Abstract
The article considers the issue of the introduction of intelligent management systems to ensure sustainable development of industrial enterprises. The concept of intelligence in information systems and its application to functions in production are analyzed. The classification of intelligent systems is discussed and the matching of the types of systems with the functions in the enterprise is carried out. The activity of the enterprise is considered from the point of view of management based on an extended cybernetic model. Within the framework of an enterprise managed at the level of three strata – strategic, tactical and operational – the need to add a function to the intelligent system to unite all levels of management is justified. It is proposed to use an intelligent system in the budgeting process to implement the methodology the ABC-ABB-ABM and to develop a ricasting system as a modern management accounting format. The list of key functions of an intelligent management system is substantiated, which includes intelligent controlling, coordination of expert opinions, as well as collection and analysis of information from open sources.
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