Abstract
Introduction. The article considers the theoretical and methodological foundations of effective use and implementation of modern information systems and design technologies in the context of flexible enterprise planning systems. It has been proven that the use of information technology to automate calculations (spreadsheets) plays a key role in ensuring effective computerization of the planning process. Purpose. Presentation of the main provisions of the alternative approach to the design of modern planning systems, relevant primarily for small and medium-sized businesses. The methodological and theoretical basis of the article were the works of leading foreign and domestic scientists on the algorithmization of the budgeting process and the theoretical foundations of planning systems. Achieving this goal was carried out using the following scientific techniques and research methods: monographic (in reviewing and studying the literature on the evaluation of ICT), analysis and synthesis (for research and generalization of research results); logicaltheoretical and dialectical (to form the conclusions of the study). In the process of research, the substantiation of theoretical calculations and conclusions was carried out on the basis of system-functional and structural approaches to the process of designing planning systems. The information base of the study is articles and monographs, including those posted on web pages. Research results. Theoretical bases of computerization of process of designing of flexible planning systems in the conditions of information economy are systematized, and also questions of providing the enterprise with resources by means of system of information and communication technologies which integrates information of the basic business processes are analyzed. Scientific novelty of research results. Is to develop a model of the relationship of information blocks of the designed planning systems for business structures in the electronic environment of the spreadsheet, based on which you can make quality management decisions. The organizational and methodical scheme of the process of designing and implementing flexible planning systems in business structures using the capabilities of the electronic environment of the spreadsheet processor is proposed. Conclusions. The obtained results can be used for further prospective research of information systems and technologies of planning systems design, as well as for the implementation of computerization tools for analytical and synthetic data processing of information systems in the enterprise.
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