Інформаційно-аналітичне забезпечення управління оборотними активами підприємства

Abstract

Розглянуто інформаційно-аналітичне забезпечення управління оборотними активами як комплекс дій, спрямованих на реалізацію функцій інформаційної підтримки прийняття управлінських рішень щодо їх ефективного формування та використання. Визначено технологічні етапи інформаційно-аналітичного забезпечення як процесу формування та передавання наявної аналітичної інформації.

Stability of manufacturing and trade enterprises’ activity and level increase of their competitiveness require from the management to apply flexible policy of management of financial and economic resources and, in particular, current assets. Development, implementation and control over fulfillment of managerial decisions with respect to current assets of a company demand information and analytical support of high quality. A complex of the actions aimed at formation, processing and submitting the aggregate of accounting records, economic analysis, planning, forecasting and regulatory data to the management is meant to be information and analytical support, that should be studied in three aspects (a component of management system, a complex of actions made by the managing staff, a process of forming and submitting available analytical information). Technological stages of information and analytical support of management of current assets, the implementation of which is connected with solving certain tasks of functional subsystems of accounting, analysis, control, planning, forecasting and more, are defined. The preliminary stage covers search, collection, accumulation, storage of data with respect to availability and flow of current assets. The basic stage involves primary generalization of the received information, calculation of efficiency indices for usage of the current assets, forecasting, analysis and processing of the information data. The closing stage covers the final generalization of the analysis results, making conclusions, recommendations, planning, forecasting, control. The tasks and tools of each stage are specified. The components of management and technical maintenance of information and analytical support of current assets’ management are defined.