计算机程序在分析企业财务和经济状况中的作用

S. Spivak, Iryna Didyk, Taras Skurskiy, Olya Zhytko
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摘要

本文考察了现代信息技术及其对企业财务活动分析的影响。对软件产品进行了分析。由此产生了在现代市场条件下应用最广泛的用于企业财务和经济状况分析和管理的自动化程序。介绍了各类企业分析研究用计算机程序的主要功能及其一般特点。由于高速数字化,企业会计核算、会计核算、报告、财务分析的行为发生了普遍的变化,这些都是企业经营的组成部分。企业财务分析自动化的引入是合理的。认为计算机技术大大简化了信息的收集、概括、传递和维护,提高了信息分析的准确性和效率。其特点是现代信息技术使对企业过程的分析更准确、更快、定性,从而提高了企业财务分析的效率,这是由于分析术语的减少,对财务和经济活动的大量信息的使用,计算错误的减少,各种建模和优化方法的使用。可以确定的是,当前的信息和通信技术确定了企业需要不断改进分析和会计,这将使进行分析和会计的过程具有竞争力,更有效和高质量,以及更简单和更便宜。通过对市场上现有的软件产品进行对比评估,确定哪一款软件最适合大、中、小型企业。明确了今后科学研究的方向。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The role of computer programs for analysis of the financial and economic condition of the enterprise
Modern information technologies and their impact on the analysis of financial activities of the enterprise are examined in the article. The analysis of software products is carried out. The most widespread applied automated programs for the analysis of a financial and economic condition and management of the enterprise which are applied in the conditions of the modern market are resulted. The main functions of computer programs used for analytical research in various enterprises and their general characteristics are described. Due to high-speed digitalization there is a general change in the conduct of business accounting, accounting, reporting, financial analysis, which are an integral part of the operation of enterprises. The introduction of automation of financial analysis of the enterprise is justified. It is determined that computer technology has greatly simplified the collection, generalization, transmission, maintenance of information, as well as increased the accuracy and efficiency of its analysis. It is characterized that modern IT-technologies make it possible to analyse process at the enterprises more accurately, faster, qualitatively that increasees efficiency of the enterprise’s financial analysis which occurs due to the analysis terms reduction, use of considerable quantity of information on financial and economic activity, calculation mistakes decrease, various uses of modeling and optimization methods. It is established that the current information and communication technologies establish the need for constant improvement of analysis and accounting in enterprises, which will make the process of conducting them competitive, more efficient and high quality, as well as simpler and cheaper. Based on the comparative assessment of software products available on the market, it is determined which of them are the most optimal for large, medium and small enterprises. The directions of further scientific researchers are defined.
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