ФОРМУВАННЯ ІНФОРМАЦІЙНО-АНАЛІТИЧНОГО СЕРВІСУ УПРАВЛІННЯ ПІДПРИЄМСТВОМ ТОРГІВЛІ

Abstract

The article substantiates the conceptual bases of formation of the system of information and analytical service of trade enterprise management. It is noted that in case of transformational changes, the need for rapid adaptation of business to the conditions of wartime and digitalization of business, the effectiveness of trade enterprise management depends on the quality of information used for management decisions. The necessity to ensure the efficiency of formation, sufficiency, proper fixation and appropriate analytical processing of the information array of data on the activities of the enterprise is recognized. It is proved that the most promising is an integrated approach to the formation of accounting and analytical information (financial and not financial) and its accumulation in a single circuit of the system of information and analytical service management of a trade enterprise. The scientific basis and theoretical and methodological positions of the formation of such a system (object, subject, principles, goals, tasks, functions, components, systems of provision) are formed. It defines the applied nature of the mechanism that through the development of the regulatory framework, on the basis of which the accounting policy, regulations and standards of analysis and controlling are formed, ensures the effective functioning of the system of information and analytical management service, and contributes to the complex solution of the problems of information support of management decisions on the functioning and development of a trade enterprise. The conceptual model of forming the system of information and analytical service management enterprise trade, which presents a set of views on the implementation of tasks to create the architecture of a single information space management, and provides verification of the outlined concept. A distinctive feature of the proposed concept is the recommendations for the creation in the management information system of a strategically oriented system of information and analytical service, which is formed under the influence of philosophical and branch theories and acquires signs of emergence through engineering technologies of accounting, analysis and controlling. The implementation of the proposed approach will allow combining in a single space-communicative and socio-cultural space information about the activities of trade enterprises, and through the formation of relevant databases of accounting and analytical data of financial and non-financial nature to satisfy the information requests of internal and external stakeholders.