Development of the structure of information system for supporting the activity of nonprofit horticultural partnerships

Abstract

The developed automated system of information support for nonprofit horticultural partnerships (NHP) is intended for automation of management accounting of the economic activities of NHP. The effective management of the activity of nonprofit horticultural partnerships requires operating full, accurate, objective and timely economic information. This can be achieved through management accounting of the economic activity of NHP. The subject of this research is the methods of automation of control, monitoring and support of the establishment of management reporting of NHP. The object of this research is the information systems functioning within the “client-server” architecture. The research methods include the apparatus of relational algebra, theory of sets, optimization and mathematical statistics. It is noted that the activity of many NHP is carried out in the so-called “manual mode”, i.e. all necessary documents the employees fill by hand, and all calculations are by means of calculator. This substantiates the relevance of this research. Leaning on the conducted comparison of software products-analogues based the Saati method, the software “Info-Accountant for NHP” is chosen as a prototype. The author determines and describes the main algorithms of the developed system, the peculiarity of which is the formation of balance sheet and reports of its implementation, calculation of membership fees, introduction of the function of subsystem of NHP reference books(of the owners of land plots, streets, tariffs, expenditures, etc.). The output data is provided in form of a chart on the display form of the report subsystem. The scientific novelty lies in the suggested approach towards automation of accounting:  development of the forecast for pumping up the budget based on the previous periods.