Information and analytical support for the management of tangible current assets of the enterprise

Abstract

The paper investigates that the realization and control of the implementation of management decisions on tangible current assets is impossible without appropriate information and analytical support of this process. The main prerequisites for creating an effective management system of tangible current assets are indicated. The definition of information-analytical support of tangible current assets management of the enterprise is offered, which allows to consider it as: a component of tangible current assets management system; purposeful set of actions of management staff; the process of forming and transmitting available analytical information. It is established that the technology of accounting and analytical management of tangible current assets involves three stages: previous, basic and final. The characteristics of these stages are given and the tasks, the solution of which is realized within the functional subsystems of accounting, analysis, control, planning and forecasting, are determined. The authors define the object and subject, the purpose of management of tangible current assets, the task is formed, the principles of the system of management of tangible current assets of the enterprise are substantiated. Implementation of stages of technology to create appropriate information and analytical support is possible only with adequate management and technical support. Management support is related to determining the amount and structure of information needed for managers at different levels; clear setting of parameters and settings of the information exchange system; application of reliable methods of protection of the available information; using adapted information to justify and make strategic decisions. Technical support involves the use of computer engineering means, which allows you to filter, verify, duplicate and store information.