oh life. Automation and creation of information systems are currently one of the most resource-intensive areas of activity of a technogenic society. One of the reasons for the active development of this area is that automation serves as the basis for a radical change in management processes that play an important role in the activities of humans and society. Control systems appear, the action of which is aimed at maintaining or improving the operation of an object using a control device (a set of means for collecting, processing, transmitting information and generating control signals or commands). There are many types of information systems: data processing systems, management information systems, marketing systems, accounting systems and others used in various organizations. Among them, important functions are performed by information management systems.

Management information systems (MIS) are any systems that provide people with data or information about the operations performed in an organization. IMS are used in the activities of employees, owners, customers and other key persons in the organizational environment. These individuals are supported either by efficiently processing data to assist in performing work related to transactions (a transaction is a recorded business operation), or by effectively providing information to officials.

History of the development of ISU

IMS are systems based on constantly evolving concepts of information use.

The first information management systems appeared in the 50s. During these years, they were designed for processing invoices and calculating salaries, and were implemented on electromechanical accounting machines. This led to some reduction in costs and time for preparing paper documents. Such systems are called transaction processing systems. Transactions include the following operations: invoicing, invoices, payroll preparation and other accounting operations.

In the 60s. computer technology has been further developed: there are OS, disk technology, programming languages ​​are greatly improved. The development of computer technology has led to the emergence of new opportunities in the automation of various types of activities, for example, the preparation of reporting documentation. The attitude towards information systems is changing. The information obtained with their help began to be used for periodic reporting on many parameters. Management reporting systems (MSAs) are emerging, targeting decision-makers.

In the 70s. information systems continue to develop actively. At this time, the first microprocessors, interactive display devices, database technology and user-friendly software (tools that allow you to work with a program without studying its descriptions) appeared. These advances have created the conditions for the emergence of decision support systems (DSS). Unlike management reporting systems, which provide information on pre-established reporting forms, DSSs provide it as needed.

There are 3 stages of decision making: informational, design and selection stage. At the information stage, the environment is investigated, events and conditions that require decision-making are determined. Possible areas of activity (alternatives) are developed and evaluated at the design stage. At the stage of selection, a certain alternative is justified and selected, organizing monitoring of its implementation. DSS use hardware, software, data, model base and manager's labor to support all stages of decision-making by direct users-managers in the process of analytical modeling based on the provided set of technologies. These systems meet the individual information needs of users. The most important goal of the DSS is to provide technology for the formation of information, as well as technological support for decision-making in general.

In the 70-80s. in offices began to use a variety of computer and telecommunication technologies, which expanded the scope of information systems. These technologies include: word processing, desktop publishing, Email and others. Integration of these technologies in one office is called an office information system. IS are beginning to be widely used as a means of management control that supports and accelerates the decision-making process.

1980s are also characterized by the fact that Information Technology began to aspire to a new role in the organization: companies have discovered that information systems are strategic weapons. Information systems of this period, providing on time necessary information, help the organization to achieve success in its activities, create new products and services, find new sales markets, provide itself worthy partners, organize the release of products at a low price, and much more. Information technology, as it develops, affects competition in the following way:

1) replace the old rules of competition with new ones;

2) create opportunities to achieve competitive advantages

with the help of new ways to get ahead of the opponent;

3) generate completely new types of economic activity,

using for this operations already existing in the organization.

Interaction of ISU subsystems

Transaction processing systems assist in the execution of transactions. Processing transactions, they saturate the information system with data, registering the execution of operations. This data is then used in the operation of management reporting systems and decision support systems. The LMS periodically prepare information in the form of reports in pre-established forms. These reports are then used by managers to make decisions. DSS is also used by managers, but to make decisions based on their own models.

The main directions of ISU

There are many areas of IMS: data resources, strategic planning, software development, telecommunications systems, application portfolios, etc. Among all areas, strategic planning should be highlighted: this area has remained a high priority for many years. Strategic planning is a long-term planning process undertaken by an organization to establish a goal and determine how to achieve a goal.

There are also tactical and operational planning. Strategic planning is carried out by the senior management team, developing a general strategy, long-term goals and objectives of the organization, as well as monitoring the implementation of the strategy and its adjustment. Tactical planning is carried out by the middle management team, which develops short and medium-term plans, estimates, sub-goals, breaks down the strategy by divisions, attracting and allocating resources, as well as controlling the work of subordinate organizational divisions. The operational (controlling) management develops short-term plans and programs, controls the use of resources and the implementation of assigned tasks by specific working groups.

Impact of IMS on the efficiency of the organization

MIS influences many characteristics of an organization. Let's consider in more detail the most important of them.

1. Labor productivity (operational efficiency). It has to do with the speed, cost, and quality of performing routine tasks. To increase labor productivity, organizations use transaction processing systems. For example, to manage inventory in a warehouse in order to reduce the costs associated with their maintenance. In this case, the computer determines the optimal stock of products in the warehouse, monitors the current quantity. Another example is increasing the productivity of office workers using text editors. At the same time, the time for preparing the text is reduced, especially in cases when the text is revised several times. Also, productivity in the office is increased through the use of desktop publishing systems and presentation graphics systems.

2. Functional efficiency can be improved through the use of DSS. For example, credit card company American Express uses artificial intelligence systems to improve its credit authorization functions. These systems combine the skill of all best managers on a loan.

3. Customer service quality. An example is the use of banking machines (ATMs). A normal ATM operates 24 hours a day every day. It allows you to withdraw cash from your account at any time of the day.

4. Product creation and improvement... There are two types of products: information-intensive and traditional. Information-intensive products are produced in banking, insurance, financial services, etc. Information-intensive products can be created and improved on the basis of modern information technologies.

5. ISU open up an opportunity for the company changes in fundamentals competition. For example, in the 70s. one major distributor of magazines and newspapers began recording weekly supplies and returns of printed matter from each retailer. After that, he used a program that determined the income per unit area of ​​each publication for each seller, then - compared the results, grouping them according to economically and ethnically similar areas. After that, the distributor informed each of the sellers of the range of publications that was optimal for his area. This has increased revenue for distributors and retailers.

One of the first attempts to establish information flows, at least for senior management, was management information systems (MIS). Introduced in the late 1980s, such systems provided executives with the ability to obtain sales and other data quickly, without waiting for months for special reports. The idea underlying the UIS was correct, but the circle of their users was limited to top management, and they were not connected with other information systems of the companies. UIS tended to become just another private, highly specialized system within another private system. One of the large US steel companies found an unexpected effect when implementing the UIS for senior executives who receive information through new system, began to ask more questions to their subordinates as well. those just did not have the information to answer these questions


Since management accounting is concerned with the provision of information, we must first draw the line between information and data in the context of organizations, their leadership, and management information systems. This will allow us to consider the different types of classification of information that a management information system can provide by type (financial and non-financial, quantitative and qualitative), by scale and time frame (strategic, tactical and operational). However, providing information is not an end in itself and should ultimately be based on a desire to achieve the organization's goals (which may not be as simple as it might seem at first glance).

The management information system (MIS) of an organization consists of a set of subsystems aimed at presenting information about the activities of the organization.

Automated management information system TPO Ltd. regularly prepares complex and detailed reports for managers. At the last meeting, the following judgments were made on these reports

It should be noted that the concept of non-monetary value is not so trivial, it implies a comparison of the current situation with what could take place in the case when the organization follows the system of reference points that it has formed for itself. Such a comparison is carried out by constantly monitoring the performance results (or management audit), which are based not only on the assessment of the conformity of costs and benefits, but also on the management information system itself. At the same time, the following issues are analyzed

Are we ready to work with the system? Do we have three main prerequisites? A proper management system and cultural atmosphere, organizational clarity that exposes lines of control and responsibility, an effective management information system? If the above is missing, then we can fill it up before introducing a management accounting system.

In addition, in medium and large organizations in conditions of fierce market competition, it becomes necessary to create an independent or integrated management information system to obtain operational, relevant and useful information in order to manage reproduction processes.

A management information system is being created, the basis of which is the accounting subsystem. Its distinctive features are completeness, documentary validity, the use of a monetary meter and some others - allow you to transform accounting information and bring it to the management apparatus and external users in any degree of detail and generalization. Thus, they have a clear understanding of the economic activities of the enterprise.

Karbyshev A.D. Management information systems in the USA // Accounting. - 1979. - No. 9.

The management information system (or MIS) serves to distribute a large amount of information between the divisions of the organization. It consists mainly of interconnected databases, generates and distributes data in the form of summary reports. These are, for example, reports on the release of products, accounts receivable, reports on warehouse stocks, which provide management personnel with the most recent (or, conversely, archived) information necessary for making operational or future decisions. MIS is able to develop solutions using dynamic models. However, the system itself cannot develop models. This should be done by an experienced quantitative analyst.

MANAGEMENT INFORMATION SYSTEM

Management information systems consistently implement the principles of the unity of the production process, information and organization through the use of technical means for collecting, accumulating, processing and transmitting information in combination with the use of analytical methods of mathematical statistics and models of predictive and analytical calculations.

Automated management information systems are designed to provide information on deviations from planned indicators on the basis of fast information processing.

However, management information systems cannot be identified with either information technology or computers. These systems are much broader and include such connections and relationships as the hierarchy of the organizational structure, the distribution of rights and responsibilities, methods for assessing the performance of individual departments and the firm as a whole.

Participation in the development of the architecture of the management information system (setting a task for programmers)

The same parameters largely determine the basic principles of the construction and functioning of the controlling system at the enterprise as an economic-analytical, coordinating, management information system.

RAO UES of Russia, according to press reports, paid more than $ 1 million for the development and installation of a management information system. The system analyzes the incoming information in real time and issues recommendations to managers based on statistics and forecasts for decision-making

Management information system

Recently, in many organizations, the role of internal audit has been expanded to include an assessment of the quality of information issued by the management information system and constituting the basis for decision-making, and the usefulness of the applied information analysis methodology. Internal auditors are interested in this trend strengthening and they are perceived as specialists in the field of independent management and control activities.

Organizational difficulties arise every time. when the management information system was not structured in accordance with the organization and management system adopted in the company. For example, if the organizational structure of a company involves the allocation of independent production lines, then the accounting function cannot be completely centralized. The discrepancy between the decentralized organization of production and the centralized accounting function affects primarily the effectiveness of the management information system. Under certain circumstances, the question of bringing these elements in line with each other may arise.

It is also difficult to choose the type of management information system that is most suitable for monitoring and managing activities in the international market. Shouldn't two systems be created, respectively, for operations in the domestic and foreign markets? Are there differences between the information required by management personnel in each of these cases? Are there differences in the information provided to management personnel in two different foreign subsidiaries? It is clear that when such questions are raised, we are talking about solving the problem of communication.

It is clear from the above responsibilities of the support team that they have to deal with many tasks related to the sale of software products, this does not mean that the activities of this group are limited only to the marketing framework. The marketing functions include the sale of a product and its advertising, analysis of the market situation and competition, the development of a price policy and other tasks that face a manufacturer who creates certain products for the sake of profit. Even general purpose software, which is never specifically designed for sale, requires all of the support functions listed above. Examples include common applications such as computing in nuclear physics, property protection systems, insurance premium programs, management information systems, production control programs used by oil companies, educational planning systems, and so on. examples of such general-purpose software tools for which the mentioned you are not required

Although the concepts of "data" and "information" are close in meaning, there is an important difference between them data - these are "raw" facts and numbers, which, only after being processed, become information. For example, a bundle of vendor invoices is data. After it is processed, the administration will receive information about such things as the purchase price, the range of purchased goods / services and the sources of their receipt. A Management Information System (MIS) is a set of interconnected subsystems that filter and process data from multiple internal ones in order to obtain usable information related to an organization's activities (see Figure 1.1).

At the last meeting of the senior officials of the Saltoun ountry Council, the shortcomings of the new management information system were discussed. Here are excerpts from the discussion (quite typical)

A management information system (MIS) contains financial information that allows actual results to be compared against goals. Deviations should be analyzed as often as possible, preferably monthly. For example, quarterly variance analysis may be overdue to allow managers to correct mistakes.

At modern enterprises of this type, the aforementioned principle, which is the basis of the Smith plant, gets its new life. However, this principle is implemented by completely different technical means, on a qualitatively new, electronic basis. The potentialities of these systems are very wide, since, along with the control of the operation of individual machines and groups of equipment, they are able to perform the functions of integrated management of the production process at all its stages - at the level of a shop, a plant or even a group of plants, allowing the creation of management information systems.

Management Information Systems (MIS) regularly generate structured reports on various aspects of an organization's operations. Their task is to evaluate the operations and create a report based on it. Typically, UIS processes data supplied by financial systems. The user submits a request to create a message to the management support system. She, in turn, processes the SPFO data, structuring them, and then issues a report. These reports can be displayed or printed.

Most businesses also use non-financial information. A management information system (MIS) is usually created to meet a variety of information needs. This system consists of interconnected subsystems that provide the information needed to manage the firm, with the accounting subsystem being the most important, as it plays a leading role in managing the flow of economic data and sending it to all departments of the firm, as well as to stakeholders outside the firm. Accounting is Decision Making Managing a Modern Company (1995) - [

3.6. INFORMATION CONTROL SYSTEMSAND CONTROLLING

3.6.1. Enterprise Management Information Systems (ISMS)

Definitions of basic concepts. Let's start with the definitions necessary to understand the further reasoning.

Information - information about the surrounding world (objects, phenomena, events, processes, etc.) that reduce the existing degree of uncertainty, incompleteness of knowledge, alienated from their creator and become messages. This information is expressed in a certain language in the form of signs, including those recorded on a tangible medium. They can be reproduced by transmission by humans, orally, in writing, or otherwise.

Information enables organizations to:

Monitor the current state of the organization, its divisions and processes in them;

Define the strategic, tactical and operational goals and objectives of the organization;

Make informed and timely decisions;

Coordinate the actions of units in achieving goals.

Information need is a conscious understanding of the difference between individual knowledge about a subject and the knowledge accumulated by society.

Data is information reduced to the level of an object of certain transformations.

Document - an information message in paper, sound, electronic or other form, drawn up according to certain rules, certified in accordance with the established procedure.

Document flow is a system for creating, interpreting, transmitting, receiving, archiving documents, as well as monitoring their execution and protecting them from unauthorized access.

Economic information is a set of information about socio-economic processes that serve to control these processes and collectives of people in the production and non-production spheres.

Information resources - the entire amount of information available in the information system.

Information technology is a system of methods and methods for collecting, transferring, accumulating, processing, storing, presenting and using information.

Automation is the replacement of human activity with the work of machines and mechanisms.

Information system (IS) - an information circuit together with the means of collecting, transmitting, processing and storing information, as well as personnel performing these actions with information.

The mission of information systems is the production of information necessary for the organization to ensure effective management of all its resources, the creation of an information and technological environment for the management of the organization.

Usually, there are three levels in control systems: strategic, tactical and operational. Each of these levels of management has its own tasks, in the solution of which there is a need for the corresponding data; this data can be obtained by querying the information system. These requests are directed to the relevant information in the information system. Information technologies make it possible to process requests and, using the available information, form a response to these requests. Thus, information appears at each level of management, which serves as the basis for making appropriate decisions.

As a result of the application of information technologies to information resources, some new information or information in a new form is created. These information system products are called information products and services.

An information product or service is a specific service when some information content in the form of an aggregate of data, formed by the manufacturer for distribution in tangible and intangible form, is provided for use by the consumer.

Currently, there is an opinion about the information system as a system implemented with the help of computer technology. This is not true. Like information technology, information systems can function with the use of technical means and without such use. This is a matter of economic viability.

Advantages of non-automated (paper) systems:

ease of implementation of existing solutions;

they are easy to understand and require a minimum of training to master;

no technical skills required;

they are generally flexible and adaptable to suit business processes.

The advantages of automated systems:

in an automated IS, it becomes possible to present everything that happens to an organization in a holistic and complex way, since all economic factors and resources are displayed in a single information form in the form of data.

Corporate IS is usually considered as a set of private solutions and components of their implementation, including:

Unified database for storing information;

A set of application systems created by different companies and using different technologies.

The company's information system (in particular, the PMIS) must:

Allow the accumulation of certain experience and knowledge, generalize them in the form of formalized procedures and solution algorithms;

Constantly improve and develop;

Quickly adapt to changes in the external environment and new needs of the organization;

Meet the vital requirements of a person, his experience, knowledge, psychology.

So, an enterprise management information system (ISMS) is an operating environment that is able to provide managers and specialists with up-to-date and reliable information about all business processes of an enterprise, which is necessary for planning operations, performing them, registering and analyzing them. In other words, the PMIS is a system that carries a description of the full market cycle - from business planning to analyzing the results of an enterprise's activities.

Tasks of the PMIS. Enterprise management in modern conditions requires more and more efficiency. Therefore, the use of enterprise management information systems (ISMS) is one of the most important levers of business development.

Particular tasks solved by the PMIS are largely determined by the field of activity, structure and other features of specific enterprises. As examples, we can refer to the experience of creating an ISMS for an enterprise - a telecom operator and the experience of implementing the R / 3 system by SAP partners at a number of enterprises in the CIS and far abroad. At the same time, an approximate list of tasks that must be solved by the PMIS at various levels of enterprise management and for its various services can be considered generally accepted by now. It is shown in Table 1.

Table 1.

The main tasks of the PMIS

Management layers and services

Tasks to be solved

Enterprise management

providing reliable information about the financial condition of the company at the current moment and preparing a forecast for the future;
ensuring control over the work of enterprise services;
ensuring clear coordination of work and resources;
providing prompt information on negative trends, their causes and possible measures to remedy the situation;
formation of a complete picture of the cost of the final product (service) by cost components

Financial and accounting services

full control over the movement of funds;
implementation of the accounting policy required by management;
prompt determination of receivables and payables;
control over the implementation of contracts, estimates and plans;
control over financial discipline;
tracking the movement of inventory flows;
prompt receipt of a complete set of financial reporting documents

Production Management

control over the execution of production orders;
control over the state of production facilities;
control over technological discipline;
maintaining documents to accompany production orders (fence maps, route maps);
quick determination of the actual cost of production orders

Marketing services

control over the promotion of new products to the market;
analysis of the sales market in order to expand it;
keeping sales statistics;
information support of the price and discount policy;
using the base of standard letters for mailing;
control over the implementation of deliveries to the customer in the right time frame while optimizing transportation costs

Sales and supply services

maintaining databases of goods, products, services;
planning delivery times and transportation costs;
optimization of transport routes and transportation methods; - computer management of contracts

Warehouse services

management of a multi-tiered structure of warehouses;
prompt search for goods (products) in warehouses;
optimal placement in warehouses, taking into account storage conditions;
management of receipts with regard to quality control;
inventory

3.6.2. The place of the PMIS in the controlling system

In short, controlling is information and analytical support for decision-making in management. In turn, information management systems are computer support for controlling. Controlling, in turn, is the main provider of information for enterprise management. The purpose of information support for controlling is to provide management with information about the current state of affairs of the enterprise and to predict the consequences of changes in the internal or external environment. The main tasks of controlling are presented in Table 2.

Table 2.

The main tasks of controlling

Controlling types

The main tasks to be solved

Controlling in the control system

The goal of strategic controlling is to ensure the long-term successful functioning of the organization. The main task of operational controlling is to provide methodological, informational and instrumental support for enterprise managers

Financial controlling

Maintaining profitability and ensuring the liquidity of the enterprise

Controlling in production

Information support of production and management processes

Marketing Controlling

Information support for effective management to meet customer needs

Resource Controlling

Information support of the process of acquiring production resources, analysis of purchased resources, calculation of the efficiency of the procurement department

Logistics Controlling

Current control over the efficiency of the processes of storage and transportation of material resources

Let us compare (in accordance with Table 3) the main tasks that are solved by the PMIS and controlling (see Table 1 and Table 2).

Table 3.

Comparison of PMIS and Controlling Tasks

The tasks of the PMIS to be solved for:

Controlling tasks solved

Enterprise manuals

Controlling in the management system

Financial and accounting services

Financial controlling

Production management

Controlling in production

Marketing services

Marketing Controlling

Sales and supply services

Resource Controlling

Warehouse services

Controlling in the field of logistics

Table 3 shows that the PMIS tasks solved for each level of management and service of the enterprise correspond to the tasks solved by controlling in a particular area of ​​the enterprise's activity (namely, controlling in the management system, financial controlling, etc.).

If we consider the structure of the PMIS, then we can distinguish 5 main modules that are present in each information system. These are financial and economic management, accounting and personnel, warehouse, production, trade (sales).

3.6.3. Prospects for the joint development of PMIS and controlling

In order to look into the future, let us first try to return to the past.

As you know, the development of methods of managing industrial enterprises at the beginning of the twentieth century is associated primarily with the names of G. Ford, F. Taylor, G. Gantt, A. Fayol, Y. Gastev, etc. It was A. Fayol who divided the actions of the administration into a number of functions, which included forecasting and planning, the creation of organizational structures, team leadership, coordination of managers and control.

Inventory management model, leading to the "square root formula" for the optimal order size, proposed by F. Harris in 1915, but became famous after the publication of the well-known work of R. Wilson in 1934, and therefore is often called the Wilson model. The theory of inventory management received a powerful impetus in 1951 thanks to the works of K. Arrow (the future Nobel laureate in economics), T. Harris, J. Marshak. In 1952, the works of A. Dvoretsky, J. Keefer, J. Wolfowitz were published. In Russian, the theory of inventory management was considered in the works of E.V. Bulinskaya, J. Bukan, E. Keningsberg, Yu.I. Ryzhikova, V.A. Lototsky, A.I. Orlova, A.A. Kolobova, I.N. Omelchenko and many others.

It is necessary to note the work on the creation of the ISUP, carried out at the Kiev Institute of Cybernetics of the Academy of Sciences of the Ukrainian SSR, created by B.V. Gnedenko in the 1950s (in 1961 this institute was headed by V.M. Glushkov). In the early 60s, work began in the United States on automation of inventory management. The end of the 60s is associated with the work of O. White, who, when developing automation systems for industrial enterprises, proposed to consider production, supply and sales departments in a complex. In the publications of O. White, scheduling algorithms were formulated, today known as MRP - Material Requirements Planning- in the late 60s, and MRP II - Production Resource Planning- in the late 70s - early 80s. ...

By no means all modern concepts of government originated in the United States. So, the planning and management method Just-in-time("Just in time") appeared at the enterprises of the Japanese automobile concern in the 50s, and the methods OPT-optimized technology production facilities were established in Israel in the 70s. Concept computerized integrated CIM production originated in the early 80s and is associated with the integration of flexible manufacturing and management systems. Methods CALS - computer support for the supply and logistics process emerged in the 80s in the US military department to improve the efficiency of management and planning in the process of ordering, developing, organizing production, supplying and operating military equipment. ... System ERP - corporate resource planning offered by an analytical firm Gartner Group not so long ago, in the early 90s, and has already confirmed its viability. Systems CRM- customer relationship management became necessary in a highly competitive market, where the focus was not on the product, but on the client. Much has been done in the USSR and in Russia, primarily at the Institute for Control Problems, the Central Economics and Mathematics Institute, the All-Russian Research Institute of System Research and the Computing Center of the Russian Academy of Sciences.

At present, there is a gradual emphasis in enterprise resource planning (based on ERP systems) is shifting to the support and implementation of supply chain management processes ( SCM systems), customer relationship management (CRM systems) and e-business (e-commerce systems).

Based on the analysis of the development trends of the Russian software market for automating the enterprise management process, it can be concluded that its dynamic development and the complication of the range of tasks requiring automation. Initially, the heads of Russian enterprises most often set the simplest tasks, in particular, the task of automating the accounting process. With the development of companies, the complication of business processes, there was a need not only for "posthumous accounting", but also for the management of material and technical supplies (logistics processes), work with debtors and creditors and many other activities aimed at solving the problems posed by internal and external environment before the enterprise. To meet these management needs, they began to use corporate information management systems - solutions that cover the activities of the entire enterprise.

Thus, as a result of the “evolution”, the ISMS has evolved from computerized accounting and an automated inventory management system into an integrated management system for the entire enterprise.

Currently, a large number of typical ISMS are presented on the market - from local (costing up to 50 thousand US dollars) to large integrated (costing from 500 thousand US dollars and more). Typical solutions of these PMIS are "tied" by the supplying firms to the conditions of specific enterprises.

Note that at present, the main part of the PMIS is developed not on the basis of standard solutions, but in a single copy for each individual enterprise. This is done by the relevant divisions of enterprises in order to fully take into account the characteristics of specific enterprises.

The classification of typical systems available on the Russian market has been developed in the work. Here is a description of the main types of PMIS.

· Local systems ... As a rule, they are designed to automate activities in one or two directions. Often they can be a so-called "boxed" product. The cost of such solutions ranges from several thousand to several tens of thousands of US dollars.

· Financial and management systems... Such solutions have much greater functionality compared to local ones. However, their distinctive feature- this is the lack of modules dedicated to production processes. And if in the first category only Russian systems are represented, then here the ratio of Russian and Western products is approximately equal. The implementation time for such systems can take up to a year, and the cost can range from $ 50,000 to $ 200,000.

· Medium integrated systems... These systems are designed for plant management and integrated production planning. They are characterized by the presence of specialized functions. Such systems are the most competitive on the domestic market in their area of ​​specialization with large Western systems, while their cost is significantly (an order of magnitude or more) lower than large ones.

· Large integrated systems... To date, these are the most functionally developed and, accordingly, the most complex and expensive systems that implement MRPII and ERP management standards. The terms of implementation of such systems, taking into account the automation of production management, can be several years, and the cost ranges from several hundred thousand to several tens of millions of dollars. It should be noted that these systems are designed primarily to improve the efficiency of management of large enterprises and corporations. In this case, the requirements of accounting or personnel accounting fade into the background.

· Constructors Is a commercial software tool, a set of software tools, or a specialized programming environment for creating business applications relatively quickly (in comparison with universal programming tools). Naturally, they rely on the underlying methodology and technology of functioning of the constructor.

· Specialized solutions - are intended mainly for obtaining corporate consolidated reporting, planning, budgeting, data analysis using OLAP technology ( on-lineanalyticalprocessing- on-line data analysis , more precisely, multidimensional operational data analysis for decision support).

Econometric methods in PMIS. An analysis of the real needs of enterprises has shown that to create a full-fledged system that would provide not only accounting functions, but also forecasting capabilities, scenario analysis, and support for managerial decision-making, a typical set of functions for ERP systems is not enough. The solution of this class of problems requires the use of analytical systems and methods, primarily econometric, the inclusion of these systems and methods in the PMIS.

Econometric methods are an important part of the controller's scientific toolkit, and their computer implementation is an important part of information support for controlling. When practical use econometric methods in the operation of the controller, it is necessary to apply the appropriate software systems. General statistical systems such as DISAN, PPAND, SPSS, Statgraphics, Statistica, ADDA, and more specialized Statcon, SPC, NADIS, REST(according to statistics of interval data), Matrixer and many others .

ISUP in solving controlling problems. Summing up, let us first of all note that ISMS play an indisputably important role in solving controlling problems. For the purpose of information support for controlling, a special Controlling module should be included in the PMIS. This is necessary in order for the system to provide not only computer support for controlling, but to provide managers and specialists with up-to-date and reliable information about all business processes of the enterprise, which is necessary for planning operations, their execution, registration and analysis. But it would also become a system that carries information about the complete market cycle - from business planning to analyzing the results of an enterprise's activities.

The "M-3" software package (the next generation of the "M-2" system), developed by the "Client - Server - Technologies" company, is positioned not just as an enterprise management system, but as a product that forms a decision-making environment. In the "M-3" complex, there is a shift in emphasis: from the registration system to a structure that allows forecasting based on professional analysis. The basis for this is the implementation of a controlling mechanism, which implies the creation of a tool for making operational decisions in the financial, production and other areas of enterprise activity.

In addition, the experience of Western companies shows that the demand is gradually growing for large integrated systems, which are distinguished by the depth of support for the management of large multifunctional groups of enterprises (holdings or financial and industrial groups).

And if we talk about the development of the domestic IMSC industry and the widespread introduction of controlling into the practice of Russian organizations and enterprises, then we have to admit that the stage of full-scale business informatization is just beginning for most Russian enterprises.

Literature

1. Orlov A.I., Volkov D.L. Econometric methods in resource management and business information support for a telecom operator. // Pridniprovskiy naukoviy visnik. Donbaski vipusk. Economics. No. 109 (176). Breast 1998 p.
2. Vinogradov S.L. Controlling as a management technology. Practical notes // Controlling. 2002. No. 2.
3. Karminsky A.M., Dementyev A.V., Zhevaga A.A. Informatization of controlling in the financial and industrial group // Controlling. 2002. No. 2.
4. Karminsky A.M., Olenev N.I., Primak A.G., Falko S.G. Controlling in business. Methodological and practical foundations for building controlling in organizations. - M .: Finance and statistics, 1998 .-- 256 p.
5. Orlov A.I. Sustainability in socio-economic models. - Moscow: Nauka, 1979 .-- 296 p.
6. White OU Management of production and inventory in the computer age. - M .: Progress. 1978 .-- 302 p.
7. Computer-integrated production and CALS-technologies in mechanical engineering. - M .: Federal Information and Analytical Center for the Defense Industry. 1999 .-- 510 p.
8. Lyubavin A.A. Features of the modern methodology for the implementation of controlling in Russia // Controlling. 2002. No. 1.
9. Karpachev I. You will go to the left // Enterprise partner: corporate systems. 2000. No. 10.
10. Orlov A.I. Econometrics. - M .: Examination, 2002 .-- 576 p.
11. Orlov A.I. Econometric support for controlling // Controlling. 2002. No. 1.
12. Guskova E.A., Orlov A.I. Information systems of enterprise management in solving controlling problems // Controlling. 2003. No. 1.

Control questions

1. What is the role of information in management?
2. Should the information system be necessarily implemented with the help of computer technology?
3. Discuss basic definitions in the field of enterprise management information systems.
4. What are the main objectives of the PMIS?
5. What is the essence of controlling?
6. What are the main tasks of controlling?
7. What is the place of the PMIS in the controlling system?

Topics of reports, abstracts, research papers

1. Composition and movement of information arrays.
2. The history of the development of the PMIS.
3. Handling paper and electronic documents.
4. Controlling in Russia.
4. Econometric methods in information systems.
5. The role of the Internet and corporate computer networks in enterprise management.

Previous

The creation of an ISU is a program that consists of a sequence of projects.

Management information system is a set of elements that are in relationships and connections with each other, forming a certain integrity and unity, for collecting, processing and storing and providing information about the activities of the enterprise.

Main components:

  • Software
  • Technical means
  • Service staff

Information support

ISU architecture.

See the diagram “Enterprise Management Information System. Architecture, Stages of IMS Lifecycle, Basic Lifecycle Processes "

Life cycle.

The concept of the IMS life cycle is the initial concept for the study of problems and tasks related to the IMS, as well as for making appropriate decisions.

The IMS Life Cycle Model is a conceptual structure that includes the processes, actions and tasks that must be performed during the creation / construction of the IMS.

The basis and key component of the life cycle of the ISU is the life cycle of its software. Although software is a basic component for the effective construction and operation of IMS, consideration of only software life cycle is insufficient, and also requires additional analysis and implementation of a wider range of processes.

This is due to the fact that at the moment the construction of an IMS is considered not just as a technical process for the implementation of certain software, but a more complex and complex process that directly affects the business processes of an enterprise.

The regulatory standards in the field of software lifecycle are the international standards of the ISO / IEC 12207 "Software Life Cycle Processes" series, as well as the state standard DSTU 3918-1999 "Processes of the software life cycle".

Recently, our company has been working on the development and formalization of the life cycle of the IMS, as well as on the adaptation and development of methods for the application of existing (international and state) standards that describe the life cycle of software. This is due to objective factors that appear when building an IMS:

  • IMS includes not only software, but also hardware and organizational support, as well as human resources;
  • IMS affects the business processes of an enterprise, directly integrating into them: the processes implemented within the IMS are not separate processes, but processes that support and optimize (through automation) business processes;
  • problems associated with the construction of an IMS often go beyond technical and acquire a managerial and organizational character;
  • each enterprise has specific conditions, certain restrictions and opportunities;
  • the existing standards describe only the architecture of life cycle processes, but do not define the details of the implementation or execution of the actions and tasks presented in them.

I would like to note an interesting fact: When preparing the report and revising the sources on this topic, it turned out that today the FDIS stage (the final draft of the international standard) is being carried out as part of the introduction of the first international standard ISO / IEC 15288 series (working title: system life cycle processes "), which considers the life cycle processes of an information system, including software, hardware and the organization of interaction between people and business processes. Planned publication date of the standard: October 2002. It is planned that the combined use / application of the 15288 and 12207 series standards will have a more significant effect on enterprises (http://www.15288.com).

This suggests that a new level of use of IT for management requires new methods and a broader approach to the concept of IMS and its life cycle in the enterprise. J It is pleasant to know that OUR understanding of the need to expand the concept of life cycle software to life cycle IS, we can say "coincided" in time with the understanding of the International Organization for Standardization J.

We hope that the developed standard will be useful and applicable not only for foreign, but also for domestic enterprises. This largely depends on the State Standard of Ukraine, which is not distinguished by its activity in developing its own and adapting international standards in the field of IT.

IMS life cycle models.

To date, the following two main models of the life cycle of software are most widely used. The principles of these models can also be attributed to the models of the life cycle of the ISU

  • cascade model;

spiral model.

The main characteristic of the waterfall model is the division of the entire construction / development into stages, and the transition from one stage to the next occurs only after the work on the current one is completely completed (Fig. 1.1). Each stage ends with the achievement of results sufficient to move on to the next stage.

The benefits of using the waterfall approach are as follows:

  • at each stage, a complete set of project documentation is formed that meets the criteria for completeness and consistency;

the stages of work performed in a logical sequence allow you to plan the timing of completion of all work and the corresponding costs.

Fig. 1.1. Cascade model

The waterfall approach has proven itself well in the construction of ISs, for which at the very beginning of the development it is possible to formulate all the requirements quite accurately and completely. However, in the process of using this approach, a number of its shortcomings were discovered, caused primarily by the fact that the real process of software development (or building an IMS) never fully fit into such a rigid scheme. In the process, there was a constant need to return to previous stages and clarify or revise previously made decisions. As a result, the real process of building an IMS took the following form (Fig. 1.2):

Fig. 1.2. Real cascade process

The main disadvantage of the waterfall approach is a significant delay in obtaining results. The coordination of the results with the Customer and users is carried out only at the points planned after the completion of each stage of work, the requirements for the IS are "frozen" in the form of a technical task for the entire time of its creation. Thus, the Customer or users can make their comments only after the work on the system is fully completed. In the case of an inaccurate statement of requirements or their changes over a long period of creation, users receive a system that does not meet their needs. Models (both functional and informational) of an automated object can become outdated simultaneously with their approval.

To overcome the listed problems, a spiral life cycle model was proposed (Fig. 1.3), focusing on the initial stages of the life cycle: analysis and design. At these stages, the feasibility of technical solutions is verified by prototyping. Each turn of the spiral corresponds to the creation of a fragment or version of the software, on it the goals and characteristics of the project are specified, its quality is determined, and the work of the next turn of the spiral is planned. Thus, the details of the project are deepened and consistently specified, and as a result, a reasonable option is selected, which is brought to implementation.

Development by iterations reflects the objectively existing spiral cycle of system creation. Incomplete completion of work at each stage allows you to move on to the next stage without waiting for the complete completion of work at the current one. With an iterative development method, the missing work can be completed in the next iteration. The main task is to show the system users a workable product as soon as possible, thereby activating the process of specifying and supplementing the requirements.

The main problem of the spiral cycle is determining when to move to the next stage. To solve it, it is necessary to introduce time limits for each stage of the life cycle. The transition proceeds as planned, even if not all of the planned work has been completed. The plan is drawn up based on statistical data obtained in previous projects and the personal experience of the developers.

Fig 1.3. Spiral Life Cycle Model

Now let's talk about what stages and processes are included in the structure of software life cycle and IMS life cycle.

IMS life cycle processes.

ISO / IEC 12207 and DSTU 3918-1999

In accordance with the ISO / IEC 12207 standard and DSTU 3918-1999, the following basic software lifecycle processes are distinguished:

  • Main processes:
    • purchase (order),
    • supply,
    • development,
    • exploitation,
    • accompaniment.
  • Ancillary processes that ensure the execution of the main processes:
    • documentation,
    • configuration management,
    • quality assurance,
    • verification,
    • validation (attestation),
    • rating (shared viewing),
    • audit,
    • solution of problems.
  • Organizational processes:
    • control,
    • creation and maintenance of infrastructure,
    • improvement,
    • training.

ISO / IEC 15288 series standard.

The following process groups should be included in the structure of the IMS lifecycle:

  • Contractual processes
    • purchase (internal or from an external solution provider)
    • delivery (internal or external solution provider)
  • Enterprise processes
    • enterprise environmental management
    • investment management
    • IMS lifecycle management
    • resource management
    • quality control
  • Design processes
    • project planning
    • project evaluation
    • project control
    • Management of risks
    • configuration management
    • information flow management
    • making decisions
  • Technical Processes
    • definition of requirements
    • requirements analysis
    • architecture design
    • introduction
    • integration
    • verification
    • transition
    • validation
    • exploitation
    • escort
    • recycling
  • Special processes
  • Defining and setting relationships based on objectives and goals.

Literature.

1 Boris Pozin, Standards and Methodologies in the Life Cycle of Information Systems Software. IS Director magazine, No. 10, 2001.

2 Mikhailovsky Nikolay. Information system architecture, risk assessment and total cost of ownership. IS Director magazine, No. 6, 2002.

3 DSTU 3918-1999 (ISO / IEC 12207: 1995). Processes of the life cycle of software security.

4 GOST 34.601-90. Set of standards for automated systems. Automated systems of the stage of creation.

5 GOST 34.602-89. Set of standards for automated systems. Terms of reference for the creation of an automated system.

6 CASE - technologies. Modern methods and tools for the design of information systems.

Information systems designed to provide managers with information to support effective decision-making are called management information systems (MIS). The concept of management information systems originated in the 1960s and became the watchword of almost all attempts to introduce computer technology and data processing systems theory into organizations. At that time, it became apparent that computers for solving business problems were almost entirely focusing on automating accounting tasks. The management information systems concept was developed to counter this inefficient use of computers. Despite early setbacks, the MIS concept is still seen as viable and effective for two main reasons:

* She emphasizes the business orientation of information technology management. The main purpose of computer information systems should be to support management decision-making, and not simply to represent data obtained from production information systems.

* She emphasizes that the system should be used to create applied information systems. Information technology business applications should be viewed as interdependent and interconnected computer information systems, and not as independent data processing workstations.

Providing information and support for making management decisions at all levels of management is a difficult task. Several basic types of information systems are needed to support basic management functions.

Three main types of management information systems are most important to us: reporting systems, decision support systems, and strategic decision support systems.

3.2.1. Reporting systems

Reporting systems ( information reporting systems IRS) - the most common form of management information systems. They provide management end-users with the information they need to meet their daily decision-making needs. They produce and arrange different kinds reports, the information content of which is predetermined by the managers themselves so that they contain only the information they need. Reporting systems select necessary information about processes within the firm from databases prepared by manufacturing information systems and information about the environment from external sources.

The results of the reporting systems can be provided to the manager on demand, periodically or in connection with an event.

3.2.2. Decision support systems

Decision support systems ( decision support systems DSS) is the natural evolution of reporting and transaction processing systems. Decision support systems are interactive, computerized information systems that use decision models and specialized databases to help managers make management decisions. Thus, they differ from transaction processing systems, which are designed to collect raw data. They also differ from reporting systems, which focus on providing managers with specific information.

Instead, decision support systems provide management end-users with information online and only on demand. DSS provide managers with analytical modeling capabilities, flexible tools for finding the necessary data, and a wealth of forms for various information presentation. Managers deal with the information they need to make less structured decisions online. For example, spreadsheets or other types of decision support software allow the manager to ask a series of “what if?” questions and get interactive answers to them.

Thus, the information generated by the DSS differs from the pre-formulated reporting forms obtained from the reporting systems. When using DSS, managers investigate possible alternatives and obtain tentative information based on a set of alternative assumptions. Consequently, managers do not need to define their information needs in advance. Instead, DSS interactively helps them find the information they need.

3.2.3. Strategic Decision Support Systems

Strategic Decision Support Systems ( executive information systems EIS) - management information systems adapted to the strategic information needs of top management. Top management obtains the information it needs from many sources, including letters, notes, periodicals, and manual and computer-generated reports. Other sources of strategic information are meetings, phone calls, and social activities. Thus, most of the information comes from non-computer sources.

The purpose of computer-based strategic decision support systems is to provide senior management with direct and free access to information regarding the key factors that are critical in the implementation of the firm's strategic goals. Therefore, EIS must be easy to operate and understand. They provide access to a variety of internal and external databases actively using graphical data representation.

This might be interesting (selected paragraphs):
- The use of Internet networks in solving management problems.
- Automation of office activities
-