncertainty and constant shortage time to think, a manager simply cannot help but make mistakes. In this case, even a methodologically correct analysis of factual data cannot eliminate the possibility of errors when making management decisions. Simulation-based data analysis is required. The corporate system creates the foundation for expanding the “analyst’s playing field”, giving him the opportunity to model both what has already happened (“what would happen if...”) and the future (“what would happen if..”). .") events. In this case, you can use the actual credentials without re-entering them. You can operate with changes in one or more parameters, use options for selecting parameters based on complex equations, apply trends and other forecasting options, resulting in the formation of estimates of different probabilities - the possibility of various events occurring. This allows you to fully use the entire methodology, all the tools of economic analysis, while working with both actual and planned data, and with calculations based on modeling.

Research domestic market computer programs enterprise management shows that an increasing number of developers are focused on creating corporate systems, and in this regard, much attention is paid to analytical software products. However, despite this, the vast majority of computer programs created and used are still primarily focused on automation accounting work and uses analytical modules as settings for accounting systems. However, the analysis methodology used in such systems is often limited to the use of several coefficients and samples. Also, most analytics programs are still based on using only data financial statements enterprises. Such a performance information base, naturally, affects the depth of analytical research and the analytical capabilities of the software products themselves, and significantly reduces the validity of the conclusions based on the results of such analysis.

Limiting the information base of financial analysis only to the framework of financial reporting or accounting data, as emphasized by O.V. Efimova, “narrows the possibilities of financial analysis and, most importantly, its effectiveness, since it leaves out of consideration factors that are fundamentally important for an objective assessment of the financial condition, related to the industry affiliation of the business entity, the state external environment, as well as a number of other significant factors.” (No. 40, p. 37).

Optimization of the information system at the enterprise makes it possible to provide analytics for the entire necessary information. However, this system must be used rationally. The desire for detailed financial analysis led to the development, calculation and superficial use of clearly excessive quantities financial ratios, especially since most of them are functionally dependent on each other (for example, the maneuverability coefficient own funds and index permanent asset, autonomy ratio and debt-to-equity ratio). A point of particular pride for some developers of new software tools financial analysis is the statement that the created tool makes it possible to calculate 100 or more financial ratios. In our opinion, it is usually sufficient to use no more than 2-3 indicators for each aspect of financial performance.

In addition, detailing internal data in no way solves the problem of information support comparative analysis, which is often impossible due to the lack of an adequate regulatory framework and available industry average indicators.

Analytical processing of economic information is very labor-intensive in itself and requires a large amount of various calculations. With the development of the economy, the need for analytical information increases significantly. This is due, first of all, to the need to develop and justify long-term business plans of enterprises, a comprehensive assessment of the effectiveness of short-term and long-term management decisions, and requirements for the efficiency of operational management of an enterprise.

In this regard, the correct organization of an information system in an enterprise is extremely important. Moreover, it is important not only to ensure and simplify the entry of more information by employees of accounting services, to increase the detail of data, etc., but also to maximize the efficiency of the analysts themselves.

The most important element of such an improvement and its driving force should be the automation of analytical calculations, which has now become an objective necessity.

The computing tools that enterprises and organizations can and do now have make it possible to completely automate (and often combine into a single, whole system) processing of all economic data, including analysis of economic activity. The role of automation of analytical calculations is as follows.

* The productivity of economist-analysts is increasing. They are freed from technical work and are more engaged in creative activities, which allows them to do more in-depth research and pose more complex economic problems.

* Economic phenomena and processes are studied more deeply and comprehensively, factors are more fully studied and reserves for increasing production efficiency are identified.

* The efficiency and quality of analysis, its overall level and effectiveness are increased.

The main methodological tasks of organizing an information system at an enterprise

Creating an information system involves carrying out a number of activities that require a research, organizational and creative approach.

To create an information system it is necessary to:

* preliminary survey to identify the requirements of all interested parties for this system, to study the opportunities that the system will provide for information analysis;

* development of internal corporate accounting standards that satisfy both national requirements and those corresponding to the tasks set at the stage of the preliminary survey, as well as the development of principles for detailing analytical information (information system design stage);

* ensure the completion of all assigned tasks through reorganization, automation of business processes, etc.

The whole variety of types of analytical processing of economic information is the object of automation using modern means of communication and computing technology, especially personal computers (PCs). The use of computers increases the efficiency of analytical work. This is achieved through:

Reducing the time required for analysis;

More complete coverage of the influence of factors on results

economic activity;

Replacing approximate or simplified calculations with exact ones

calculations;

Formulation and solution of new multidimensional problems of analysis,

practically impossible to do manually and using traditional methods.

Currently, all enterprises are experiencing an urgent need to expand analytical work related to the development of development prospects, comprehensive assessment effectiveness of application various forms management, timely development of operational management decisions. In this regard, the automation of economic analysis on the basis of a PC becomes an objective necessity, due to the growing importance of high-quality information services for the process of managing economic activities, the rapid development of the technical capabilities of modern PCs, and the features of the current period of economic development.

The use of PCs raises economic analysis to a qualitatively new level. New opportunities that have opened up for analysis are due to the exceptional features of PCs: low cost, high performance, reliability, ease of maintenance and operation, flexibility and autonomy of use, availability of advanced software, interactive mode of operation, etc.

Comprehensive computerization of analysis provides:

firstly, maintaining the integrity (systematicity) of the analysis subject to decentralized information processing

secondly, the PC provides connection to the processing process

information with the decision-making process.

thirdly, the PC provides increased efficiency and effectiveness of analysis.

Computer analysis directly follows accounting, and is also performed during business accounting and, thus, turns the subsystem of analytical support for business management into a constantly operating factor in increasing production efficiency by updating the entire information fund of the enterprise.

The first effective organizational form of using PCs in business management was the creation of automated workstations (AWS) for accountants and economists.

An automated analyst workstation is a professionally oriented small computing system designed to automate work on analyzing business activities.

A PC-based analytics workstation is a technical and technological means of mastering strategic information resources enterprise, determining its ability to develop successfully.

Within the framework of the analyst's workstation, the entire information fund of the enterprise functions in the form of a database, knowledge base and software. Databases provide factual data about business activities.

Knowledge bases - methods and analysis techniques Software tools form a tool for the automated execution of analytical tasks for information services of economic activities.

The PC becomes an integral part of the accountant's automated workstation (AWS), whose work takes on the character of automated labor.

The method of economic analysis, focused on the use of PCs, must meet the requirements of consistency, complexity, efficiency, accuracy, progressiveness, and dynamism.

Workplaces are a more or less complex system, consisting either of individual subsystems or Excel spreadsheets.

For small businesses, where all financial management is carried out, as a rule, by the chief accountant, it is often enough to combine a 1C class system with spreadsheets to cover almost all financial management tasks.