Економіко-сутнісний вимір інформаційного забезпечення в аналітичній системі управління фінансовою стійкістю

Abstract

У статті проаналізовано зміст категорії «інформаційне забезпечення», сформовано систему інформаційного забезпечення управління фінансово-майновим станом підприємства, схарактеризовано чинники, які вливають на рівень інформаційного забезпечення, подано етапи формування та вимоги до фінансової інформації. Визначено основні аспекти концепції системи інформаційного забезпечення управління фінансовою стійкістю та, на основі цього, побудовано модель руху інформаційного забезпечення аналітичних процедур. Ключові слова. Інформаційне забезпечення, фінансова стійкість, обліково-аналітичне забезпечення, управління, аналіз, система, підприємство.

In today's economic for the enterprise's potential development improving the effectiveness of the management system of financial stability is acquired. A solution of the problem related to the formation and management of information resources are important in financial stability management. Inadequate information of management system leads to the adoption of wrong management decisions, suboptimal use of internal resources of the enterprise, an increase in business risk, underestimation of the level of demand and supply of goods and services, and others. Consequently, the level of enterprises awareness and the effective and rapid possibility of received information assessment becomes one of the criteria for assessing the enterprise stability, the most important factor for survival in the fight against competitors. Substantiation of the essence and definition of the main components of information management of financial stability of enterprises was the purpose of the article. Content analysis of "accounting and analytical support", "accounting and analytical system", "accounting and information management" was presented in the article. The analysis had led to the conclusion that it advisable to use a single term "information support". Part of the formed system of financial and property information management of the enterprise is accounting and economic analysis, which interacts with each other through information flows and formation of a powerful database for decision making and financial control. Factors that affect the level of information provision were characterized and grouped. The stages of the information base formation, the observance of which will enhance the effectiveness of the information were offered. The requirements to financial information were also presented with taking into account the International Accounting Standards. According to the results of the study, the main aspects of the concept of the financial management information system were identified, a model of information support movement was constructed. The model includes a goal, an object, functions and tasks, as well as principles for building relationships through information flows. Keywords: information support, financial stability, accounting and analytical support, management, analysis, system, enterprise.