Information technology in accounting. Introductory lecture Smolyak Natalia Vyacheslavovna
The concept of ISBU Currently, the basis of the management process is the accounting of the financial condition and analysis of the dynamics of the development of the enterprise, based on accounting information. In order to obtain the information necessary for the management of production and economic activities, the enterprise, on the basis of modern information technologies, creates a system for automated processing of accounting information, or ISBU (Information System accounting) Modern information technologies make it possible to unify and significantly facilitate the labor-intensive process of generating accounting information, to ensure the promptness of the received financial statements of the enterprise for decision-making. In this regard, ISBU is considered as a tool for managing the activities of an enterprise in market conditions. Such a system serves as a link between business activities and decision-makers (see next slide). Thus, ISBU is an automated system for processing accounting information, in which the collection, registration of data on economic activities at the enterprise in primary documents, their processing, accumulation, and the formation of financial economic indicators reports, transfer of information to users for analysis and decision-making.
Object of management (economic activity of the enterprise) Collecting, registration in primary documents of information on the state of the managed object in accounting areas Processing, accumulation of accounting information, formation of consolidated registers. Formation financial and economic indicators, transfer of accounting information to the user. Analysis of financial and economic information, development of enterprise management in accordance with the set goal. Enterprise management scheme using ISBU. The purpose of the operation of the ISBU enterprise Management system
The goals of creating ISBU. The main purpose of the functioning of the ISBU at the enterprise is to provide the management of the enterprise with financial information for making informed decisions. Some businesses also use non-financial information. In this case, the enterprise creates an automated enterprise management system, which consists of interconnected subsystems. These subsystems provide the information required to manage the enterprise. However, the accounting subsystem is the most important, since it plays a leading role in managing the flow of information, sending it to all divisions of the enterprise, as well as to stakeholders outside it. Thus, ISBU provides accounting information that reflects a complete picture of the economic activity of the enterprise.
Objectives of ISBU Creation More recently, the main users of accounting information were the authorities government controlled... Now accounting information serves as the basis for making management decisions both inside the enterprise and outside it. First of all, it provides quantitative data for such management functions of production and commercial activities enterprises: planning, control, analysis, decision making. Planning stage: the accountant must provide a statement of the estimated profit and the need for cash resources. Control stage: the accountant is required to provide information on comparing actual income and expenses with planned ones. Analysis stage: on the basis of accounting information, it is found out whether the set goal was achieved or not, if not, then for what reasons it happened. Decision-making stage: based on the results of the analysis, decisions are made to improve the enterprise management system.
ISBU tasks. 1.Providing an automated solution to the entire complex of accounting, planning, and analysis tasks financial and economic activities, internal audit. 2. Obtaining reliable operational information about the current state of affairs at the enterprise for making the necessary management decisions on its basis. 3. Integration of operational, accounting, statistical accounting based on a single primary information. 4. Obtaining reliable information for feedback used in making management decisions. 5. Automation of processing at all stages of the technical process, starting from the stage of primary accounting.
Internal users of ISBU. The main users of accounting information are the management and service managers of the enterprise. Based on this information, the net profit of the enterprise for the last reporting period is estimated, the compliance of the profit rate with the expected value, the availability of cash resources, the most profitable areas of activity, and the cost of production is determined. Accounting information helps managers not only understand and analyze the results, but also predict the results of the enterprise when making various decisions. Thus, a modern ISBU, being a decision support system for a manager, must provide the functions of planning, accounting, control, analysis in the enterprise management system.
External users of ISBU There are external users of accounting information. These are shareholders, investors, lenders, buyers, clients, auditors and inspectors. tax services... It is important for shareholders and investors to know how efficiently and profitably the owners' equity capital is used, whether it needs new investments or their volume should be reduced. Can the company remain profitable in the future and under what conditions. Lenders are interested in questions about the need for a loan, the company's ability to pay interest on a loan on time and pay off debts on time. Buyers of products are interested in the compliance of the company's advertising with the actual state of affairs, the validity of the price of goods, the possibility of providing warranty service. Government services interested in the completeness and correctness of determining profit and calculating taxes, compliance with antimonopoly and foreign exchange legislation.
Characteristics used to evaluate accounting information. When making decisions, it should be borne in mind that accounting information is approximate and not completely accurate. In this regard, the problem of interpretation and correct use of information falls on both the decision-maker and the accountant. The accountant provides useful information, and the user must interpret and apply it when making decisions. For accounting information to be useful, it must be true and relevant. Reliability means that the information should fully reflect the business processes at the enterprise, be easily verifiable and not reflect the interests of any particular person. The importance of accounting information lies in the fact that it should be useful in drawing up plans based on feedback and come to the user in the right time... Feedback involves knowing how true previous expectations were.
Requirements for accounting information For accounting information to be sufficiently unambiguous to be perceived by internal and external users, it must meet certain requirements. First, the accounting information must satisfy the requirements of comparison and consistency. That is, it is impossible to use different forms and methods of accounting during the accounting period. In this case, the ability to compare the data is lost. Second, the accounting information must be material. Time should not be wasted considering minor factors. That is, if accounting efforts are comparable to the cost of the funds being accounted for, then accounting must be simplified. Third, accounting information must be conservative. Since the reflection of the facts of economic activity in the accounting is not always unambiguous, it is necessary to choose an estimate that is less optimistic. This means that you should count on no profit and take into account possible losses. Fourthly, accounting information must be complete, contain the maximum that the user needs.
ISBU design principles General principles. When designing ISBUs, it is necessary to take into account that they have both common features inherent in all systems of automated processing of economic information, and specific ones. The general principles of the construction and functioning of ISBU include: The principle of the first person determines the right to make a final decision and the procedure for responsibility at various levels of management. Principle systems approach assumes in the process of designing ISBU the analysis of the control object as a whole and its control system, as well as the development of general goals and criteria for the functioning of the object in the conditions of its automation. This principle provides for a single input of information into the system and its repeated use; the unity of the information base; complex software. The principle of reliability characterizes the reliability of the ISBU operation, which is ensured with the help of different ways... For example, duplication of structural elements of the system or their redundancy. The principle of continuous development of the system requires the system to be able to expand without major organizational changes. The principle of economy is that the benefits from the new ISFM should not exceed the costs of it. The principle of compatibility assumes that the designed ISBU will take into account the organizational structure of the enterprise, as well as the interests, qualifications of people who carry out accounting. They must be prepared to work in this system.
ISBU design principles Specific principles. The specific principles of the construction and functioning of ISBU include: The principle of integration different types accounting (operational, accounting and statistical) based on a single primary information. At the same time, the merger of these types of accounting does not occur, since each of them performs its functions and solves its own problems. The feedback principle is one of the basic principles of any control system. However, only after solving the problems of accounting, it is possible to provide feedback. ISBU is the only source of reliable information for feedback. It is this information that enterprise managers use to make decisions. In addition, ISBU is characterized by the ability to automate the processing of accounting information in all areas of accounting, starting with the process of collecting and registering information (automation of primary accounting). At the same time, ISBU can be used in addition to traditional forms accounting is also an automated form of accounting, which fully meets the basic requirements for the use of computers and the principles of accounting and reporting.
ISBU structure. Functional part. ISBU is a collection of various types of support, as well as specialists and is designed to automate the processing of accounting information. The functional and supporting parts of the ISBU are distinguished. The functional part forms the substantive basis of the ISBU and includes a set of functional subsystems, complexes of tasks and processing procedures that implement the functions of the control system. In the functional aspect, ISBU should provide: performance of the necessary calculations; preparation, filling, verification and printing of primary and reporting documents; transfer of data from one reporting form to another; accumulation of totals, providing the ability to access data and reports of past periods.
ISBU structure. Functional part. The sets of tasks of ISBU include: 1.Accounting of labor and wages 2.Accounting of material values 3.Accounting of fixed assets 4.Accounting finished products 5. Accounting for financial and settlement operations 6. Accounting for production costs 7. Consolidated accounting and reporting. Each complex includes separate tasks, which are characterized by logically interconnected output documents obtained on the basis of uniform initial data. The complex contains information about the qualitatively homogeneous resources of the enterprise.
Organizational support of the ISBU Organizational support is a set of works on the creation of the ISBU, its functioning and the formation of documents, i.e. set of tools and methods for research the current system accounting, selection and formulation of accounting tasks for automation, the development of organizational regulations for their solution and the functioning of the accounting apparatus. The methods include the most important materials governing the process of creating and operating systems: guidelines for organizing and conducting a survey of an object, forming a set of tasks, choosing software and hardware, developing project documentation, using software packages, etc. The means necessary for the effective functioning of the ISBU include standard sets of tasks, unified sets of documents, classifiers, typical structures of control systems, hardware and software.
Organizational support of ISBU The functioning of ISBU should be predetermined by the quality of project documentation, a clear division of functions between technical workers and management personnel in the process of creating and operating the system, strict adherence to instructions and organizational and technical measures stipulated by the project documentation. When organizing and building ISBU, one should take into account following principles: The principle of the systems approach involves the definition of the goals of the system; allocation of automated functional subsystems and tasks in the general control system; identification and analysis of connections between subsystems; establishing the order of functioning of the system, its continuous development. The principle of methodological unity requires a universal connection of management information both in terms of functional structure and levels of management. The principle of modularity of construction involves the logical connection of system elements in certain combinations, which ensures flexibility and adaptation of systems to various conditions, resistance to changes in their structure. The principle of compatibility of system elements means coordinating their interaction by levels and functional purpose, ensuring information communication of various elements with each other, the unity of the structure of hardware and software.
Organizational support of ISBU Many specialists are involved in the creation of ISBU: system engineers, economists, programmers, computer and communications engineers. According to general theory systems engineering ISBU should satisfy the following general system properties: Intellectuality - the active role of a person in the course of the design and operation of systems. Modularity - the implementation of the ISBU components in the form of a set of functionally independent modules Evolutionality - the possibility of developing and using the latest information technology tools: computers, communications, software, etc.
ISBU software Mathematical software is a set of mathematical methods, models and algorithms for solving accounting problems. Mathematical methods include methods of multicriteria optimization, mathematical programming, queuing theory. A mathematical model of a real process is a set of exact (unambiguously interpreted) relationships (dependencies, connections, relationships) between the characteristics of this process. Mathematical modeling consists of two interrelated stages: maintaining the characteristics of the process under study and recording strict relationships between these characteristics. The system of models in ISBU is focused on solving functional problems of accounting by formalizing accounting and computing work, developing algorithms on the basis of which automated accounting is implemented. Mathematical modeling allows you to describe the accounting object and carry out a complete formalization of accounting procedures and calculations at the information-logical level.
Linguistic support ISBU Linguistic support is a set of language tools designed to formalize a natural language, build and combine information units when a person communicates with computer technology. The structure of the subsystem: Languages for managing and manipulating the data of the information base. Language tools for information retrieval systems. Dialogue languages for special purposes. Systems of terms and definitions used in the development and operation of ISBU.
Legal support of ISBU Legal support is a set of legal norms governing legal relations arising during the creation and functioning of ISBU and the legal status of the results of its functioning. Legal regulation provides direction of information flows, unification of information carriers, directive form of management, maintains its predetermined rhythm, provides measures for its violation. The legal aspects of the functioning of the ISBU are regulated by: Laws of the Republic of Belarus "On Amendments and Additions to the Law of the Republic of Belarus" On Accounting and Reporting "(2001)," On Informatization "(1995)," On Electronic Document ". GOSTs: GOST Assessment of the quality of software. General provisions; RISO / IEC Information technology. Evaluation of software products. Quality characteristics and guidance for their application; RD RB Information technologies. Automated systems. Terms and Definitions. Registers of documents of the Republic of Belarus. By resolutions of the Ministry of Finance.
Legal support of ISBU The main issues enshrined in the regulations of an enterprise that implements ISBU. Order on the creation of the ISBU List of participants in this process The process of creating an accounting system at different stages Contractual and financial issues of the acquisition of IT and its implementation The system of economic incentives for the development and implementation of the accounting system Legal provisions for the implementation of the accounting process as a whole and its individual parts Accounting relations with other functional units , the management apparatus of the enterprise Regulation of the conditions and organization of work of accounting workers and personnel serving AT in the conditions of automation of accounting The procedure for creating, processing, using and storing accounting information and its carriers Legal provisions for the use of IT and communication facilities Assessment of the effectiveness of the automated accounting system.
Information Support ISBU Information support is a set of a unified system of classification and coding of information, a unified system of documentation, a methodology for constructing databases. Subsystem tasks. Providing complete, reliable and timely information for making management decisions Full display of the management object in the indicator system Ensuring mutual coordination of tasks solved in various functional subsystems Minimizing costs for organizing information processes Organization of efficient storage and retrieval of data Ensuring the timeliness of receiving, processing and issuing information to specific users Development of teaching materials that ensure the functioning of the listed components
ISBU information support. IO structure. Out-of-machine In-machine 1. System of indicators 1. Information fund (databases): input, primary, operational; regulatory reference; result and other files (arrays) 2. Documentation and workflow system 2. Automated databases: local, network, multi-user databases; database management systems (DBMS). 3. System of classification and coding of information
Out-of-machine IO. Information classification and coding system. Coding is caused by the need to transfer information through communication channels, store it on external media and process it using BT. Before coding information, you should classify it. There is a unified system of classification and coding of technical and economic information (GOST). The classification system is a set of rules and the result of the distribution of objects of a given set on a subset in accordance with the characteristics. Two methods of classification are used: 1. Hierarchical - a classification method in which a given set is sequentially divided into subordinate subsets. Example: Institute - Faculty - Courses - Groups. 2.Faceted - a classification method in which a given set is divided into independent groupings according to various classification criteria. Example: dividing students into groups by age, gender, etc.
Out-of-machine IO. Information classification and coding system. Coding is the formation and assignment of a code designation to a classification object, a classification feature and (or) a classification grouping. A code designation is a designation of an object, a classification feature and (or) classification grouping by a sign or a group of characters in accordance with the accepted coding method. The set of rules for designating objects of classification is called a coding system. The coding system should: - reflect the full characteristics of the object - ensure the minimum record length - have a reserve for expanding the range - be logical in structure, easily perceived - provide the ability to automatically control errors during processing.
Out-of-machine IO. Information classification and coding system. Encoding methods. There are four coding methods: ordinal, serial-ordinal, sequential, parallel. 1. Ordinal method is a coding method in which natural numbers serve as code symbols. This method is recommended for small, simple and constant sets. Example: categories of workers, types of education, nationality, units of measurement. 2. The serial-ordinal method is a coding method in which the numbers of the natural series serve as code designations with the assignment of individual ranges (series) of these numbers to objects of classification with the same characteristics. It is used for sets that are classified according to two criteria: the senior attribute is assigned its own group of numbers, within which all elements of the lower attribute are coded in order. Example: coding of shops, types of payments and deductions.
Out-of-machine IO. Information classification and coding system. Encoding methods. 3. The sequential method is a coding method in which the dependent characteristics of the classification are sequentially indicated in the code designation. Each feature is provided with its own numbering within the entire feature. Example: class - basic and auxiliary materials; subclass - ferrous, non-ferrous metals; group for ferrous metals - cast iron, steel, etc .; subgroup for steel - round, sheet, etc .; and finally, every metal has a grade and size. 4. The parallel method is a coding method in which independent classification signs are indicated in the code designation of the object of the classification or classification group. Example: classification of employees of an enterprise according to such characteristics as gender, age, education, marital status, etc. Advantages of sequential and parallel methods: - clear identification of each classification feature - harmony of construction - ease of processing on a computer. Disadvantages of sequential and parallel methods: - complexity and cumbersomeness.
Out-of-machine IO. Information classification and coding system. Classifiers and their types. one system classification and coding also defines such a concept as a classifier. A classifier is a systematized collection of names of objects and signs of classification and (or) classification groupings and their code designations. Exists the following types classifiers: National, developed centrally and are uniform for the whole country. For example, OKPDTR is a classifier of labor and natural resources, INN - an identification number taxpayer. Regional - these are republican, city, regional classifiers, which are valid for all information systems of one region. Industry-specific - are uniform for one industry and take into account the peculiarities of the organization of accounting (codes of charts of accounts, types of payments and deductions from wages, etc.). Local - are used within the enterprise (plant, ministries, departments, etc.). These are classifiers of structural divisions, finished products, materials and components, suppliers and customers, etc.)
Out-of-machine IO. Documentation and workflow system A documentation system is a set of forms of documents used in the management process. The organization of accounting at the enterprise provides for the use of several unified documentation systems (SDS): primary accounting, financial (primary and reporting), settlement and monetary and organizational and administrative. Example: Documents for the accounting of material values: a receipt order (form M-4), an act of acceptance of materials (form M-7), a material accounting card (form M-17), etc. According to the Resolution of the Council of Ministers of the Republic of Belarus "On government regulation accounting and reporting RB "(2001) approved albums of unified forms of primary accounting documentation, accounting registers and their electronic versions for the relevant activities and sectors of the economy. Each document, including a machine document, must contain mandatory details: the name and number of the document, the date, basis and content of the business transaction, the quantitative and qualitative characteristics of the transaction, the names of positions, the names and signatures of the persons responsible for the transaction.
Out-of-machine IO. System of documentation and workflow In the automated processing of accounting information, data from the primary document is the main source of the formation of the in-machine information base. For the effective organization of the automated accounting system, it is necessary to develop document flow. Document flow is the movement of documents from the moment of their creation, subsequent processing and use until they are deposited in the archive. Document flow automation provides for the automation of the development, approval, distribution, search and archival storage of documents. In modern technologies of document flow automation, the following are used: - document image processing systems - optical document recognition systems - document management systems - business procedures automation systems - software for work groups.
Intra-machine IO. Intra-machine IO includes: - Information base on machine carriers. - Means of organizing and maintaining it. 1. The information base includes: a database that stores reference, planning, operational and accounting information; separate unrelated arrays of input, output and intermediate data stored on machine media. 1. Means for organizing and maintaining an information base include software tools for entering, creating and maintaining a database and other data arrays. These tools include DBMS - database management systems. DBMS is a universal software tool designed to organize and maintain logically interconnected data on a machine medium. The DBMS allows you to integrate non-duplicated data in a single database and use it for a multipurpose purpose, maintain the integrity, consistency of all data in the database, perform a single data entry, protect data from failures and unauthorized access. The most common DBMS include: MS Access, FoxPro, Clipper, Paradox.
ISBU technical support Technical support is a set of technical means that ensure the effective functioning of the system. The technical support of ISBU includes: computers of various classes Input-output devices of information Information storage devices Network equipment and means of communication Office equipment. Cash registers and special computer systems (POS-terminals).
Technical support ISBU Requirements for technical support. The features of accounting automation impose certain restrictions and impose the following requirements on technical means: 1. A large number of accounting objects presupposes a large amount of constant and variable information. This requires a lot of external memory. 2. A large number and a high level of complexity of the logical operations performed implies high requirements for the speed of the PC. 3. For registration of diverse and dispersed primary information, various technical means and organization of an enterprise-wide computer network are required.
ISBU software Software is a set of software tools that provide a solution to a set of tasks using BT tools. The software is divided into: 1. System and service software 2. Tool software. 3. Application software System and service software is a set of programs for servicing devices that make up a computer. It includes: operating system, drivers, utilities. Tooling software or programming systems are tools for developing new applications, creating new software. It includes: the input language of the programming system, a translator from the input language to the machine language, a library of standard programs and subroutines, a link editor, debugging tools, service (service) programs.
ISBU software Application software. Application software is a set of programs that provide an effective solution to user tasks. The basic concept is an application package. An applied program package (PPP) is a set of programs for solving a range of problems on a specific topic or subject. There are the following types of PPP: 1. General purpose 2. Method-oriented 3. Problem-oriented
ISBU software Application software. 1. PPP general purpose focused on the automation of a wide class of user tasks. This class includes: Word processors - programs for the preparation of texts. WordPad, Word, Lexicon. Tabular processors are programs for processing tabular data. Excel Publishing Systems - software for preparing documents of typographic quality. PageMaker, Quark Xpress. Database management systems (DBMS) - programs for processing information arrays. Access, FoxPro. Graphics processors. Corel Draw, AdobePhotoshop, 3DstudioMax, Flash, etc. Dynamic presentation systems. PowerPoint. Design Automation Systems (CAD) - programs for drawing and designing various objects and mechanisms. Autocad. Shells of expert systems, decision support systems, etc.
ISBU software Application software. 2. The method-oriented PPP is based on the implementation of various economic and mathematical methods for solving problems: Mathematical programming (linear, dynamic, statistical); Network planning and management; Queuing theory; Mathematical statistics. 3. Problem-oriented PPPs are aimed at solving a specific problem in a specific subject area. This is the broadest class of RFP. Among them the following should be highlighted: Bank packages; Accounting packages; Financial management; Legal information systems; Training programs, etc.
Characteristics of accounting automation programs. In enterprises making a small amount business transactions, PPP is applied, allowing you to keep a book of business transactions and draw up a balance on its basis and financial statements... Such programs usually include tools that facilitate the maintenance of other areas of accounting: payroll accounting, materials, fixed assets, etc. Examples of such programs are the development of 1C: - 1C: Accounting, 1: Enterprise, 1C: Trade and warehouses, etc., as well as the Small Business Accounting program of Infosoft, Info-Accountant, etc. a large volume of business operations is carried out in warehouse accounting, control over the implementation of contracts is carried out, management accounting, financial analysis and other work are carried out. For their automation, complex accounting systems, such as BEST-PRO, Galaktika, provide much more convenience.
Features of accounting automation programs. The programs allow you to automate all areas of accounting, can be used at any enterprise, which characterizes their versatility. Designed for work in various operating environments (DOS, Windows 98, NT, XP; OS / 2). Users are offered a standard setting of programs, including setting up a chart of accounts, reference books analytical accounting, primary documents and standard reporting forms. Accounting in the programs is based on the registration of accounting entries that reflect the ongoing business operations. The programs provide for the maintenance of synthetic and analytical accounting (in quantitative and total terms). For the organization of analytical accounting, the use of any number of reference books of analytical accounting objects is provided. To work with primary documents, a large set of standard primary documents is provided. There is a set of ready-to-use standard accounting forms. The programs have service capabilities for adapting to changing legislation, production structure and other changes.
1c accounting. 1C: Accounting program is a universal system based on base model accounting. The program supports any accounting systems and methodologies, is used in enterprises of various forms of ownership, is presented in single-user and network versions, supports several accounting charts. Program features: Maintaining quantitative and multicurrency accounting Configuring, or making changes and creating additional sets of reference books, documents, standard operations, etc. Full customizability of the forms of primary and reporting documents. All elements of a typical customization are templates that can be tailored to meet the requirements of a particular enterprise.
1C: Enterprise. 1C: Enterprise program is an instrumental system consisting of three components ("Accounting", "Operational accounting", "Calculation"), each of which, individually or in combination, defines groups of homogeneous flexible universal modules from which the accounting complex is built. The component "Accounting" is designed to maintain accounting based on accounting transactions, maintains a chart of accounts, enter transactions, and obtain accounting totals. The component "Operational accounting" is designed to record the availability and movement of funds in various sections in real time. The Calculation component is intended for payroll calculation. System capabilities. There are several ways to enter initial information - manually, using standard operations or documents. Work with different amounts of information, different number of jobs for accounting workers is supported. There are powerful tools for creating reports of various types and complexity. There are no restrictions on the number of possible reports. Report templates are open for modification, they can be included in the configuration or stored in separate files.
1C: Enterprise. At the stage of configuring the system, the following is done: Setting up the operating modes of the system in accordance with the specifics of the enterprise. Determination of forms for entering documents and operations. Formation of the composition of the chart of accounts and determination of their properties. Determination of the structure and properties of directories and documents. Description of forms and algorithms for building reports and other types of settings. At the stage of working with the infobase, the following is done: Entering documents. Filling out reference books. Formation of reports Performing routine calculations and other works. Each configuration is focused on the automation of a specific area of activity and meets the adopted legislation. The delivery set includes typical configurations that represent universal application solutions.
System "Galaxy". The Galaktika system is a multi-user network complex that covers all sections of accounting, management of warehouse operations, purchases, sales, financial analysis, planning and resource management, marketing, advertising and personnel management. The complex features: Operational financial management Control over the progress of contractual relations Control of mutual obligations Management of warehouse stocks Formation and control of execution financial analysis Planning, accounting and execution of the internal budget. Structurally, the complex consists of four circuits: "Administrative management", "Operational management", "Production management", "Accounting", each of which provides a solution to problems and can function both as a complex and autonomously. For example, the "Accounting" contour unites all sections of financial accounting: cash and banking operations, multicurrency accounting, fixed assets accounting and intangible assets, financial investment accounting, MC accounting, payroll accounting, formation of consolidated financial statements.
System "Galaxy". Principles of building the complex Coverage of the entire range of typical production and economic functions Modularity and full integration at the level of a single database. Consistency of the user interface. Flexible adjustment to the specifics and scope of a particular enterprise. Presentation to users of tools for self-development of the capabilities of the complex. Support for distributed databases to ensure information interaction between multi-office corporations and geographically remote branches. Scalability.
BEST-PRO system The BEST-PRO system is a complex system designed to automate the management of enterprises in the field of production, trade and services. The complex includes subsystems for maintaining contracts, accounting Money and settlements with counterparties, procurement and inventory management, operational and production planning, production management, sales, fixed asset accounting, wages, management analysis, accounting and tax accounting... The information core of the system is the General Ledger subsystem, in which all accounting entries are accumulated and the necessary internal and external accounting statements are formed. The system is easily adaptable to any changes in legislation.
Western ISBU Among financial and economic software on Russian market a special place is occupied by Western systems. They demonstrate an integrated approach to financial and business management. The most widely recommended software systems for large businesses ("Scala", "SunSystem", "Platinum", "SAP", "Avalon", "Triton"). For example, the "Scala" software package is used to automate accounting in transnational corporations; Sun System - For consolidated accounting of overseas branches, Platinum can post thousands of transactions per minute and can simultaneously support up to 200 users.
Western ISBU Western software products belong to the class of complex accounting systems in which accounting is carried out in real time. They are built on a modular basis. The main modules of such a system are - General Ledger and Advanced Report Generator (Premier Leoger and Frx); Bank Book; Customers; Suppliers; Registration of orders (Order Entry); Accounts Receivable; Warehouse (Inventory); Settlements with Suppliers (Purchase Order). The system is configured by setting the connection of each module with the others, starting with the "General Ledger". This principle of construction makes the system flexible, allows you to expand its capabilities without significant processing by adding other modules, for example, for accounting for fixed assets, for accounting for settlements for wages, for accounting for production costs and others.
ISBU development trends. 1. Development of international level programs. 2. Orientation towards integration in relation to the automation of accounting, reporting analysis and planning of enterprise activities. 3. Development of programs for home accounting and private entrepreneurs with more advanced management accounting. 4. Expansion and improvement of tools in all ISBU. 5. Expansion of the functions of automated accounting systems of all classes. 6. Improvement of the user interface. 7. Creation and implementation of artificial intelligence systems in conventional programs. 8. Improvement of access control and multilevel password protection. 9. Expanding focus on network technologies.
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Topic: "Automation of accounting in organizations. Direction and characteristics of programs for the automation of accounting." Completed by: student group B-32 Shevchenko A.A.
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Introduction Accounting models Computer version of accounting registers Stages of accounting automation in Russia Main directions of accounting computerization Rating of accounting software developers. Description of the leader The most common accounting automation systems (ACBU) Conclusion References CONTENTS
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INTRODUCTION Modern economics unthinkable without effective management. The success of management is largely determined by the efficiency of making integrated decisions that take into account the most diverse factors and trends in the dynamics of their development. An important category of integrated solutions is the enterprise information processing system. One of the main goals of data processing systems is to improve the efficiency of a company, institution or organization. The data processing system should: provide for the receipt of general or detailed data on the results of work. An approach to processing information as production process widely accepted by specialists in the automation of organizational management systems. One of the main indicators of the efficiency of an enterprise is its productivity: quality, quantity and speed of information processing. An analysis of institutional activity shows that the ratio of the routine (amenable to formalization) and the creative component of employees' work is clearly not in favor of the latter. At the same time, the transfer (exchange) of information in institutional technology is mostly cyclical and stable, which is of fundamental importance when extending all the attributes of the productive process to institutional activity.
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British-American accounting model. The UK, USA and Holland have made key contributions to the development of this model. Here, the active development of the shareholding form of capital ownership has led to the fact that accounting statements are considered as the main source of information for investors and creditors. Almost all companies are present on the market valuable papers and they are directly interested in providing objective information about their financial situation. In most countries, this model assumes the use of the historical cost principle. It is assumed that the impact of inflation is small and business transactions (sales, expenses, acquisition of financial assets) are reflected at prices at the time of transactions. Continental accounting model. The founders of this model are the countries of continental Europe and Japan. Here, the specificity of accounting is due to two factors: the orientation of the business towards large bank capital and compliance with the requirements of the fiscal authorities. Attraction of investments is carried out with the direct participation of banks, and therefore the financial statements of companies are intended primarily for them, and not for participants in the securities market. In the continental model, reporting is significantly influenced by government bodies... This can be explained by the priority of the government's task of collecting taxes. Basically, countries with this model are also guided by the principle that the initial estimate remains unchanged. Russia belongs to the continental accounting model; Germany and France had a certain influence on our accounting.
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South American accounting model. Inflationary processes had a key impact on the formation of accounting in South American countries. Therefore, a distinctive characteristic of this model is the method of adjusting the reporting indicators taking into account changes in the general price level. Adjustment for inflation is necessary to ensure the reliability of current financial information (especially for long-term assets). Adjustment of the reporting is focused on the needs of the state for the implementation of the revenue side of the budget. The South American model is used in countries: Argentina, Bolivia, Brazil, Guyana, Paraguay, Peru, Uruguay, Chile, Ecuador.
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Computer version of accounting registers. Computer accounting must comply with a unified methodological basis of accounting, provide: - Accounting based on the principles double entry... - Interrelation of analytical and synthetic accounting data. - Complete reflection by an automated method of business transactions based on primary accounting documents. - Reduction of labor costs for keeping records. - Control of the accuracy of the entered data, the integrity of accounting information. - Formation of arbitrary codes, accounting reports in an automated way. In the computer version of accounting, several interconnected registers can be created: - Accounting entries. - Business transactions. - Primary accounting documents.
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To maintain a strict chronological order, the registration of the date and time of reflection in the accounting of the accounting entry is used, since this more accurately reflects the order in which they follow. The register of business transactions is used to automate the entry of primary accounting data, when a set of accounting entries for a certain correspondence of accounts is associated with a business transaction. When registering an operation, accounting entries are automatically generated, the amount of transactions is calculated automatically. Processing of information from accounting registers is performed when solving accounting problems, generating reports. The processing results are presented on a machine medium in the form of a data sample, as well as in the form of machine and videograms.
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Stages of accounting automation in Russia. The first stage in the development of accounting automation programs coincided with the restructuring, when in Russia there was a real need for software products of this type for the needs of small businesses and cooperatives, servicing temporary labor collectives and other new accounting entities. This period was characterized by the massive import of personal computers into our country, which largely determined the choice of the latter as the main hardware platform for accounting developments. Most of the programs were created in the form of AWPs (automated workstations) and were intended for operation on stand-alone computers. At this time, the first accounting programs were popular: "Finance without problems" ("HackersDesign"), "Turbo-accountant" ("DIC"), "Parus".
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The second stage was associated with the development of commercial structures and the beginning of privatization. Tens of thousands of created LLPs, CJSCs and cooperatives needed accounting. In the wake of general commercialization, there was a rapid growth in replicated developments, which largely supplanted customized ones. Individual enthusiasts and temporary labor collectives were replaced by professional groups of specialists, united in own companies who wanted to make a profit from the circulation of accounting software sold. It was then that today's leading firms were formed: 1C, Diasoft, Omega, R-Style Software Lab. The third stage ( modern stage) the development of accounting systems is characterized by the creation of integrated software tools that combine several subject areas of automation. A computer system can perform some operations automatically, and their authorization is not necessarily documented, as is done in manual accounting systems, since the very fact that such a system is put into operation by the administration implies the presence of appropriate sanctions in an implicit form.
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The main directions of computerization of accounting Today there is a large number of various software tools for automating accounting: from means of automating a local accounting task to full-featured computer accounting systems as part of an enterprise's information resources. There is a relationship between the size of the enterprise and the type of information technology used in computer accounting systems. This dependence is due to both the need for information technology for the implementation of the functions of computer accounting systems, and the possible level of costs for its creation and maintenance. Software products for computerized accounting systems differ in "degrees" of freedom.
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Rating of accounting software developers. Leader description Place Company name Rating 1 1C: Enterprise 91% 2 Intellect-Service 78% 3 Sail 77% 4 Galaxy 75% 5 Diasoft 72% 6 R-STYLE SOFTWARE LAB 70% 7 COGNITIVE TECHNOLOGIES LTD 66% 8 Infin 63% 9 Infosoft 60% 10 Omega 58%
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1C: Enterprise allows you to keep accounting in accordance with the basic provisions of accounting and financial reporting in Russian Federation... Computer accounting based on 1C: The enterprise is built according to accounting policy, all changes in accounting policies are introduced from the beginning of the financial year. The specifics of the enterprise, the goals and objectives of accounting are reflected by setting up a typical configuration of Accounting + Trade + Warehouse + Salary + Personnel and creating a database of regulatory and reference information. According to the classification of computer accounting systems, the 1C: Enterprise program belongs to the category of accounting designers, as well as complex accounting systems. In terms of the composition of the functions of the management system, it can be attributed to the class of enterprise information systems.
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The most common accounting automation systems (SABU) The most common modern version of "1C: Accounting Prof. 6.0" for Windows is, in our opinion, the best one on the Russian market. The basic package includes one or two floppy disks, a user manual and a registration form. To install and use the program, it is enough to have 3 - 5 Mbytes of free disk space.
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Firm "1C" is promoting its new development called "1C: Trade" on the market. This software is a universal system for automating accounting in trade, warehousing and related industries of the enterprise. The application is developed on a new technological platform, code-named V7, which includes tools for working with a database, a built-in programming language, an editor for dialog forms and a text editor, a single mechanism for processing requests. The 1C: Trade system can be adapted to any accounting features at a particular enterprise using the "1C: Configurator" module, which allows you to customize all the main elements of the software environment, generate and edit documents with any structure, change their screen and print forms, generate journals for working with documents with the possibility of their arbitrary distribution among the journals System "1C: Trade "runs under Windows 95 and Windows NT. The network version can be installed on the most common local networks. In the latter case, workstations must have a 486DX or higher processor and at least 8 MB of RAM, and the server must have at least 16 MB of RAM and a Pentium / 75 or higher processor. SABU of the company "Omega" The main development of the company "Omega" is the software complex ABACUS Professional, designed for accounting, financial planning and management in enterprises with the number of employees of accounting and planning and financial services up to 50 - 60 people
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Conclusion The development of information technologies in accounting in recent years has been increasing at an ever-increasing pace. Any accountant working on a computer cannot imagine his professional activity without it. At present, computer networks (local, regional, global) are being introduced everywhere, thanks to which remote access to general network resources (databases, computers, printers, fax modems, etc.) is provided. There are planned and unscheduled tax audits, which may require all accounting documents, including primary. All this determines the widespread use of SABU in modern Russia.
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1. AUTOMATION EXPERT No. 01.97 "Third generation Russian systems accounting automation "I. Aglitsky. 2. AUTOMATION EXPERT No. 12.97" Complex automation of enterprise management: from custom developments to a replicated system "I. Aglitsky. 3. AUTOMATION EXPERT No. 29.97" Information technology and business "I. Aglitsky 4. AUTOMATION EXPERT No. 12.96 "Object-oriented approach to the automation of technological processes" Lauri KARHU 5. "Information systems in the economy": Textbook VV Dick Moscow Finance and statistics. 1996 6. "Documentation on software : 1C: Enterprise "7." Modern methods and design tools for information systems "AM Vengroov Moscow: Finance and Statistics 1998. Bibliography
The concept of BAIS Currently, the basis of the management process is the accounting of the financial condition and the analysis of the dynamics of the development of the enterprise, based on accounting information. In order to obtain the information necessary for the management of production and economic activities, the enterprise, on the basis of modern information technologies, creates a system for automated processing of accounting information, or BUIS (Accounting Information System). the efficiency of the obtained financial statements of the enterprise for decision-making. In this regard, BAIS is considered as a tool for managing the activities of an enterprise in market conditions. Such a system serves as a link between business activities and decision-makers (see next slide). Thus, BUIS is an automated system for processing accounting information, which collects and records data on economic activities at an enterprise in primary documents, processes them, accumulates them, generates financial and economic indicators of reports, transfers information to users for analysis and decision-making.
Object of management (economic activity of the enterprise) Collecting, registration in primary documents of information on the state of the managed object in accounting areas Processing, accumulation of accounting information, formation of consolidated registers. Formation of financial and economic indicators, transfer of accounting information to the user. Analysis of financial and economic information, development of enterprise management in accordance with the set goal. Enterprise management scheme using BAIS. The purpose of the enterprise functioning BUIS Control system
The goals of creating BAIS. The main purpose of the functioning of BAIS at the enterprise is to provide the management of the enterprise with financial information for making informed decisions. Some businesses also use non-financial information. In this case, the enterprise creates an automated enterprise management system, which consists of interconnected subsystems. These subsystems provide the information required to manage the enterprise. However, the accounting subsystem is the most important, since it plays a leading role in managing the flow of information, sending it to all divisions of the enterprise, as well as to stakeholders outside it. Thus, BAIS provides accounting information that reflects the full picture of the economic activity of the enterprise.
Objectives of BAIS creation Most recently, the main users of accounting information were government bodies. Now accounting information serves as the basis for making management decisions both inside the enterprise and outside it. First of all, it provides quantitative data for such functions of managing the production and commercial activities of an enterprise: planning, control, analysis, decision making. Planning stage: the accountant must provide a statement of the estimated profit and the need for cash resources. Control stage: the accountant is required to provide information on comparing actual income and expenses with planned ones. Analysis stage: on the basis of accounting information, it is found out whether the set goal was achieved or not, if not, then for what reasons it happened. Decision-making stage: based on the results of the analysis, decisions are made to improve the enterprise management system.
BUIS tasks. 1. Providing an automated solution to the entire complex of accounting tasks, planning, analysis of financial and economic activities, internal audit. 2. Obtaining reliable operational information about the current state of affairs at the enterprise for making the necessary management decisions on its basis. 3. Integration of operational, accounting, statistical accounting based on a single primary information. 4. Obtaining reliable information for feedback used in making management decisions. 5. Automation of processing at all stages of the technical process, starting from the stage of primary accounting.
Internal users of BUIS. The main users of accounting information are the management and service managers of the enterprise. Based on this information, the net profit of the enterprise for the last reporting period is estimated, the compliance of the profit rate with the expected value, the availability of cash resources, the most profitable areas of activity, and the cost of production is determined. Accounting information helps managers not only understand and analyze the results, but also predict the results of the enterprise when making various decisions. Thus, the modern BAIS, being a decision support system for a manager, must provide the functions of planning, accounting, control, analysis in the enterprise management system.
External users of BAIS There are external users of accounting information. These are shareholders, investors, lenders, buyers, clients, auditors and tax inspectors. It is important for shareholders and investors to know how efficiently and profitably the owners' equity capital is used, whether it needs new investments or their volume should be reduced. Can the company remain profitable in the future and under what conditions. Lenders are interested in questions about the need for a loan, the company's ability to pay interest on a loan on time and pay off debts on time. Buyers of products are interested in the compliance of the company's advertising with the actual state of affairs, the validity of the price of goods, the possibility of providing warranty service. Public services are interested in the completeness and correctness of determining profit and calculating taxes, compliance with antimonopoly and foreign exchange legislation.
Characteristics used to evaluate accounting information. When making decisions, it should be borne in mind that accounting information is approximate and not completely accurate. In this regard, the problem of interpretation and correct use of information falls on both the decision-maker and the accountant. The accountant provides useful information, and the user must interpret and apply it when making decisions. For accounting information to be useful, it must be true and relevant. Reliability means that the information should fully reflect the business processes at the enterprise, be easily verifiable and not reflect the interests of any particular person. The importance of accounting information lies in the fact that it should be useful in drawing up plans based on feedback and come to the user at the right time. Feedback involves knowing how true previous expectations were.
Requirements for accounting information For accounting information to be sufficiently unambiguous to be perceived by internal and external users, it must meet certain requirements. First, the accounting information must satisfy the requirements of comparison and consistency. That is, it is impossible to use different forms and methods of accounting during the accounting period. In this case, the ability to compare the data is lost. Second, the accounting information must be material. Time should not be wasted considering minor factors. That is, if accounting efforts are comparable to the cost of the funds being accounted for, then accounting must be simplified. Third, accounting information must be conservative. Since the reflection of the facts of economic activity in the accounting is not always unambiguous, it is necessary to choose an estimate that is less optimistic. This means that you should count on no profit and take into account possible losses. Fourthly, accounting information must be complete, contain the maximum that the user needs.
Design principles of BAIS General principles. When designing BAIS, it is necessary to take into account that they have both common features inherent in all systems of automated processing of economic information, and specific ones. The general principles of the construction and functioning of BAIS include: The principle of the first person determines the right to make a final decision and the procedure for responsibility at various levels of management. The principle of the systems approach assumes, in the process of designing the BISC, an analysis of the control object as a whole and its control system, as well as the development of general goals and criteria for the functioning of the object in the conditions of its automation. This principle provides for a single input of information into the system and its repeated use; the unity of the information base; complex software. The principle of reliability characterizes the reliability of the BAIS operation, which is ensured using various methods. For example, duplication of structural elements of the system or their redundancy. The principle of continuous development of the system requires the system to be able to expand without major organizational changes. The principle of economy is that the benefits of the new BAIS should not exceed the costs of it. The principle of compatibility assumes that the designed BAIS will take into account the organizational structure of the enterprise, as well as the interests, qualifications of people who carry out accounting. They must be prepared to work in this system.
Design principles of BAIS Specific principles. The specific principles of construction and functioning of BAIS include: The principle of integration of various types of accounting (operational, accounting and statistical) on the basis of a single primary information. At the same time, the merger of these types of accounting does not occur, since each of them performs its functions and solves its own problems. The feedback principle is one of the basic principles of any control system. However, only after solving the problems of accounting, it is possible to provide feedback. BUIS is the only source of reliable information for feedback. It is this information that enterprise managers use to make decisions. In addition, BAIS is characterized by the ability to automate the processing of accounting information in all areas of accounting, starting with the process of collecting and registering information (automation of primary accounting). At the same time, BAIS can use, in addition to traditional forms of accounting, also an automated form of accounting, which fully meets the basic requirements for the use of computers and the principles of accounting and reporting.
The structure of the BAIS. Functional part. BUIS is a collection of various types of support, as well as specialists and is designed to automate the processing of accounting information. The functional and supporting parts of the BAIS are distinguished. The functional part forms the substantive basis of the BAIS and includes a set of functional subsystems, complexes of tasks and processing procedures that implement the functions of the control system. In the functional aspect, BAIS should provide: performance of the necessary calculations; preparation, filling, verification and printing of primary and reporting documents; transfer of data from one reporting form to another; accumulation of totals, providing the ability to access data and reports of past periods.
The structure of the BAIS. Functional part. The complexes of tasks of BAIS include: 1. Accounting for labor and wages 2. Accounting for material assets 3. Accounting for fixed assets 4. Accounting for finished products 5. Accounting for financial and settlement operations 6. Accounting for production costs 7. Consolidated accounting and reporting. Each complex includes separate tasks, which are characterized by logically interconnected output documents obtained on the basis of uniform initial data. The complex contains information about the qualitatively homogeneous resources of the enterprise.
Organizational support of BAIS Organizational support is a set of works on the creation of the BAIS, its functioning and the formation of documents, i.e. a set of tools and methods that ensure the study of the current accounting system, the selection and formulation of accounting tasks for automation, the development of organizational regulations for their solution and the functioning of the accounting apparatus. The methods include the most important materials governing the process of creating and operating systems: guidelines for organizing and conducting a survey of an object, forming a set of tasks, choosing software and hardware, developing project documentation, using software packages, etc. The means necessary for the effective functioning of the BAIS include standard sets of tasks, unified sets of documents, classifiers, typical structures of control systems, hardware and software.
Organizational support of BAIS The functioning of BAIS should be predetermined by the quality of project documentation, a clear division of functions between technical workers and management personnel in the process of creating and operating the system, strict adherence to instructions and organizational and technical measures provided for in the project documentation. When organizing and constructing the BAIS, the following principles should be taken into account: The principle of the systems approach assumes the definition of the goals of the system; allocation of automated functional subsystems and tasks in the general control system; identification and analysis of connections between subsystems; establishing the order of functioning of the system, its continuous development. The principle of methodological unity requires a universal connection of management information both in terms of functional structure and levels of management. The principle of modularity of construction involves the logical connection of system elements in certain combinations, which ensures flexibility and adaptation of systems to various conditions, resistance to changes in their structure. The principle of compatibility of system elements means coordinating their interaction by levels and functional purpose, ensuring information communication of various elements with each other, the unity of the structure of hardware and software.
Organizational support of BUIS Many specialists are involved in the creation of BUIS: system engineers, economists, programmers, computer and communication engineers. According to the general theory of systems engineering, BUIS must satisfy the following general system properties: Intellectuality - the active role of a person in the course of designing and functioning of systems. Modularity - the implementation of the BAIS components in the form of a set of functionally independent modules Evolutionality - the possibility of developing and using the latest information technology tools: computer technology, communications, software, etc.
Software BUIS Software is a set of mathematical methods, models and algorithms for solving accounting problems. Mathematical methods include methods of multicriteria optimization, mathematical programming, queuing theory. A mathematical model of a real process is a set of exact (unambiguously interpreted) relationships (dependencies, connections, relationships) between the characteristics of this process. Mathematical modeling consists of two interrelated stages: maintaining the characteristics of the process under study and recording strict relationships between these characteristics. The system of models in BAIS is focused on solving functional problems of accounting by formalizing accounting and computing work, developing algorithms on the basis of which automated accounting is implemented. Mathematical modeling allows you to describe the accounting object and carry out a complete formalization of accounting procedures and calculations at the information-logical level.
Linguistic support of BUIS Linguistic support is a set of linguistic means intended for the formalization of a natural language, the construction and combination of information units when a person communicates with computer facilities. The structure of the subsystem: Languages for managing and manipulating the data of the information base. Language tools for information retrieval systems. Dialogue languages for special purposes. Systems of terms and definitions used in the development and operation of the BISC.
Legal support of BAIS Legal support is a set of legal norms governing legal relations arising during the creation and functioning of BAIS and the legal status of the results of its functioning. Legal regulation ensures the direction of information flows, the unification of information carriers, a directive form of management, maintains its predetermined rhythm, and provides for measures for its violation. The legal aspects of the functioning of BAIS are regulated by: Laws of the Republic of Belarus "On Amendments and Additions to the Law of the Republic of Belarus" On Accounting and Reporting "(2001)," On Informatization "(1995)," On Electronic Document ". GOSTs: GOST Assessment of the quality of software. General provisions; RISO / IEC Information technology. Evaluation of software products. Quality characteristics and guidance for their application; RD RB Information technologies. Automated systems. Terms and Definitions. Registers of documents of the Republic of Belarus. By resolutions of the Ministry of Finance.
Legal support of BAIS The main issues enshrined in the normative acts of the enterprise that implements the BAIS. Order on the creation of BAIS List of participants in this process The process of creating an accounting system at different stages Contractual and financial issues of the acquisition of BT and its implementation The system of economic incentives for the development and implementation of the accounting system Legal provisions for the implementation of the accounting process as a whole and its individual parts Relationship of accounting with other functional units , the management apparatus of the enterprise Regulation of the conditions and organization of work of accounting workers and personnel serving AT in the conditions of automation of accounting The procedure for creating, processing, using and storing accounting information and its carriers Legal provisions for the use of IT and communication facilities Assessment of the effectiveness of the automated accounting system.
Information support of BUIS Information support is a set of a unified system of classification and coding of information, a unified system of documentation, a methodology for constructing databases. Subsystem tasks. Providing complete, reliable and timely information for making management decisions Full display of the management object in the indicator system Ensuring mutual coordination of tasks solved in various functional subsystems Minimizing costs for organizing information processes Organization of efficient storage and retrieval of data Ensuring the timeliness of receiving, processing and issuing information to specific users Development of teaching materials that ensure the functioning of the listed components
Information support of BUIS. IO structure. Out-of-machine Intra-machine 1. System of indicators 1. Information fund (databases): input, primary, operational; regulatory reference; result and other files (arrays) 2. Documentation and workflow system 2. Automated databases: local, network, multi-user databases; database management systems (DBMS). 3. System of classification and coding of information
Out-of-machine IO. Information classification and coding system. Coding is caused by the need to transfer information through communication channels, store it on external media and process it using BT. Before coding information, you should classify it. There is a unified system of classification and coding of technical and economic information (GOST). The classification system is a set of rules and the result of the distribution of objects of a given set on a subset in accordance with the characteristics. Two classification methods are used: 1. Hierarchical - a classification method in which a given set is sequentially divided into subordinate subsets. Example: Institute - Faculty - Courses - Groups. 2. Faceted - a classification method in which a given set is divided into independent groupings according to various classification criteria. Example: dividing students into groups by age, gender, etc.
Out-of-machine IO. Information classification and coding system. Coding is the formation and assignment of a code designation to a classification object, a classification feature and (or) a classification grouping. A code designation is a designation of an object, a classification feature and (or) classification grouping by a sign or a group of characters in accordance with the accepted coding method. The set of rules for designating objects of classification is called a coding system. The coding system should: - reflect the full characteristics of the object - ensure the minimum record length - have a reserve for expanding the range - be logical in structure, easily perceived - provide the ability to automatically control errors during processing.
Out-of-machine IO. Information classification and coding system. Encoding methods. There are four coding methods: ordinal, serial-ordinal, sequential, parallel. 1. Ordinal method is a coding method in which natural numbers are used as codes. This method is recommended for small, simple and constant sets. Example: categories of workers, types of education, nationality, units of measurement. 2. The serial-ordinal method is a coding method in which the numbers of the natural series serve as code designations with the assignment of individual ranges (series) of these numbers to objects of classification with the same characteristics. It is used for sets that are classified according to two criteria: the senior attribute is assigned its own group of numbers, within which all elements of the lower attribute are coded in order. Example: coding of shops, types of payments and deductions.
Out-of-machine IO. Information classification and coding system. Encoding methods. 3. The sequential method is a coding method in which the dependent characteristics of the classification are sequentially indicated in the code designation. Each feature is provided with its own numbering within the entire feature. Example: class - basic and auxiliary materials; subclass - ferrous, non-ferrous metals; group for ferrous metals - cast iron, steel, etc .; subgroup for steel - round, sheet, etc .; and finally, every metal has a grade and size. 4. The parallel method is a coding method in which independent classification signs are indicated in the code designation of the object of the classification or classification grouping. Example: classification of employees of an enterprise according to such characteristics as gender, age, education, marital status, etc. Advantages of sequential and parallel methods: - clear identification of each classification feature - harmony of construction - ease of processing on a computer. Disadvantages of sequential and parallel methods: - complexity and cumbersomeness.
Out-of-machine IO. Information classification and coding system. Classifiers and their types. A unified classification and coding system also defines such a concept as a classifier. A classifier is a systematized collection of names of objects and signs of classification and (or) classification groupings and their code designations. There are the following types of classifiers: National, developed centrally and are uniform for the whole country. For example, OKPDTR is a classifier of labor and natural resources, TIN is a taxpayer identification number. Regional - these are republican, city, regional classifiers, which are valid for all information systems of one region. Industry-specific - are uniform for one industry and take into account the peculiarities of the organization of accounting (codes of charts of accounts, types of payments and deductions from wages, etc.). Local - are used within the enterprise (plant, ministries, departments, etc.). These are classifiers of structural divisions, finished products, materials and components, suppliers and customers, etc.)
Out-of-machine IO. Documentation and workflow system A documentation system is a set of forms of documents used in the management process. The organization of accounting at the enterprise provides for the use of several unified documentation systems (SDS): primary accounting, financial (primary and reporting), settlement and monetary and organizational and administrative. Example: Documents for the accounting of material assets: a receipt order (form M-4), an act of acceptance of materials (form M-7), a material accounting card (form M-17), etc. accounting and reporting RB "(2001) approved albums of unified forms of primary accounting documentation, accounting registers and their electronic versions for the relevant activities and sectors of the economy. Each document, including a machine document, must contain mandatory details: the name and number of the document, the date, basis and content of the business transaction, the quantitative and qualitative characteristics of the transaction, the names of positions, the names and signatures of the persons responsible for the transaction.
Out-of-machine IO. System of documentation and workflow In the automated processing of accounting information, data from the primary document is the main source of the formation of the in-machine information base. For the effective organization of the automated accounting system, it is necessary to develop document flow. Document flow is the movement of documents from the moment of their creation, subsequent processing and use until they are deposited in the archive. Document flow automation provides for the automation of the development, approval, distribution, search and archival storage of documents. In modern technologies of document flow automation, the following are used: - document image processing systems - optical document recognition systems - document management systems - business procedures automation systems - software for work groups.
Intra-machine IO. Intra-machine IO includes: - Information base on machine carriers. - Means of organizing and maintaining it. 1. The information base includes: a database that stores reference, planning, operational and accounting information; separate unrelated arrays of input, output and intermediate data stored on machine media. 1. Means for organizing and maintaining an information base include software for inputting, creating and maintaining a base and other data arrays. These tools include DBMS - database management systems. DBMS is a universal software tool designed to organize and maintain logically interconnected data on a machine medium. The DBMS allows you to integrate non-duplicated data in a single database and use it for a multipurpose purpose, maintain the integrity, consistency of all data in the database, perform a single data entry, protect data from failures and unauthorized access. The most common DBMS include: MS Access, FoxPro, Clipper, Paradox.
Technical support of BUIS Technical support is a complex of technical means that ensures the effective functioning of the system. The technical support of BUIS includes: computers of various classes Information input-output devices Information storage devices Network equipment and communication facilities Office equipment. Cash registers and special computer systems (POS-terminals).
Technical support BUIS Requirements for technical support. The features of accounting automation impose certain restrictions and impose the following requirements on technical means: 1. A large number of accounting objects presupposes a large amount of constant and variable information. This requires a lot of external memory. 2. A large number and a high level of complexity of the logical operations performed implies high requirements for the speed of the PC. 3. For registration of diverse and dispersed primary information, various technical means and organization of an enterprise-wide computer network are required.
BUIS software Software is a set of software tools that provide a solution to a set of tasks using VT tools. The software is divided into: 1. System and service software 2. Tool software. 3. Application software System and service software is a set of programs for servicing devices that make up a computer. It includes: operating system, drivers, utilities. Tooling software or programming systems are tools for developing new applications, creating new software. It includes: the input language of the programming system, a translator from the input language to the machine language, a library of standard programs and subroutines, a link editor, debugging tools, service (service) programs.
Software BUIS Application software. Application software is a set of programs that provide an effective solution to user tasks. The basic concept is an application package. An applied program package (PPP) is a set of programs for solving a range of problems on a specific topic or subject. There are the following types of PPP: 1. General purpose 2. Method-oriented 3. Problem-oriented
Software BUIS Application software. 1. PPP general purpose focused on the automation of a wide class of user tasks. This class includes: Word processors - programs for the preparation of texts. WordPad, Word, Lexicon. Tabular processors are programs for processing tabular data. Excel Publishing Systems - software for preparing documents of typographic quality. PageMaker, Quark Xpress. Database management systems (DBMS) - programs for processing information arrays. Access, FoxPro. Graphics processors. Corel Draw, AdobePhotoshop, 3DstudioMax, Flash, etc. Dynamic presentation systems. PowerPoint. Design Automation Systems (CAD) - programs for drawing and designing various objects and mechanisms. Autocad. Shells of expert systems, decision support systems, etc.
Software BUIS Application software. 2. The method-oriented PPP is based on the implementation of various economic and mathematical methods for solving problems: Mathematical programming (linear, dynamic, statistical); Network planning and management; Queuing theory; Mathematical statistics. 3. Problem-oriented PPPs are aimed at solving a specific problem in a specific subject area. This is the broadest class of RFP. Among them the following should be highlighted: Bank packages; Accounting packages; Financial management; Legal information systems; Training programs, etc.
Characteristics of accounting automation programs. At enterprises that perform a small number of business transactions, PPP is used, which allows you to keep a book of business transactions and draw up a balance sheet and financial statements on its basis. Such programs usually include tools that facilitate the maintenance of other areas of accounting: payroll accounting, materials, fixed assets, etc. Examples of such programs are the development of 1C: - 1C: Accounting, 1: Enterprise, 1C: Trade and warehouses, etc., as well as the Small Business Accounting program of Infosoft, Info-Accountant, etc. a large volume of business operations is carried out in warehouse accounting, control over the implementation of contracts is carried out, management accounting, financial analysis and other work are carried out. For their automation, complex accounting systems, such as BEST-PRO, Galaktika, provide much more convenience.
Features of accounting automation programs. The programs allow you to automate all areas of accounting, can be used at any enterprise, which characterizes their versatility. Designed for work in various operating environments (DOS, Windows 98, NT, XP; OS / 2). Users are offered a standard setting of programs, including setting up a chart of accounts, analytical accounting directories, primary documents and standard reporting forms. Accounting in the programs is based on the registration of accounting entries that reflect the ongoing business operations. The programs provide for the maintenance of synthetic and analytical accounting (in quantitative and total terms). For the organization of analytical accounting, the use of any number of reference books of analytical accounting objects is provided. To work with primary documents, a large set of standard primary documents is provided. There is a set of ready-to-use standard accounting forms. The programs have service capabilities for adapting to changing legislation, production structure and other changes.
1c accounting. The 1C: Accounting program is a universal system based on the basic accounting model. The program supports any accounting systems and methodologies, is used in enterprises of various forms of ownership, is presented in single-user and network versions, supports several accounting charts. Program features: Maintaining quantitative and multicurrency accounting Configuring, or making changes and creating additional sets of reference books, documents, standard operations, etc. Full customizability of the forms of primary and reporting documents. All elements of a typical customization are templates that can be tailored to meet the requirements of a particular enterprise.
1C: Enterprise. 1C: Enterprise program is an instrumental system consisting of three components ("Accounting", "Operational accounting", "Calculation"), each of which, individually or in combination, defines groups of homogeneous flexible universal modules from which the accounting complex is built. The component "Accounting" is designed to maintain accounting based on accounting transactions, maintains a chart of accounts, enter transactions, and obtain accounting totals. The component "Operational accounting" is designed to record the availability and movement of funds in various sections in real time. The Calculation component is intended for payroll calculation. System capabilities. There are several ways to enter initial information - manually, using standard operations or documents. Work with different amounts of information, different number of jobs for accounting workers is supported. There are powerful tools for creating reports of various types and complexity. There are no restrictions on the number of possible reports. Report templates are open for modification, they can be included in the configuration or stored in separate files.
1C: Enterprise. At the stage of configuring the system, the following is done: Setting up the operating modes of the system in accordance with the specifics of the enterprise. Determination of forms for entering documents and operations. Formation of the composition of the chart of accounts and determination of their properties. Determination of the structure and properties of directories and documents. Description of forms and algorithms for building reports and other types of settings. At the stage of working with the infobase, the following is done: Entering documents. Filling out reference books. Formation of reports Performing routine calculations and other works. Each configuration is focused on the automation of a specific area of activity and meets the adopted legislation. The delivery set includes typical configurations that represent universal application solutions.
System "Galaxy". The Galaktika system is a multi-user network complex that covers all sections of accounting, management of warehouse operations, purchases, sales, financial analysis, planning and resource management, marketing, advertising and personnel management. Features of the complex: Operational financial management Control over the progress of contractual relations Control of mutual obligations Management of warehouse stocks Formation and control of the execution of financial analysis Planning, accounting and implementation of the internal budget. Structurally, the complex consists of four circuits: "Administrative management", "Operational management", "Production management", "Accounting", each of which provides a solution to problems and can function both as a complex and autonomously. For example, the “Accounting” contour unites all sections of financial accounting: cash and banking operations, multicurrency accounting, fixed assets and intangible assets accounting, financial investment accounting, MC accounting, payroll accounting, and the formation of consolidated financial statements.
System "Galaxy". Principles of building the complex Coverage of the entire range of typical production and economic functions Modularity and full integration at the level of a single database. Consistency of the user interface. Flexible adjustment to the specifics and scope of a particular enterprise. Presentation to users of tools for self-development of the capabilities of the complex. Support for distributed databases to ensure information interaction between multi-office corporations and geographically remote branches. Scalability.
BEST programs. 1. Enterprise management system "BEST-5". A software package implemented on a Windows platform. Accounting and tax accounting. Conducting cash and banking transactions. Agreements and settlements. Warehouse, procurement and sales management. Property accounting. Payroll preparation. Controlling: management accounting, budgeting, analysis economic activity, assistance in making managerial decisions. 2. Cross-platform solution "BEST-4 +". Designed to automate operational, accounting and tax accounting at enterprises of various profiles. The software product solves the problems of accounting for cash and banking operations, logistics, property accounting, payroll, multivariate analysis of data on financial and economic activities, preparation of accounting and tax reporting... The cross-platform solution includes a 32-bit Windows version and a version for the Linux operating system.
BEST programs. 3. Management system "BEST-OFFICE". A software product for small businesses. Agreements, settlements, finance. Control of commodity flows. Fixed assets accounting, salary and personnel, accounting and tax accounting. Information and analytical unit for the director. Accounting for the simplified taxation system. The program is designed to manage small businesses in the trade and services sector with a local network uniting up to 5 workplaces. 4. Enterprise management system "IS-PRO". Professional software for the production of class MRP II. Production preparation and planning, production accounting, cost and cost calculation, logistics, personnel management, contract and project management, budgeting, accounting and tax accounting. The program is designed for the management of industrial and commercial enterprises, budgetary structures, service organizations with a local network that connects up to computers.
Western BUIS Western systems occupy a special place among the financial and economic software on the Russian market. They demonstrate an integrated approach to financial and business management. The most widely recommended software systems for large businesses ("Scala", "SunSystem", "Platinum", "SAP", "Avalon", "Triton"). For example, the "Scala" software package is used to automate accounting in transnational corporations; Sun System - For consolidated accounting of overseas branches, Platinum can post thousands of transactions per minute and can simultaneously support up to 200 users.
Western BAIS Western software products belong to the class of complex accounting systems in which accounting is carried out in real time. They are built on a modular basis. The main modules of such a system are - General Ledger and Advanced Report Generator (Premier Leoger and Frx); Bank Book; Customers; Suppliers; Registration of orders (Order Entry); Accounts Receivable; Warehouse (Inventory); Settlements with Suppliers (Purchase Order). The system is configured by setting the connection of each module with the others, starting with the "General Ledger". This principle of construction makes the system flexible, allows you to expand its capabilities without significant processing by adding other modules, for example, for accounting for fixed assets, for accounting for payroll, for accounting for production costs and others.
Development trends of BUIS. 1. Development of international level programs. 2. Orientation towards integration in relation to the automation of accounting, reporting analysis and planning of enterprise activities. 3. Development of programs for home accounting and private entrepreneurs with more advanced management accounting. 4. Expansion and improvement of tools in all BAIS. 5. Expansion of the functions of automated accounting systems of all classes. 6. Improving the user interface. 7. Creation and implementation of artificial intelligence systems in conventional programs. 8. Improvement of access control and multilevel password protection. 9. Expanding focus on network technologies.
When designing ISBUs, it is necessary to take into account that they have both common features inherent in all systems of automated processing of economic information, and specific ones. The general principles of the construction and functioning of ISBU include: The principle of the first person determines the right to make a final decision and the procedure for responsibility at various levels of management. The principle of the systems approach assumes, in the design process of the ISBU, the analysis of the control object as a whole and the control system for it, as well as the development of general goals and criteria for the functioning of the object in the conditions of its automation. This principle provides for a single input of information into the system and its repeated use; the unity of the information base; complex software. The principle of reliability characterizes the reliability of the ISBU operation, which is ensured using various methods. For example, duplication of structural elements of the system or their redundancy. The principle of continuous development of the system requires the system to be able to expand without major organizational changes. The principle of economy is that the benefits from the new ISFM should not exceed the costs of it. The principle of compatibility assumes that the designed ISBU will take into account the organizational structure of the enterprise, as well as the interests, qualifications of people who carry out accounting. They must be prepared to work in this system.
- INFORMATION TECHNOLOGY
- SOFTWARE
- ACCOUNTING
This article examines the role of information technology in accounting. The positive aspects of automated accounting are analyzed.
- Accounting policy as the main standard of an economic entity
- Regulatory and legal framework and accounting tasks of settlements with personnel on remuneration
- Conceptual theoretical foundations of abc-calculation in agriculture
- Organization of internal control of an economic entity
Currently, information technologies play an important role in the life of society, largely determining the level of its development. They are used in many areas of human activity, while facilitating the performance of various tasks and operations. Information technologies have become widespread in the field of economics, in particular, in the accounting system.
According to the Federal Law of the Russian Federation of July 27, 2006 No. 149-FZ "On Information, Information Technologies and Information Protection", information technologies should be understood as processes, methods of searching, collecting, storing, processing, providing, disseminating information and ways of implementing such processes and methods.
Information technologies are necessary to speed up and improve the process of using information in the implementation of many types of activities, so today it is almost impossible to imagine accounting without their use. The accounting system is actively developing and constantly improving, and this is facilitated by the following factors:
- development of computers and communication facilities;
- the ability to automate logical accounting operations using information technology;
- new control and error correction system;
- new opportunities for documenting the facts of economic life;
- the emergence of new accounting technologies.
The development and creation of an accounting information system is the main task of automating the management of any enterprise. The accounting system must meet a number of the following requirements:
- the correct methodological basis for the construction of planned and accounting indicators;
- coverage of all business processes and operations;
- reliability, completeness, accuracy of accounting data;
- efficiency of accounting operations;
- the effectiveness of the organization of accounting.
The use of information technology in accounting significantly increases its efficiency. An accountant can quickly get the results you want over any period of time without resorting to manual sampling. The process of grouping data also differs from manual methods in that the same information is used many times to compile tables, and this helps to facilitate and speed up the accounting process.
Currently, in accounting, the main means of working with information is a personal computer, accounting automated systems are actively used. Accounting automated systems are functional software that is designed to perform computer processing of sets of accounting tasks.
In a non-automated accounting system, data processing usually occurs on paper media in the form of all kinds of invoices, reports, accounting registers. Similar documents are used in the automated system, but they are presented in electronic form. In addition, there are a number of other differences between automated data processing in accounting and non-automated data processing.
First, it can be emphasized that the use of information technology presupposes the uniformity of operations. This means using the same commands required to carry out the same accounting operations, which almost eliminates the random errors that are usually inherent in manual processing. Secondly, there is a separation of functions, suggesting that the computer system can itself carry out internal control procedures, which in non-automated systems would be performed by various specialists. But at the same time, there are potential opportunities for errors and inaccuracies, because automated accounting systems are more open to unauthorized access. Another difference is that a computer system can perform some operations automatically, and they are not necessarily documented, as is done in manual accounting systems.
An important point in accounting automation is the right choice of software product. Information technologies are constantly evolving, and along with them there is a process of development of accounting programs, due to this there is a fairly large number of them on the market.
There is currently no generally accepted classification of accounting software. In most cases, they differ in the composition of the functions they perform. They can perform both minimal and advanced operations, depending on the size of the enterprises they are targeting. Based on this, four groups of accounting programs can be distinguished.
- Mini-accounting packages. This group includes accounting programs designed for small businesses, where a small number of employees and a small amount of information.
- Packages "integrated accounting system". These programs are intended for small and medium-sized businesses and are developed on the basis of "mini-accounting" packages. Currently, this group is one of the most common.
- Packages "integrated accounting system". These programs were developed in order to carry out the processing of sets of accounting tasks.
- Packages "corporate systems of financial and business management." These systems are used to automate enterprise management functions and are represented by a complex structure of components, including an accounting subsystem.
Automation of accounting is one of the main tasks for an enterprise, since it will ensure the best performance of the necessary operations and facilitate the entire process of accounting. To implement automation, you should choose the necessary software products, based on the tasks and available resources. However, without a qualified specialist, it is impossible to use information technology. They will be useless for the enterprise if you do not find an experienced and competent accountant. Thus, we can conclude that today information technologies play an important role in accounting activities... They cover different aspects of accounting and have significant advantages over manual methods. Modern information technologies allow an accountant to be in demand and a mobile specialist.
Bibliography
- About information, information technology and information protection. the federal law of 07/27/2006 N 149-FZ (as amended on 07/13/2015, with amendments and additions entered into force on 01/10/2016) [Electronic resource] - Access mode: http://www.consultant.ru/document / cons_doc_LAW_61798 / (date accessed: 05/15/2016).
- Yasenev, V.N. Information systems and technologies in economics: tutorial/ V.N. Yasenev. - M: Unity-Dana, 2012 .-- 560 p.
- Golkina, G.E. Accounting information systems: textbook / G.E. Golkin. - M .: MESI, 2011 .-- 230s.
- Ilyina, O. P. Accounting information technologies: a textbook for universities / О.П. Ilyin. - M .: Unity, 2011 .-- 300 p.