Classification of management information systems

INFORMATIZATION OF MANAGEMENT

Self-test questions

1. List the tasks of information management.

2. What factors of competitiveness influence the production and economic activities of the company?

3. What does the concept of “information load” include?

4. What features exist in the distribution of IT among decision makers depending on the type of management structure?

5. List the main indicators of information support for management.

6. What criteria underlie the classification of enterprise information resources?

Management information systems are classified according to various criteria. The main classification features include the following:

structure of information that processes the IS,

· the nature of the territorial location of information processing nodes,

· degree of coverage of functional management tasks by informatization.

Specific features of the classification of management information systems are: the level and horizon of management, the degree of use of information for making management decisions.

The faceted (parallel) classification of IS management according to the listed characteristics is presented in Fig. 2.1.

Information Systems
		By structure		documentary
		information		factual
				federal
				regional
		By level		municipal
		applications		industry
				enterprises
				divisions
		Coverage		local
		informatization		small integrated
		management tasks		medium-integrated
				large integrated
		Along the horizon		strategic
		management		tactical
				operational
		By territorial location		centralized
		information processing nodes		distributed
		By degree of information use		information and reference
		to make management		informational - advising
		solutions		information managers

Rice. 2.1 Classification of management information systems

2.2 Types of IP, their development trends and their capabilities
applications at the control facility

Corporate information systems occupy a central place among modern information systems. A corporate information system (CIS) is a set of information systems of individual divisions of an enterprise, united by a common document flow, such that each of the systems performs part of the tasks of managing decision-making, and all systems together ensure the functioning of the company in accordance with ISO 9000 quality standards.

The organization has executive support systems (ESS) at the strategic level; management information systems - Management Information Systems (MIS) and decision support systems - Decision Support Systems (DSS) at the management level; knowledge work systems - Knowledge Work System (KWS) and office automation systems - Office Automation Systems (OAS) at the knowledge level; and interactive request processing systems - Transaction Processing Systems (TPS) at the operational level.

Depending on the composition of functional tasks, integrated management information systems are divided into classes MRP II, ERP and ERP II.

System class MRP II ( Manufacturing Resource Planning) provides mandatory system functionality aimed at managing production resources. Basic system modules MRP II are:

Drawing up a basic production plan ( Master Production Scheduling),

planning of material requirements ( Material Requirements Planning),

· production capacity planning ( Capacity Requirement Planning),

planning and control of production operations ( Tooling Planning and Control).

System class ERP (Enterprise Resource Planning) allows you to manage all the resources of the enterprise, including labor and financial, and not just production.

System class ERP II ( Enterprise Resource and Relationship Processing) provides for widespread use Internet- technologies in the practice of corporate governance. Systems of this class go beyond the traditional framework of automating operations within the enterprise and support the management of both resources and external relations of the enterprise. They contain modules such as supply chain management ( Supply Chain Management, SCM) and customer relationship management ( Customer Relationships Management, CRM).

Module SCM is a logistics system that automates supply chain management: supplier→transport→production→storage→physical distribution→customer.

Module CRM supports three areas of customer service:

· office work based on automated customer cards,

· remote work with clients via Internet,

· Job CALL-center, including storing information about telephone conversations with clients.

In the annual report “Announcement of Emerging Technologies 2008,” Gartner analysts note 27 technologies that have every chance of becoming the most popular in the near future, including:

· “Green IT” - the trend for the production of environmentally acceptable components is expected to develop, as well as the integration of environmental protection initiatives into software development processes,

· social computing platforms - it is expected that these cyberspaces will be used by most IT companies to expand the staff of programmers involved in the development of the main application,

· virtual presence - although this high-performance video conferencing technology is currently very expensive and costly, it is expected to be widely used in 2-5 years,

· microblogging - this addition to social network technology, which consists of the user publishing short messages about himself and his interests, is expected to play an important role in the development of online communities and social media channels,

· "Cloud computing" - maximum simplicity and ease of access to the resource and unlimited two-way scaling,

· Using software as a service (SaaS),

· Virtualization technologies,

· 3D printing.

Management information system (management information system, in English Management Information System, or MIS for short) is a set of administrative, economic, mathematical, sociological, statistical and other methods, software and hardware (technical) tools used to collect, process and issuing information for the purpose of making management decisions that are repetitive in nature.

As an example of the functionality of a management information system for an industrial enterprise, let us consider the interconnection of the main modules of this system, which correspond to the areas of management of the company’s production activities.

Let's consider the functional purpose of each module of the integrated industrial enterprise management system (Fig. 2.2). The numbering of modules corresponds to the logical sequence of problem solving.

1. “Program” – the formation of an annual production program broken down by quarters and months. The program answers the question of what and in what quantity the enterprise should produce,

2. “Marketing” – forecasting demand and prices in the markets for products and production resources,

3. “Specification” – intended for design preparation of production (calculation of the applicability of parts and assembly units in products),

Rice. 2.2 Structure of the main modules of the integrated information system with functional decomposition

4. “Technology” – necessary for technological preparation of production (determination of technological routes for the manufacture of products, detailed material standards, operational time standards);

5. “Standards” – calculation of consolidated standards for resource consumption per unit of product and calendar and planning standards;

6. “Requirement” - calculation of the requirements for parts and assembly units and components and materials for the production program;

7. “Supply” – formation of plans for the supply of components and materials, accounting for their implementation;

8. “Warehouse” – warehouse accounting;

9. “Schedule” – formation of operational plans for workshops and workshop resource limits for the implementation of these plans;

10. “Production” – execution of planned tasks, which is a management object;

11. “Dispatcher” – dispatching the progress of production;

12. “Accounting” – accounting and management accounting;

13. “Sales” – sales management;

14. “Finance” – financial management.

The leading module of the integrated industrial enterprise management system is the “Program” module, which ensures the formation of an annual production program based on marketing data.

Based on the results of technical preparation of production (modules “Specification” and “Technology”), the calculation of consolidated standards for the consumption of production resources per unit of product and calendar and planning standards (“Standards”) is carried out.

The availability of resource consumption standards per unit of product and production program makes it possible to determine the need for DSE and CMM (“Demand”).

This information forms the basis for the work of the supply service (“Supply”).

The production program compiled in the “Program” module, broken down by quarters and months, is specified by day by workshop in the “Schedule” module using calendar and planning standards (“Standards”). Here resource limits are formed by month for the release of materials from the warehouse to production.

The “Production” module manages production processes aimed at fulfilling planned targets.

The “Accounting” module is designed to maintain accounting and management records of production progress in value terms, and the “Dispatcher” module carries out operational accounting of the timing of production cycles for manufacturing parts and assembling products.

The “Sales” module, taking into account warehouse stocks (“Warehouse”), manages sales activities and ensures cash inflows through the sale of products.

The “Finance” module carries out planning and accounting of the enterprise’s cash flows and manages the dynamics of the level of balances of monetary assets on the enterprise’s current account, while the “Accounting” module calculates the main results of the enterprise’s production and economic activities - profit (or loss) for a certain period of time .

2.4 Information systems to support adoption
solutions

The current level of use of information systems for doing business poses a number of problems for company management related to the need to make management decisions based on the results of the analysis of huge volumes of heterogeneous and disjointed information. In this regard, recently there has been an increased interest in various technologies and software products in business analytics.

The term “business intelligence” (BI) refers to the process of analyzing information, which includes three components: integration, analysis and reporting.

Among the extensive line of BI products, it is customary to highlight BI tools (corporate BI sets or EBIS for short; BI platforms; query and report generators, OLAP, decision support systems; data mining tools) and BI applications.

Modern decision support systems (DSS or in English Decision Support Systems, DSS) are systems that are maximally adapted to solving the problems of everyday management activities; they are a tool designed to assist decision makers (DMs). With the help of DSS, solutions to some unstructured and semi-structured problems, including multi-criteria ones, can be selected.

To analyze and develop proposals in DSS systems, various methods of intelligent data processing are used, incl. simulation modeling, fuzzy modeling, genetic algorithms, neural networks, etc. In most cases, a DSS system is an interactive automated system that helps the user (DM) use data and models to identify and solve problems and make decisions.

At the moment, there is no single definition for DSS class systems; there are several classification options.

One of the existing classifications divides DSS systems at the user (analyst) level into passive, active and cooperative.

At the conceptual level, DSS systems are:

message-driven (Communication-Driven DSS),

· data-driven (Data-Driven DSS),

· managed by documents (Document-Driven DSS),

· knowledge-driven (Knowledge-Driven DSS),

· driven by models (Model-Driven DSS).

A message-driven DSS (Communication-Driven DSS) supports a group of users working on a common task.

Data-Driven DSS mainly focuses on accessing and manipulating data.

Document-Driven DSS manages, searches and manipulates unstructured information in various formats.

Knowledge-Driven DSS provides solutions to problems in the form of facts, rules, and procedures.

It is customary to distinguish between an enterprise-level DSS and a desktop decision-making system. The enterprise-level DSS is connected to data warehouses (Data Warehouse) and serves many enterprise managers. A desktop DSS is a small system that serves the requests of one analyst.

Depending on the data with which decision-making systems work, operational and strategic management decision-making systems can be divided.

Operational DSS are designed to immediately respond to changes in the current situation in the management of the company’s financial and economic processes.

Strategic DSS are focused on the analysis of significant volumes of heterogeneous information collected from various sources. The most important goal of these DSS is to find the most rational options for developing the company’s business, taking into account the influence of various factors.

DSS of the first type are called administrative information systems (Executive Information Systems, EIS). Essentially, they produce finite sets of reports built from data from the enterprise's transactional information system (TPS).

DSS of the second type are built on the principles of multidimensional data presentation and analysis (OLAP).

The structure of the DSS system includes five components:

· the data management system (DBMS),

· model management system (MBMS),

knowledge processing platform (the knowledge engine, KE),

· the user interface,

· system user.

Management Information Systems(MIS) is a special class of analytical systems that represent final solutions for managers and analysts. Historically, the technological basis for implementing such systems varies significantly. Some of them are built on modern analytical tools, others using basic information technologies. MIS are suitable for meeting similar information needs of employees of different functional units or levels of enterprise management. The information they provide contains information about the past, present and probable future. This information takes the form of regular or special management reports.

To make it easier to navigate these systems, 3 classifications are introduced

According to the type of problem being solved;

According to the scale of the problem being solved;

According to technological construction.

To make decisions at the level of management control, information must be presented in aggregated form so that trends in data changes, causes of deviations and possible solutions can be seen. At this stage, the following data processing tasks are solved:

Assessment of the planned state of the control object;

Assessment of deviations from the planned state;

Identification of causes of deviations;

Analysis of possible solutions and actions.

Information automated management system(IACS) are multi-level hierarchical automated systems that provide comprehensive automation of management at all levels and cover the entire cycle of work from design to product sales. It is designed to ensure the effective functioning of the managed object (system) through the automated execution of specified functions. The degree of automation of management functions is determined by production needs and the possibilities of formalizing the management process. Creating such systems is very difficult, since it requires a systematic approach from the standpoint of the main goal, for example, making a profit, conquering the sales market, etc.

The main classification criteria that determine the type of automated control system are:

The scope of operation of the facility is industry, construction, transport, agriculture, non-industrial sphere, etc.;

Type of controlled process – technological, organizational, economic, etc.;

Level in the management system - state, industry, industrial, scientific or trade and production association, enterprise, production, workshop, site, technological unit or process.

There are 6 main types of IAS, the type of which is determined by the purpose, resources, nature of use and subject area:

Dialogue request processing system (Transaction Processing System) - for the implementation of current, short-term, tactical, often routine and strictly structured and formalized procedures, for example, processing of invoices, statements, accounting accounts, warehouse documents, etc.

Information Provision System - for the preparation of information messages of a short-term (usually) use of a tactical or strategic nature, for example, using data from a database and structured, formalized procedures.

Decision Support System – for analysis (modeling) of a real formalized situation in which a manager must make a decision, possibly calculating various options for the potential behavior of the system (varying system parameters); such systems are used in both short-term and long-term management of a tactical or strategic nature in an automated mode.

An integrated, programmable decision-making system (Programmed Decision System) is designed for automatic, in accordance with structured and formalized criteria for evaluation and selection (selection) of decisions implemented programmatically in the system; are used in both short-term and long-term management of a tactical (strategic) nature.

Expert systems are information consulting and/or decision-making systems based on structured, often poorly formalized procedures that use experience, intuition, i.e. supporting or modeling the work of experts, intellectual features; systems are used in both long-term and short-term operational forecasting and management;

Intelligent systems or knowledge-based systems (Knowleadge Based System) – systems for supporting decision-making tasks in complex systems where it is necessary to use knowledge in a fairly wide range, especially in poorly formalized and poorly structured systems, fuzzy systems and with fuzzy decision-making criteria ; these systems are most effective and are used to reduce the problems of long-term, strategic management to problems of a tactical and short-term nature, to increase controllability, especially in conditions of multi-criteria. Unlike expert systems, knowledge-based systems should often avoid expert and heuristic procedures and resort to cognitive procedures to minimize risk. Here the influence of the professionalism of the staff is more significant, because when developing such systems, cooperation and mutual understanding is necessary not only of developers, but also of users and managers, and the development process itself, as a rule, occurs iteratively, iterative improvements, gradual transformation (transition) of procedural knowledge (how to do ) into non-procedural, declarative (what to do).

The functions of the automated control system are determined on the basis of management goals, specified resources to achieve them and the expected effect of automation. The functions of the automated control system include: planning and/or forecasting; accounting, control, analysis; coordination and/or regulation. The required set of elements is selected depending on the type of specific automated control system.

The management structure of any organization is traditionally divided into three levels of management: operational, functional and strategic, which are determined by the complexity of the tasks being solved. The more complex the problem, the higher the level of management required to solve it. At the same time, it should be understood that a much larger number of simpler problems that require immediate (prompt) solutions arise, which means that they require a different level of management - a lower one, where decisions are made promptly. When managing, it is also necessary to take into account the dynamics of the implementation of decisions made, which allows us to consider management from the angle of the time factor.

The figure shows three levels of management, which are correlated with such factors as the degree of increase in power, responsibility, complexity of the tasks being solved, as well as the dynamics of decision-making for the implementation of tasks.

Operational level management ensures the solution of repetitive tasks and operations and a quick response to changes in current input information. At this level, both the volume of operations performed and the dynamics of management decision-making are quite large. This level of management is often called operational due to the need to quickly respond to changing situations. At the level of operational (operational) management, a large volume is occupied by accounting tasks. For example, accounting for the number of products sold; accounting for the cost of time, raw materials and materials when performing individual production operations; accounting of manufactured products; accounting, etc.

Users of the automated control system at this level are performers and lower-level managers (foremen, engineers, executives, foremen, raters, technicians, laboratory assistants, etc.). The main task is to quickly respond to changing situations. At all levels of management there are both managers who perform only general functions, and specialist managers who implement management functions in their area of ​​competence. For example, the chief engineer of an organization (specialist manager) transferred part of his functions to middle-level managers, for example, the chief power engineer, chief mechanic, chief electrician, leaving behind the general functions of managing these services without interfering in their activities at the operational level

Functional level management provides solutions to problems requiring preliminary analysis of information prepared at the first level. IAS at this level is intended for middle managers and specialists (heads of services, departments, workshops, shift supervisor, section supervisor, research assistants, etc.). The main task is the tactical management of the company in solving the main functions in a given field of activity

At this level, a management function such as analysis becomes of great importance. The volume of tasks to be solved decreases, but their complexity increases. At the same time, it is not always possible to develop the necessary solution quickly; additional time is required for analysis, comprehension, collection of missing information, etc. Management is associated with some delay from the moment of receiving information to making decisions and their implementation, as well as from the moment of implementing decisions to receiving a reaction to them. For example, based on the analysis of statistical data on product demand, competitors’ prices and other indicators, profits are forecast and a product release plan is developed for the coming period (week, month, quarter). The results of management decisions appear after some time.

Strategic level ensures the development of management decisions aimed at achieving the long-term strategic goals of the organization. At this level of management, the IAS serves senior managers of the organization, whose main task is strategic planning of the enterprise’s activities in the market and coordination of intra-company management tactics. Other management functions at this level are currently not fully developed.

The strategic level of management is often called strategic or long-term planning. The legitimacy of a decision made at this level can be confirmed after a sufficiently long time (months or years). The responsibility for making management decisions at this level is extremely high and is determined not only by the results of analysis using mathematical and special tools, but also by the professional intuition of managers. For example, based on an analysis of the financial condition of the company, decisions are made to increase (decrease, withdraw from sale) products produced, to attract additional employees or to lay them off.

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 arose in the 1960s and became the slogan of almost all attempts to introduce computer technology and data processing systems theory into organizations. At that time, it became apparent that computers, as applied to solving business problems, focused almost entirely on automating accounting tasks. The concept of management information systems was developed to counteract this ineffective use of computers. Despite the initial setbacks, the MIS concept is still seen as viable and effective for two main reasons:

* It emphasizes the business orientation of information technology management. The main purpose of computer information systems should be to support management decisions, and not simply to present data obtained from production information systems.

* It emphasizes that the system should be used to create application information systems. Information technology business applications should be viewed as interdependent and interconnected computer information systems rather than as independent data processing workstations.

Providing information and supporting management decision-making at all levels of management is a complex task. Several basic types of information systems are needed to support basic management functions.

The 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. Report generation systems

Report generation 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 prepare various types of reports, the information content of which is determined in advance by the managers themselves so that they contain only the information they need. Report generation systems select the necessary information about processes within the company from databases prepared by production information systems and information about the environment from external sources.

The results of 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 a natural development of report generation systems and transaction processing systems. Decision support systems are interactive, computer-based information systems that use decision models and specialized databases to assist managers in making 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 information to management end users interactively and only on demand. DSS provide managers with analytical modeling capabilities, flexible tools for searching for the necessary data, and a wealth of forms of varied presentation of information. Managers deal with the information needed to make less structured decisions interactively. 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 obtained from DSS is different from the pre-formulated reports obtained from reporting systems. When using DSS, managers explore possible alternatives and obtain tentative information based on sets of alternative assumptions. Therefore, managers do not need to determine their information needs in advance. In return, 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 tailored to the strategic information needs of senior management. Top management obtains the information it needs from many sources, including letters, records, periodicals, and reports prepared by manual and computer systems. Other sources of strategic information are meetings, telephone calls, and public activities. Thus, most information comes from non-computer sources.

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

This may be of interest (selected paragraphs):
- Use of Internet networks in solving management problems.
- Automation of institutional activities
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PLAN Characteristics and purpose of management information systems Interaction of management system elements Structure of management information system Management levels in the generalized enterprise management model Cycle of management tasks Classification of management information systems

History The concept of management information systems emerged in the 1960s and has become the slogan of almost all attempts to introduce computer technology and data processing systems theory into organizations. At that time, it became apparent that computers, as applied to solving business problems, focused almost entirely on automating accounting tasks.

Purpose of the system Management information systems are designed to help management analyze data collected by other information systems, including accounting systems. Their goal is to satisfy the information needs of all employees of the company, without exception, dealing with decision making.

From the point of view of cybernetics, a system is a set of elements interconnected with each other and the external environment, the functioning of which is aimed at achieving a specific goal or useful result. The control system belongs to the category of large (complex) systems. The complexity of a system depends on the multitude of elements included in the system, their structural interaction, the complexity of internal and external connections, and dynamism.

In accordance with the cybernetic approach, the control system is characterized by two interconnected components: The interaction of system elements is ensured by the presence of connections between them that have input and output. Through the inputs the element is exposed to external influences, and through the output it itself influences the external environment. Thus, the management system develops control actions that are aimed at maintaining or improving the functioning of the enterprise in accordance with the set goal.

Object of management The object of management is the services and departments of the enterprise that carry out the implementation of assigned tasks and plans. In an economic system, a management object is a subsystem of material elements of economic activity (raw materials, materials, equipment, finished products, employees, etc.) and economic processes (supply, sales, main and auxiliary production, etc.).

Levels of management in the generalized model of enterprise management Since there are different interests, characteristics and levels in the organization, there are different types of management information systems. No single system can fully meet an organization's information needs.

The strategic level ensures the development of management decisions aimed at achieving the long-term strategic goals of the organization. Since the results of decisions made appear after a long time, such a management function as strategic planning is of particular importance at this level. Other management functions at this level are currently not fully developed. The strategic level of management is often called strategic or long-term planning. The legitimacy of a decision made at this level can be confirmed after a sufficiently long time. Months or years may pass. The responsibility for making management decisions is extremely high and is determined not only by the results of analysis using mathematical and special apparatus, but also by the professional intuition of managers.

The functional (tactical) level of management ensures the solution of problems that require preliminary analysis of information prepared at the first level. At this level, such a management function as analysis becomes of great importance. The volume of tasks to be solved decreases, but their complexity increases. At the same time, it is not always possible to develop the necessary solution quickly; additional time is required for analysis, comprehension, collection of missing information, etc. Management is associated with some delay from the moment of receiving information to making decisions and their implementation, as well as from the moment of implementing decisions to receiving a reaction to them. Medium-term management (and medium-term planning) covers a horizon of a year and a half, broken down by quarter and the nearest quarter by month. The medium-term plan is actually a detailing of the strategic plan for the near future.

The operational (lower) level of management ensures the solution of repetitive tasks and operations and a quick response to changes in current input information. At this level, both the volume of operations performed and the dynamics of management decision-making are quite large. This level of management is often called operational because of the need to quickly respond to changing situations. At the level of operational (operational) management, a large volume is occupied by accounting tasks. Operational management is current (daily or weekly) management and planning. It provides answers to specific questions, such as “what work needs to be done today or during the current week?”, “who exactly will be responsible for completing this task?”, “what work should be done first?”

The organizational function is to develop an organizational structure and a set of regulatory documents: staffing schedule for a company, department, laboratory, group, etc. indicating subordination, responsibility, sphere of competence, rights, responsibilities, etc. Most often this is stated in the regulations for the department, laboratory or job descriptions

Planning (planning function) consists of developing and implementing plans to accomplish assigned tasks. For example, a business plan for the entire company, a production plan, a marketing research plan, a financial plan, a research and development plan, etc. for various periods (year, quarter, month, day).

The accounting function consists of developing or using ready-made forms and methods for recording the company’s performance indicators: accounting, financial accounting, management accounting, etc. In general, accounting can be defined as the receipt, registration, accumulation, processing and provision of information about real business processes.

Analysis or analytical function is associated with studying the results of the implementation of plans and orders, identifying influencing factors, identifying reserves, studying development trends, etc. The analysis is performed by different specialists depending on the complexity and level of the analyzed object or process. Analysis of the results of a company's economic activities for a year or more is carried out by specialists, and at the workshop or department level, a manager at this level (the boss or his deputy) together with a specialist economist.

The incentive function or motivational function involves the development and application of various methods of stimulating the work of subordinate employees: financial incentives - salary, bonus, shares, promotion, etc.; psychological incentives - gratitude, certificates, titles, degrees, honor boards, etc.

Strategic management systems. Systems in this category provide support for management functions at the strategic level (mostly analysis, planning and control). Examples of strategic management information systems are the CORPORATE PLANNER, Project Expert systems, Balanced Scorecard systems from various manufacturers, etc. The division of systems in this category into classes is carried out depending on the depth of implementation in the systems of the specified management functions: analysis, planning, control. Actual data (accounting data) is entered into these systems either manually or by importing from operational accounting systems in a generalized form

Medium-term management systems. Systems in this category are also called business performance management systems (BPM Business Performance Management, or Corporate Performance Management). These include specialized systems for budget planning, control and deviation management. Systems of this kind ensure the creation of multidimensional interconnected budgets (operational and financial), analysis, planning, linking strategic indicators to operational indicators, control, and factor analysis of deviations. In addition, they allow you to build a really working system of personnel motivation and implement the given regulations of the budget process. Actual data (accounting data) is transferred to them using import from operational accounting systems in a generalized form for the day, week, month, depending on the interval for monitoring the implementation of plans chosen by the enterprise.

Real-time control systems. These systems are highly specialized and, as a rule, include some hardware components (sensors and data transmission devices) and analytical software that allows you to set parameters and permissible deviations of the controlled process, monitor its progress, analyze deviations and perform control actions when the process deviates from the specified parameters. When choosing such systems, enterprises do not have any difficulties; they always clearly know what they want, so they clearly formulate the selection criteria.

Operational management systems. This is a category of systems designed to support operational and operational management of an enterprise. It is with the classification of these systems and the selection of the system that best meets business requirements that the enterprise faces the most serious difficulties.

One of the first attempts to improve information flow, at least for senior management, was management information systems (MIS). Introduced in the late 1980s, such systems provided company executives with the ability to obtain sales information and other data quickly, without waiting months for special reports. The idea behind the MIS was correct, but its users were limited to senior management and were not connected to other company information systems. Penal systems have tended to become just another private, highly specialized system within another private system. One of the large steel companies in the United States discovered an unexpected effect when introducing a management system: senior managers who received information using the new system began to ask more questions to their subordinates. They just didn’t have the information to answer these questions

Since management accounting is concerned with providing information, we must first draw the line between information and data in the context of organizations, their management 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, the provision of information is not an end in itself and must ultimately stem from a desire to achieve the organization's goals (which may not be as simple as they may 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 TRO Ltd. regularly produces complex and detailed reports for managers. At the last meeting the following opinions were expressed about these reports:

It should be noted that the concept of non-monetary value is not so trivial; it involves a comparison of the existing situation with the one that could occur in the case when the organization follows the system of guidelines that it has formed for itself. Such comparison is carried out through continuous monitoring of performance results (or management audit), which is based not only on an assessment of the consistency of costs and results, but also on the management information system itself. The following questions are analyzed

Are we ready to work with the system? Do we have three main preliminary factors: a proper management system and cultural atmosphere, organizational clarity that exposes the lines of control and responsibility, an effective management information system If the above is missing, then it can be filled before implementing a management accounting system.

In addition, in medium and large organizations in conditions of fierce market competition, there is a need to create an independent or integrated management information system to obtain prompt, 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 - completeness, documentary validity, the use of a monetary meter and some others - make it possible to transform accounting information and bring it to the management staff and external users to 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.

A management information system (or MIS) is used to distribute a large amount of information between departments of an organization. It consists primarily of interconnected databases, generating and distributing data in the form of summary reports. These are, for example, reports on production, accounts receivable, and inventory reports, which provide management personnel with the latest (or, conversely, archival) information necessary for making operational or future decisions. The MIS system is able to develop solution options 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 unity of the production process, information and organization through the use of technical means of collecting, accumulating, processing and transmitting information in combination with the use of analytical methods of mathematical statistics and models of forecasting and analytical calculations.

Automated management information systems are designed to provide information about deviations from planned indicators based on rapid 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 company as a whole.

Participation in the development of the architecture of a management information system (statement of the problem for programmers)

These 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 incoming information in real time and provides managers with recommendations 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 assessing the quality of information produced by the management information system and forming the basis for decision-making, and the usefulness of the information analysis methodology used. Internal auditors are interested in ensuring that this trend increases and that they are perceived as experts in the field of independent management control activities.

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

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 domestic and foreign market operations? 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.

From the above responsibilities performed by the support group, it is clear that it has to solve many problems related to the sales of software products; this does not mean that the activities of this group are limited only to sales. Sales functions include selling a product and its advertising, analyzing the market situation and competition, developing a pricing policy and other tasks that face a manufacturer who creates certain products for the sake of making a profit. Even general-purpose software that is never designed specifically for sale requires all of the support functions listed above. Examples include such widespread applications as nuclear physics calculations, property title systems, insurance claims programs, management information systems, process control programs used by oil companies, educational planning systems, etc. However, examples of such general-purpose software that do not require the mentioned requirements

Although the concepts of “data” and “information” are close in meaning, there is an important difference between them: data is “raw” facts and numbers, which only when processed become information. For example, a stack of supplier invoices is data. After it is processed, the administration will receive information about such things as the purchase price, the range of goods/services purchased and the sources of their supply. A management information system (MIS) is a set of interconnected subsystems that filter and process data from a variety of internal ones in order to obtain usable information related to the activities of the organization (see Fig. 1.1).

At the last meeting of 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 you to compare actual results with your goals. Deviations should be analyzed as often as possible, preferably monthly. For example, quarterly variance analysis may be too late to allow managers to correct errors.

In modern enterprises of this type, the above-mentioned principle underlying the Smith plant seems to receive a new life. However, this principle is implemented by completely different technical means, on a qualitatively new, electronic basis. The potential capabilities of these systems are very wide, since, along with managing the operation of individual machines and groups of equipment, they are capable of performing the functions of integrated management of the production process at all its stages - at the level of a workshop, plant or even a group of plants, allowing the creation of management information systems.

Management information systems (MIS) regularly produce structured reports on various aspects of an organization's activities. Their task is to evaluate operations and create a report based on it. Typically, MIS process 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 it, and then issues a report. These reports can be displayed or printed.

Most businesses also use non-financial information. To meet various information needs, a management information system (MIS) is usually created. This system consists of interconnected subsystems that provide the information necessary to manage the firm, with the accounting subsystem being the most important since it plays a leading role in managing the flow of economic data and channeling it to all departments of the firm, as well as to interested parties outside the firm. Accounting is about decision making                         Managing a Modern Company (1995) -- [