Information accounting systems. Integrated system of informatization of housing and communal services. Information system object accounting

Development goals: Comprehensive automation of accruals, recalculations and payments for housing and communal services; Management of the process of accruals, recalculations and payments for housing and communal services; Control over the movement of collected funds; Interaction with information systems of passport offices, departments of the federal migration service in the regions, social protection authorities, apartment departments of local governments. AIS “System of charges for housing and communal services” is one of the basic elements of the management system in the housing and communal services sector

Reconciliation of residents through passport offices or using a data and population integration system Interaction with the AIS of social protection authorities, AIS of subsidy departments Maintaining the revenue part of facility accounting by service providers, types of services. Automated recalculation of payments for housing and communal services according to data from a unified emergency and dispatch service (in the event of a lack of services or a decrease in their quality) Accrual system Facility accounting system (management company) Social protection bodies Request for benefits RCC Service providers Power engineers Gas workers Landline communications RCC Billing center Passport table Housing management Subsidies Request for debt Formation of debt Transfer of funds Data on accrued benefits Information about non-payers Information about registration Submitting an application for registration, opening a personal account Meter readings Request for control meter readings Request for recalculation Information about low-quality services

Accrual system Service developed “ Personal Area» lk.ric-ul.ru Reflects information about your personal account: services provided on a personal account services provided on a personal account transactions on a personal account transactions on a personal account living residents Allows you to: enter meter readings enter meter readings receive certificates receive certificates pay via the Internet pay via the Internet

Payment Billing center Fixed communications RIC/RCC Online service City Vodokanal DDU Offline service Russian Post, RCC, Sberbank, ATMs, commercial banks, independent collectors 61 Reports address and meter readings 5 Print receipts Formation of a list of debt Online request for accrued debt Online request in the debt database 2 3 Reply about debt 4 Uploading the register daily report Ulyanovsk Energo UlGES Gazprom Processing, payment acceptance

Reception and accounting of payments from the public is implemented using a unified mechanism that allows you to: provide information about debt for payment through other payment collection systems, ATMs, mobile banking systems, accounting departments of employer enterprises, as well as via the Internet; accept payments of any type: cash and non-cash; provide the opportunity for payers to pay bills at any payment collection point; opportunity battery life payment acceptance points in sparsely populated areas of the region; support work with payments “until clarification”; support work with erroneously credited payments, that is, the ability to perform reversing accounting transactions.

Construction of contracts Management companies, homeowners' associations, etc. pay remuneration only for the repair and maintenance of housing PU, RSO pay remuneration in the context of the service provided RCC accrual, acceptance, splitting of payments Tripartite agreements PU, RSO RCC Provision of a database. Acceptance and transfer of payment Bilateral agreements

AIS "Passport Office" is intended for: automation of work in passport offices, information services population, ensuring information interaction between bodies whose competence includes registration and accounting of various categories of the population (registry office, Federal Migration Service), interaction with the AIS of settlements with the population for utilities, as well as information support for bodies that use information about the population in their activities.

For citizens: Reduced service time No need for additional requests Citizens Passport office of the Federal Migration Service Advantages: Increased data reliability Reduced time for servicing visitors Reduced labor intensity of work at the PS Reduced the number of trips of passport officers to the Federal Migration Service Information about those registered and issued is automatically sent to the RCC Billing Center Electronic document management Inquiries about residents Information about arrivals and departures Passport Office

Monetization of benefits 1. Register of benefit recipients 2. Verification stage 3. Creation of registers for PU 4. Distribution of PU registers 5. Receiving data on accruals 6. Calculation of benefits 7. Transfer of social security benefits 8. Receiving data on the transfer of funds and the method of transfer 9. Distribution of notifications to benefit recipients . RCC Authorized organization BENEFITS CENTER Department of social protection of population Territorial administration of SZN Territorial administration of SZN Territorial administration of SZN Territorial administration of SZN

Unified dispatch service Service providers Subscriber requests Unified dispatch service Management companies Accepted applications Information on the execution of applications Information on the execution of applications Administration Operational information on applications and execution. Reports

About the technical condition About the revenue and expenditure parts About the objects of the housing estate, management organizations, RSO About the improvement About houses, their design features About services, charges, payments, emergency work, work plans and their implementation About the consumed resources, tariffs, standards About preparation for the seasonal operation and its results Information that is integrated by the “Object accounting” system: Instrument accounting Disclosure of data on PP 731 on the portal

“Object accounting” The program has a Web interface and functions in all common browsers. Information is stored in a single database. The portal of management companies is connected to the database; information subject to disclosure under Government Decree 731 is automatically displayed on the portal.

Accounting RCC Application management system Service providers Management companies Facility accounting system (management company) Administration Information about the control reading of meters Information about income in the context of each house Information about recalculation Information about changes in equipment and about the control reading of meters Income in the context of houses and services Information about mutual settlements in the context of the service fund and services Reports in the context of government bodies Local governments have access to generalized information and, upon request, to detailed information Object accounting. Information flows

Constant monitoring of payment collections for objects; Viewing information on housing facilities (information about apartments, residents, preferential categories of citizens); View information for working with debtors; Accounting for accruals, recalculations and payments for housing and communal services for objects; Accounting for expenses of management companies, homeowners associations, subcontractors for housing and communal services facilities; The above opportunities: Integration and coordination of data from various systems in the housing and communal services sector for housing and communal services facilities; Accounting for work performed at sites; Accounting for the technical condition of housing and communal services facilities; Integration for financial and technical information for making management decisions. AIS “Object accounting” provides:

“Management of the housing stock” in the Criminal Code The technician-caretaker Enters information about: Structural features of the building About the technical condition About the degree of improvement Inspections about preparation for seasonal operation Current inspections Dispatcher Enters information about: Current applications Emergency applications Fulfillment of applications Foreman Distributes work Enters reports of completed preparation work for seasonal operation Information about work performed Worker Enters information about work performed, including paid work Receives a work order Accountant Enters information about: Management costs Volumes billed by the PU, amounts for consumed resources Production department Forms an annual production work plan Makes requests for planned work Forms work plans to prepare for seasonal operation Adjusts plans House metering devices Automatic readings Housing management server Sites Subcontractors Accepting applications Accounting for completed work Submitting applications Recording completed work Unified dispatch service Management Company

AIS "Housing Stock Management: State of the Housing Stock" will allow you to: describe each multi-apartment residential building, its design features, assess the technical condition of the housing stock, record inspection reports, work plans and reports of completed work in preparation for seasonal operation. AIS “Housing Stock Management: Accounting for Work on the Housing Stock” will allow you to: record requests for emergency and routine work, formulate production plans for scheduled work, monitor their implementation, transfer data on applications and work between organizations, create unified dispatch centers in municipalities. AIS “Housing Fund Management: Household Metering Devices” will allow you to: remotely maintain house metering devices and take their readings. Data from the program is available to the population, state bodies, local self-government bodies. Complex of programs “Housing Stock Management”

1. RIC collects consent to the processing of personal data (by department). 2. Each RIC division protects personal data in its information systems. In September 2010, RIC passed the personal data protection inspection of FSTEC and Ros Komnadzor. 3. During internetwork interaction, the RIC uses certified firewalls and VIP-NET cryptographic protection (encryption) tools. Implementation of the Law “On the Protection of Personal Data” using the example of RIC LLC ( Ulyanovsk region)

Integration subsystem Toolwork with registers of IS Housing and Communal Services/RCC IS OIV IS MFC ARM System of classifiers and reference books Register of state. and mun. services Information address system System for executing regulations RPGU Subsystem of regulations EPGU OMSU Federal. OGV Region. OGV Interaction with OGV SMEVSMEV Toolwork with reference books Region Passport office Object accounting Billing center

There are about 100 state information systems in the Russian Federation, they are divided into federal and regional. An organization operating any of these systems is required to comply with security requirements for the data processed within it. Depending on the classification, different information systems are subject to different requirements, for non-compliance with which sanctions are applied - from a fine to more serious measures.

The operation of all information systems in the Russian Federation is determined by the Federal Law of July 27, 2006 No. 149-FZ (as amended on July 21, 2014) “On Information, information technology and on the protection of information" (July 27, 2006). Article 14 of this law provides detailed description GIS. Operators of state information systems in which restricted access information is processed (not containing information constituting a state secret) are subject to the requirements set out in Order No. 17 of the FSTEC of Russia dated February 11, 2013 “On approval of requirements for the protection of information that does not constitute a state secret contained in state information systems."

Let us recall that an operator is a citizen or legal entity engaged in the operation of an information system, including the processing of information contained in its databases.

If an organization is connected to a state information system, then FSTEC Order No. 17 obliges the system to be certified, and only certified information security tools (with valid FSTEC or FSB certificates) must be used to protect information.

There are often cases when the operator of an information system mistakenly classifies it as a GIS, when it is not one. As a result, excessive security measures are applied to the system. For example, if by mistake the operator of a personal data information system classified it as state-owned, he will have to comply with more stringent requirements for the security of the information being processed than required by law. Meanwhile, the requirements for the protection of personal data information systems, which are regulated by FSTEC Order No. 21, are less stringent and do not require certification of the system.

In practice, it is not always clear whether the system to which you need to connect is state-owned, and, therefore, what measures to build information security need to be taken. Nevertheless, the plan of inspections by regulatory authorities is growing, and fines are systematically increasing.

How to distinguish GIS from non-GIS

A state information system is created when it is necessary to ensure:

implementation of powers of government agencies;
information exchange between government agencies;
achieving other goals established by federal laws.

You can understand that the information system belongs to the state using the following algorithm:

Find out if there is a legislative act requiring the creation of an information system.
Check the availability of the system in the Register of Federal State Information Systems. Similar registers exist at the level of the constituent entities of the Federation.
Pay attention to the purpose of the system. An indirect sign of classifying a system as a GIS will be a description of the powers that it implements. For example, each administration of the Republic of Bashkortostan has its own charter, which also describes the powers of local government bodies. The IS “Registration of citizens in need of residential premises on the territory of the Republic of Bashkortostan” was created to implement such powers of administrations as “adopting and organizing the implementation of plans and programs for the comprehensive socio-economic development of the municipal region”, and is a GIS.

If the system involves the exchange of information between government agencies, it is also highly likely to be state-owned (for example, an interdepartmental electronic document management system).

This is GIS. What to do?

FSTEC Order 17 prescribes the following measures to protect information for GIS operators:

developing requirements for the protection of information contained in the information system;
development of an information security system for an information system;
implementation of the information security system of the information system;
certification of the information system according to information security requirements (hereinafter referred to as ISPD certification) and its commissioning;
ensuring the protection of information during the operation of a certified information system;
ensuring the protection of information during decommissioning of a certified information system or after a decision is made to terminate information processing.

Organizations that are connected to government information systems must perform the following actions:

1. Classify IP and identify security threats.

IP classification is carried out in accordance with clause 14.2 17 of the FSTEC order.

Threats to information security are determined based on the results

assessing the capabilities of violators;
analysis of possible information system vulnerabilities;
analysis (or modeling) possible ways implementation of threats to information security;
assessing the consequences of violating information security properties (confidentiality, integrity, availability).

2. Generate requirements for the information processing system.

System requirements must contain:

the purpose and objectives of ensuring information security in the information system;
information system security class;
a list of regulatory legal acts, methodological documents and national standards that the information system must comply with;
list of information system protection objects;
requirements for measures and means of information protection used in the information system.

3. Develop an information security system for the information system.

To do this you need to do:

designing an information security system for an information system;
development of operational documentation for the information security system of the information system;
prototyping and testing of the information security system of the information system.

4. Implement the information security system of the information system, namely:

installation and configuration of information security tools in the information system;
development of documents defining the rules and procedures implemented by the operator to ensure the protection of information in the information system during its operation (hereinafter referred to as organizational and administrative documents on information protection);
implementation of organizational measures to protect information;
preliminary testing of the information security system of the information system;
trial operation of the information security system;
checking the constructed information security system for vulnerability;
acceptance tests of the information security system of the information system.

5. Certify ISPDn:

conduct certification tests;
receive a certificate of conformity.

There is a widespread belief that in order to pass an inspection by regulatory authorities, it is enough to have organizational and administrative documents, so GIS operators often neglect to implement security measures. Indeed, Roskomnadzor pays close attention to documents and the implementation of organizational and administrative measures to protect personal data in the organization. However, if questions arise, specialists from FSTEC and the FSB may be involved in the inspection. At the same time, FSTEC looks very carefully at the composition technical protection information and verifies the correctness of the threat model, and the FSB verifies the implementation of the requirements regarding the use of cryptographic information protection means.

Oleg Necheukhin, information systems protection expert, Kontur-Security

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Speaking about technological operations of collecting, registering, transmitting information using various technical means It is necessary to say a few words about scanning devices.

Entering information, especially graphic information, using a keyboard into a computer is very labor-intensive. Recently, there have been trends in the use business graphics- one of the main types of information, which requires prompt entry into a computer and providing users with the ability to generate hybrid documents and databases that combine graphics with text. All these functions in a PC are performed by scanning devices. They implement optical input of information and convert it into digital form with subsequent processing.

Among the documentary media that can be scanned by the camera system are: text, line drawings, photographs, microfilms. PC-based scanning devices are used not only for entering text and graphic information, but also in control systems, processing letters, and performing various accounting functions.

For these tasks, methods of encoding information using bar codes are most widely used. Scanning bar codes to enter information into a PC is done using miniature scanners that resemble a pencil. The scanner is moved by the user perpendicular to a group of strokes, an internal light source illuminates the area of this set immediately near the tip of the scanner. Bar codes are widely used both in trade and in enterprises (in the timesheet system: when reading the actual time worked from an employee’s card, it records the time, date, etc.).

Recently, more and more attention has been paid to tactile input devices - touch screen(“sensory” - sensitive). Tactile input devices are widely used as information and reference systems for general use and automated learning systems.

In practice, there are many options (organizational forms) for technological data processing processes. This depends on the use of various means of computing and organizational technology in individual operations of the technological process.

The construction of a technological process depends on the nature of the tasks being solved, the range of users, the technical means used, data control systems, etc.

The technological process of information processing using a computer includes the following operations:

1. acceptance and completion of primary documents (checking the completeness and quality of their completion, completion, etc.);

2. MN preparation and control;

3. entering data into a computer;

4. control, the results of which are issued to the control panel and terminal.

There are visual and software controls that allow you to monitor information for completeness of input, violation of the structure of the source data, and coding errors. If an error is detected, the entered data is corrected, adjusted and re-entered;

5. recording input information into source arrays;

6. sorting (if necessary);

7. data processing;

8. control and delivery of resultant information.

Listing the operations of the technological process, I would like to say a few words about the information storage operation. Until recently, information was stored on computer media such as punched cards, punched tapes, magnetic tapes, and magnetic disks. With the development of VT, information carriers have also changed. Already a floppy disk (flexible magnetic disk), which was subject to constant changes both in appearance and in the volume of recorded information, today can no longer meet the requirements of users. This concerns not only the technical reliability of storage media, but also the volume of stored information. Modern economic information systems with powerful processors equipped with removable hard drives, CD-ROMs with laser discs, provide more high speed information processing and allow the user to work with large volumes of data, providing ease of use and reliability in the safety of information.

4. Issues in the development of accounting information technologies

4.1 Stages of development of technological accounting processes

Designing sustainable data processing processes is a challenging task. This complexity is due to the fact that the AEOI system itself belongs to the class of complex systems and during its development many parameters must be taken into account, including not only purely technical ones, but also parameters that take into account various human factors, issues of increasing service life and use tools, reducing development time, a number of economic considerations, etc.

Electronic task processing technology is a set of strictly regulated human-machine operations performed in a certain sequence, starting from the moment of creation of the primary accounting document and ending with the preparation of consolidated financial statements.

The current stage is characterized by the creation of new information technology based on decentralized processing of accounting tasks. Let's consider its distinctive points:

The use of computers installed at the user’s workplace, where problem solving is performed by an accountant directly at his workplace;

Formation of local and multi-level computer networks, providing integrated processing of economic tasks of various divisions of an enterprise (organization, company);

A significant increase in the composition of accounting calculations performed by computer technology;

Creation of a single distributed enterprise database for various departments;

The ability to generate primary accounting documents by machine, which ensures the transition to paperless technology and reduces the labor intensity of operations for collecting and registering documents;

Integration of solutions to complex accounting problems;

Possibility of organizing information and reference services for an accountant through an interactive mode.

New integrated technology is a complex information technology and software complex, designed in close interconnection.

The technological process is developed during the preparation of a detailed design.

All operations of the technological process are performed on a PC sequentially, at one workplace and in accordance with the structure.

The basis for processing accounting tasks are different kinds information arrays.

The first type is associated with the processes of collecting and registering primary documents. When using a PC, it becomes possible to form them by machine, which automates the process of creating documents. However, it is possible that primary documents filled out on the PC will also be received manually. The second type of information support is files of variable and conditionally permanent information on computer media and in PC memory (database). Variable information files are generated based on data from primary documents and are used once when solving a problem for a certain period (for example, arrays of work orders, receipt orders, expense cash orders, invoices, etc.).

Files of conditionally permanent information are created once during the implementation of the project, are used repeatedly and are periodically adjusted. These include arrays of various standards, reference data, inventory cards for accounting for fixed assets, personal cards of employees, etc.

In conditions of decentralized processing, when all operations of the technological process are performed by an accountant at his workplace, the content of the traditionally established stages of the technological process changes somewhat. The execution of all operations is determined by the program menu, which appears on the screen immediately after turning on the machine. The menu is a list of program blocks (modules), where each module performs certain functions of the technological process, from entering primary documents to compiling summary reports.

IN technological process performed on a PC, the following stages can be distinguished: preparatory, initial and main.

The preparatory stage is associated with the preparation of the program and information base to work. This stage acquires particular importance in the initial period, when implementing the task. The accountant enters the company's reference data into the machine, adjusts the chart of accounts and the composition of standard transactions. Various directories are filled out and adjusted: departments, enterprises, materials, suppliers, buyers, etc. When implementing a project, balances on balance sheet accounts are entered manually once; then they are obtained automatically. It also provides for the execution of operations to establish the billing period.

The initial stage is associated with collection operations and registration of primary documents. As already noted, it is possible to generate documents manually or automatically. Data from primary documents is entered into the machine periodically, as data is received.

The document entry program provides the following functions:

Drawing up a register of entered documents, assigning them a unique number, date of extract and other characteristics;

Automatic entry into the document of reference and conditionally constant characteristics (suppliers, price, etc.);

Converting entered digital information into alphabetical information;

Automatic execution of entries in the journal of business transactions;

Removing incorrect documents;

Control and correction of incorrect information;

Printing the primary document;

Duplication of documents.

The initial stage ends with the placement of these documents into base arrays.

The main stage is the final stage of working with the program and is associated with obtaining various reporting forms. During the main stage, the machine ensures that various combined (working) arrays are obtained from the data base and used to compile reports. Each working array must be sorted by some keyword(for example, the nomenclature number of the material) and the calculation of the total data in it. As a result, a reporting summary is generated, which is then issued “For printing”.

It is also possible to perform such operations as archiving data onto computer media and generating information for transfer to other workstations.

The modern stage of development of computer processing is characterized by the integration of accounting tasks provided for by the operations of the technological process. Its essence is that by processing each section of accounting on a separate workstation, information is generated, which is subsequently combined and used by the main module of the program to obtain consolidated accounting statements.

All stages of technological process development are documented. Documentation is the preparation of a description of the selected options for constructing an information technology with comments that ensure their use during the operation of the system.

The presence of documentary justification allows you to verify the correctness of the option.

4.2 Parameters of technological accounting processes

Rational construction and optimization of information technologies are possible only through the use of a parametric process model.

Parameters are measurable quantities that characterize the structure of the process and its development. Information technology parameters reflect an interconnected set of process characteristics. The parameters of the information technology design system elements are interdependent.

When considering the main characteristics of technological data processing processes, generalized indicators are used with further detail at other levels of analysis of the data processing system.

These parameters include:

Economic effect from automation of data processing (OD);

Capital costs for computer and organizational equipment;

Cost of designing OA technological processes;

Resources for system design and operation;

ML technology design period;

Operating costs;

Functional task parameters;

Parameters of computing and organizational technology;

Cost of organizing and operating a database or data files;

Parameters of storage structures and cost of data storage;

Data access time;

Time to solve functional problems of users;

Efficiency of control methods.

Analyzing the above, we can distinguish three groups of parameters: initial - task parameters, VT parameters, resources, storage structure parameters; intermediate and resultant - economic effect from automated processing data, operating costs, design time and cost, etc.

Data processing technology is influenced by factors that are independent or weakly dependent on the designer - unregulated, and factors that he can significantly influence - regulated (controlled).

Unregulated technology parameters include: volume of input and output data; complexity of the algorithm and amount of calculations; frequency and regularity of problem solving; the extent to which the results of one task are used in other tasks; parameters of hard-coded hardware and system-wide software, etc.

The adjustable parameters of the technology include the choice of characteristics of hardware and software, parameters of information support, methods of control and data protection, placement of hardware, and the sequence of operations of the technological process.

In the process of selecting adjustable (controlled) parameters when designing data processing technology, it is a good help to use methods mathematical modeling. Sometimes, to simplify a task, it is necessary to consider individual fragments of the technological process, searching for rational solutions. This method must be used very carefully, since partial optimization can have a negative impact on overall optimization.

The practice of data processing and a number of theoretical studies have shown the advisability of selecting certain values of the regulated parameters of the technology in the event that the unregulated parameters accept a certain value. For example, when there is a large volume of input data, in order to reduce the time spent on processing it, it is recommended that data be prepared using multi-console data preparation systems on magnetic media. In this case, you should make maximum use software methods control with precise localization of errors detected in the processes of entering and processing information. This allows for the process of finding and correcting errors.

The large volume of input data dictates that as an appropriate technology, choose a technology that involves reducing the number of calculations in output programs, providing the ability to resume printing in the event of a failure, paper break or jam, ensuring the reliability of output devices, including through redundancy, and developing methods for reproducing tabs and so on.

The complexity of the algorithm and the large amount of calculations determine the need to create checkpoints in programs that will allow data processing to be resumed in the event of any computer failures, not from the very beginning, but from the nearest checkpoint.

4.3 Quality criteria for technological accounting processes

Designing sustainable technology should be viewed as a decision-making problem. Each task of this type is characterized by the presence of a number of goals and the presence of different ways to achieve these goals with varying effectiveness of their implementation. The effectiveness of the implementation of various technological process options must be quantified, i.e. expressed using a certain value: the efficiency criterion.

Using this indicator, it is possible to determine the comparative advantages and disadvantages of various options for organizing technological processes. In addition, delving into comparative assessments, it is necessary to talk about the effectiveness of using certain ready-made software products of the same type or similar in functionality, be it spreadsheet processors, text editors, databases or integrated software. How can the choice of one or the other be justified? software product when solving specific economic problems?

When analyzing system complexity, the input-output ratio is often used as a criterion. It is advisable to apply this criterion when analyzing data processing technology. In this case, the release could be considered to satisfy the information needs of users. In this case, inputs and output must be expressed in the same units. Then the criterion for evaluating technology options can be determined by the value:

K = W - Z (1)

Where W - valuation of the issue;

Z - costs of development (purchase, modification) and operation of data processing technology.

In this case, preference is given to the option with a larger value K.

At present, unfortunately, there are no sufficiently reliable methods for determining the valuation of output.

But, when for different technologies we have the same satisfaction of users’ information needs, costs can be taken as an efficiency criterion ( Z). In this case, the choice of technology options should be carried out at a minimum cost.

Costs can be broken down into a number of components:

Z = Z r + E + Z e + Z m (2)

Where Z r- one-time costs for development, debugging, implementation of technology, acquisition of additional equipment. equipment, personnel training, etc.

E- efficiency ratio of capital investments;

Z e- operating costs associated with working with the selected technology;

Zm- costs associated with modification and adaptation of data processing technology.

In addition to the global criterion discussed earlier (efficiency), local criteria are also used, one of which is the time it takes to solve a problem on a computer. Currently, a number of problems have been set and solved regarding rational and optimal data processing technology. These tasks are associated with the choice of organizing information arrays, the choice of data processing methods, in particular the choice of sorting methods, methods of dividing tasks into modules, and searching for information.

Much attention is paid to methods for ensuring the reliability and reliability of information, etc. The basis for a qualitative assessment of information technology is the variety of methods and methods of their design. The most important indicator is the degree of compliance of information technology with the scientific and technical level of its development. To others the most important indicator The quality of information technology is functional completeness ( F) - the ratio of areas of automated information processing ( Qa) to the area of information processing ( Qi) for the functioning of the entire control system:

F = QA / QAnd (3)

Indicator of timeliness of information processing ( Ksw) is determined by the number of indicator values developed within the framework of information technology over a certain time ( t), and values of indicators obtained outside the planned period for their submission ( ѓў t):

KSt. =(t - t)/ t(4)

A qualitative characteristic of information technologies is their reliability indicators. There are functional and adaptive reliability.

Functional - the property of information technology to implement the functions of information software and technology support, technical and ergonomic support with a certain reliability.

Adaptive - the property of information technology to implement its functions when they change within the boundaries established during the design:

Khell = to / (to+ tV) (5)

to- average time between failures, inversely proportional to the intensity of the failure flow;

tв- average recovery time, inversely proportional to the intensity of the recovery flow.

4.4 Criteria for optimization of accounting information technologies

Economic tasks (planning, accounting, management, etc.) need information about the development and needs of the economy, about the state of management objects. This information allows you to analyze the activity of the object over the past period, draw general conclusions and give a forecast of the future activity of the managed object.

The following factors are characteristic of economic tasks implemented in a dialogue (interactive) mode:

1. Multivariate solutions (each task has different options that differ from each other in economic indicators, resources consumed, and achieved economic effect).

2. Availability of an optimality criterion.

The multivariance of solutions to a problem is dictated by the existence of different ways to achieve the goal set in the problem. In this case, human intervention in the process of solving a problem plays an important role.

The interactive mode of problem solving is most often used in the operational management of an economic entity. The data here is more often subject to change, modernization, and answers are required from various perspectives and to numerous questions. An economic problem, as a rule, is multi-criteria, so human participation is necessary to select a criterion .

The multivariance and multicriteria nature of economic tasks presupposes their implementation as human-machine procedures.

One of the parameters of economic problems solved interactively is the complexity of the algorithm (the volume of calculations and the complexity of data processing procedures that require large control points in the AOEI technological process).

The frequency of solving the problem and the frequency of using input and result data are also of great importance. An increase in frequency requires minimizing the time and operating costs for solving the problem, increases the degree of efficiency of calculation results and the number of control operations. An increase in the frequency of use of indicators leads to increased requirements for their reliability and increased autonomy for making changes to stored data. The organization of the process of automated problem solving is characterized by the widespread use of methods of logical-syntactic and arithmetic control of initial, intermediate and result data.

The technology of in-machine OI is specified by the sequence of implemented procedures - diagrams of the interconnection of software modules and information arrays. This scheme represents a decomposition of the general process of solving a problem into separate procedures for transforming arrays, called modules (these are input, control, rewriting information from one MN to another, sorting, data compaction, editing, accumulation, printing, etc.) . All this requires reducing the number of views of arrays and the time required to solve a problem, reducing the number and volume of labor-intensive procedures, and using effective methods of information retrieval.

When decomposing the process of solving a problem on a computer into separate stages, it is also necessary to take into account the availability of ready-made programs for implementing the corresponding module and the availability of ready-made software questionnaires.

When designing an optimal in-machine ML technology online, it is necessary to establish optimization criteria and constraints. The criterion for optimizing ML technology must be the only one if we want to apply economic methods to solve this problem. An important condition is a criterion, the rest (indicators, conditions) act as restrictions.

One of the criteria for optimizing OI technology in interactive mode is the time it takes to complete a task on a computer, which depends on the nature of working with arrays. Therefore, the development of optimal OEE technology on a computer must ensure the fulfillment of the following requirements:

Reducing the number of arrays per MN, which helps reduce calculation time;

Increasing the number of arrays processed in parallel in one module;

Sorting and efficient search methods in RAM;

Reducing user response time to computer requests;

reduction of user input time from the keyboard.

When developing optimal OEE technology, an important criterion is the time it takes to wait for a response from the user or the computer. The optimal waiting time is 2 seconds. If it exceeds 2 seconds, then this leads to an increase in the time required to solve the problem and to ineffective use of the vehicle and communication channels. If the waiting time is less than 2 seconds, then the person’s performance decreases.

Another criterion for optimizing ML technology is the use of different DBMS (the type and parameters of the DBMS affect the efficiency of system operation). The next criterion is the selection of the necessary and sufficient number of requests to implement the task and obtain the necessary information.

Interactive mode technology in practice contributes to the best combination of user and computer capabilities in the process of solving economic problems. For example, the interactive mode of communication with the database provides:

Possibility of searching through various combinations of search characteristics in a query;

Improving the characteristics of output data by quickly adjusting the request from the terminal;

The ability to expand, narrow or change the direction of the search immediately after receiving the results;

Versatility of access points;

Quick access to rarely used information;

Operational analysis of output information;

The dialogue mode is characterized by three indicators:

1. "friendliness" - ease of learning and conducting on-screen dialogue (hint mode, forgiveness of mistakes in manipulations, etc.);

2. “flexibility” - the flexibility indicator determines the range of different procedures when the user works with the terminal;

3. “productivity” - this indicator characterizes the time from the moment the user contacts until the required information is displayed on the screen.

During the dialogue, the user implements the following main functions:

Input function (quick text correction, visual control);

View function (text editing with inclusion, exclusion, replacement, shift, rearrangement, disconnection, data merging);

Processing function (semantic OA, new page layout, compiling a table of contents, organizing data entry from other programs);

A text rendering function that controls text output and captures print settings.

Speaking about the interactive mode, about the relationship between the user and the computer

It is necessary to raise the issue of the degree of security of system data. The problem of information security is one of the most important when designing optimal information technology. This issue covers both physical data protection and system programs, and protection against unauthorized access to data.

The problem of ensuring the authorization of data use covers the issues of protecting data from unwanted modification or destruction, as well as from unauthorized reading.

Three generalized data access control mechanisms can be distinguished:

1. user identification (protection using software passwords). The password is changed periodically to prevent unauthorized use. This method is the simplest and cheapest, but does not provide reliable protection.

2. automatic callback method (there is no need to remember passwords, the user tells the computer his identification code, which is checked against the codes located in the computer’s memory and only then gets access to the information). Disadvantage: low transfer speed.

3. data encoding method - the most effective method protection. The source of information encodes it using some algorithm and encoding key. The resulting encrypted output is not accessible to anyone except the key owner.

The mode of graphical presentation of the dialogue is specified in the form of a diagram and tables of the dialogue. A dialogue scheme is developed for the entire range of tasks to be solved, introduced into the system and the organization of the user with the computer is predetermined.

A dialogue diagram is a graphical interpretation of a dialogue design that specifies the required sequence of data exchanges between the user and the system. The main graphical representation of a dialog diagram is a state diagram. Each vertex of the graph corresponds to a certain state of the dialogue, and the arc determines the change in this state. In each dialog state, the system waits for a message to be entered from the user and, depending on the information entered, switches to another state. When exiting, the corresponding data processing from the infobase is carried out and certain information is displayed on the screen or printed.

There are linear (for entering and viewing different types of information), tree-like (for selective correction and menu control) and network (corresponding to directive control and direct editing of data) dialogue schemes.

One of the graph models used in practice dialogue system is a tree of conversations, where the vertices represent texts on the display screen, and the arcs are possible paths to move from one vertex to another. The work performed by a computer is depicted in the form of branches of a conversation tree. At the root of the tree there is a user message that initiates the task, then branching occurs to varying degrees depending on the number of options for the user's response to the computer's request. The set of vertices of the graph determines the set of states in which the dialog process can be. The set of graph arcs corresponds to possible transitions from one state to another. State changes are carried out either by program or in accordance with user directives.

The following must be taken into account:

The number of vertices in the graph should reflect all possible situations that arise during the dialogue (i.e., functional completeness is ensured);

The transition from one state to another must be performed in short periods of time (fractions of seconds or several seconds).

The user is informed of a list of possible operations (modes) within the given dialogue topic:

1. input of initial information;

2. adjustment of the information base;

3. adjustment of price classifiers;

4. provision of information on regulated and unregulated requests;

5. end of work.

4.5 Justification of the need to use and create an automated workplace - an accountant to solve a set of accounting problems

For efficient operation, computing equipment in the following configuration is required:

Server - a specialized server with a RAM capacity of 64 ... 256 MB, equipped with a streamer and an uninterruptible power supply;

Work station - Personal Computer with a memory capacity of at least 32 ... 64 MB for Windows95, Windows NT.

In contrast to centralized data processing associated with the concentration of the main computing power in a computer center, it is possible to abandon this largely “artificial trend” and carry out information processing in the places of its direct origin and use. This allows you to eliminate intermediate links when communicating between a person and a computer. As a result, all technological procedures, from entering information to obtaining output data, can be performed by management employees directly at their workplaces.

Data processing systems (DPS) based on the AWS concept have received widespread development.

A workstation is an automated workstation of a control system, equipped with means that ensure human participation in the implementation of automated functions of the automated control system.

When creating an automated workplace accountant, the following basic principles are distinguished: consistency, flexibility, stability, efficiency.

According to the principle of systematicity, an accountant's automated workplace should be considered as a system, the structure of which is determined by its functional purpose.

The principle of flexibility means the adaptability of the system to possible restructuring due to the modularity of the construction of all subsystems and the standardization of their elements.

The principle of sustainability is that the automated workplace accountant system must perform basic functions regardless of the impact of internal and external possible factors on it. This means that problems in individual parts of the system should be easily fixable, and the system’s functionality should be quickly restored.

The effectiveness of an automated workplace accountant should be considered as an integral indicator of the level of implementation of the above principles, related to the costs of creating and operating the system.

The functioning of an automated workplace accountant can give a numerical effect only if the functions and load are correctly distributed between a person and computer information processing tools, the core of which is a computer. Only then will automated workplaces become a means of increasing not only labor productivity and management efficiency, but also the social comfort of specialists.

Accountant's workstation- this is a workplace equipped with computer technology and tools that ensure automation of most of the operations of the accounting process when it is performed professional functions. The accountant is left with only a small part of manual operations and management decisions.

Tools include technical, information, software and technological support. Each accountant has his own set of tools (programs, data arrays) recorded on a hard drive. magnetic disk or magnetic floppy disks.

Accounting, equipped with an automated workplace, becomes automated (computer) accounting.

You can dwell on the main advantages of the automated workplace; the use of modern personal computers as technical means of the accountant's automated workplace allows, simultaneously with the organization of a decentralized system for processing accounting data, to integrate the accounting information database, ensuring the interconnected reflection of business transactions in the accounts of synthetic and analytical accounting. The most important advantage of automated workplaces is the ability to use PCs in small and medium-sized enterprises. This provides small organizations with access to electronic equipment, which was completely excluded during centralized processing.

In conditions of decentralized processing, it becomes possible to solve individual accounting tasks at the accountant’s workstation and transfer the results obtained to a PC more high level for compiling consolidated accounting and reporting registers. Information processing procedures such as data entry and data grouping are carried out at one workplace. The accountant is directly involved in the computing process and bears full responsibility for it. The organization of decentralized processing helps to reduce processing times, increase the efficiency and reliability of accounting data.

The automated workplace of an accountant allows you to solve accounting problems in routine and query modes, monitor results, search for information, and conduct repeated calculations.

The processing technology is designed for accounting personnel who do not have experience working with computer technology. An important advantage of the new information technology is its orientation towards existing forms of accounting - the journal-order system, which does not require a fundamental change in accounting.

The use of personal computers changes the methods of generating primary accounting documentation. The transition to paperless technology is beginning, providing a solution to the traditional problem - automation of primary accounting.

A new dialog form is created automated form accounting, which allows you to organize information and reference services for an accountant by obtaining information stored in a PC database, which provides a more rapid assessment of the state of the economic activity of an object, as well as its analysis. Decentralized accounting processing using a PC provides for closer integration of accounting tasks. Processing technology covers several levels, starting from the place of origin of the primary document and ending with the preparation of financial statements.

Many calculations that were previously performed manually are automated. An accountant has the ability to create various new forms of documents, reports, tables at will. All this requires the accountant to have knowledge of personal computers and the ability to use special and functional application software packages.

Organizing an accountant's workstation leads to increased productivity, strengthened control and analytical functions, and increased prestige and work culture.

4.6 Justification of design solutions for software for a set of accounting tasks

Accumulated experience suggests that an accountant's workstation must meet the following requirements:

Timely satisfaction of information and computing

specialist needs;

- minimum response time to user requests;

Adaptation to the user’s level of training and professional needs;

Ease of mastering the techniques of working on an automated workplace and ease of communication,

reliability and ease of maintenance;

Tolerance towards the user;

Possibility of quick user training;

Ability to work as part of a computer network.

The automated workplace accountant software is divided into system and application (Figure 3):

Workstation accountant software diagram

Rice.

When designing software for an accountant's automated workplace, it is necessary to observe the principle of focusing the developed software on a specific user, which should ensure the implementation of functions that correspond to the professional orientation of the automated workplace.

The accountant's workstation must be equipped with the necessary software and tools:

Computer operating systems;

Translators (interpreters) from various algorithms and user languages;

Design and data processing tools (on-screen editors for text and graphic information, DBMS, table processors, output form generators);

Actually user programs(processing, training, knowledge DBMS, etc.).

It should be noted that the accountant's workstation includes the following main elements: computer; software tools, databases and user knowledge bases. Complete set of automated workstations with technical and software, as well as the elements listed above, depends on the purpose and composition of the tasks being solved. Solving economic problems based on automated workplaces involves searching for the required information in the information base, its subsequent processing using calculation algorithms and displaying the results on the screen or in print. Effective operation of automated workplaces requires the use of languages of communication between the user and the computer. The most developed means of communication between a user and a computer are implemented by linguistic processors that are capable of performing various types of analysis of the input message (syntactic, morphological, semantic), and are focused on working with a specific subject area.

The dialogue is implemented on the basis of a pre-developed scenario, which is represented by semantic networks, dialogue tables, frames (new type of data structures on the basis of which intelligent databases are built) and other means used to specify domain models.

The described functionality of the automated workplace accountant is implemented by a set of software components.

Each of the software components performs a wide range of actions and in most cases can be used independently of the others. The central component, without which other tools cannot operate, is the OS. It provides: creation and updating of a file directory various types, directory browsing and file printing, file renaming and editing, file protection, distribution external memory and etc.

The most popular user multitasking OS should be recognized as UNIX. Advantages: simple file structure, presence of hierarchical directory files, big choice tools for multitasking. Functionality UNIX OS allows you to effectively use it in local networks PC (for example, for separating files).

The accountant's automated workplace software includes information base management tools that provide:

Creation and updating of an information base;

Searches for the required information on regulated and non-regulated requests;

Organization of formatted input-output of information;

Computational processing, etc.

It is often used to present data in an infobase.

relational model. Along with relational DBMSs, table processors are used. In this case, input and output data and reference data are presented in the form of tables, algorithmization is reduced to building a model for calculating indicators of output documents (PPP Excel). This group also includes integrated packages that implement the functions of table processors, DBMS, text editor, decision support tools, presentation creation programs, graphic editor.

4.7 Justification of design solutions for information support of a set of accounting tasks

Information support for accounting is characterized by a large volume of various primary documents arising in various departments both outside and within the accounting department, as well as the widespread use of regulatory and reference documentation.

All business transactions are recorded in the primary accounting document - a complete and reliable written certificate of the completion of a business transaction. Documents have legal force.

Standard accounting documents are divided into intersectoral and sectoral. Intersectoral ones are uniform for use in all enterprises and organizations. These include documents for accounting of fixed assets, cash and payment documents, documents for settlements with accountable persons. Recommendations have been developed for accounting and the use of unified accounting registers in small enterprises.

Industry forms are advisory in nature. Based on them, each industry can develop its own forms of documents, taking into account the specifics of accounting in this area. Industry-specific forms of documents are used in the areas of labor and wage accounting, materials accounting, and finished product accounting.

All primary accounting documents are developed taking into account the requirements of GOST, a unified documentation system and reflect the requirements for computer processing.

Accounting documents are classified according to various criteria:

Purpose - administrative, executive (exculpatory), accounting registration, combined;

The volume of reflected transactions - single (primary) and consolidated;

Methods of use - one-time and cumulative;

The number of positions taken into account - single-line and multi-line;

Place of compilation - internal and external;

The filling method is manually, using accounting automation tools.

Directives are documents that contain permission to carry out any business transaction, for example, an order for an enterprise on a business trip is an administrative document for issuing an amount for reporting to a business traveler.

Executory (exculpatory) documents are documents that contain information about the execution of an order.

Most of the accounting documents are combined (administrative-executive), for example, a payroll document signed by loan administrators is an administrative document for the cashier, and after wage issued, the statement acquires the status of an executive (exculpatory) document.

Accounting documents contain accounting entries (account correspondence). These include memorial orders and transcripts.

Material documents formalize operations for the movement of inventory items (materials, fuel, containers, spare parts, small items, semi-finished products, finished products).

Settlement documents are used to formalize settlement relationships between an enterprise and its counterparties regarding emerging obligations (for example, invoices, invoices, payment requests - orders).

A single primary document is a carrier of information about one business transaction, and a summary document is about the entire set of business transactions of the same type for a certain period of time (day, week, decade, month). It is compiled on the basis of single (primary) documents.

A one-time document is used to carry out a one-time business transaction, and a cumulative document is used to carry out multiple one-time business transactions within the established time limits. So, for the release of materials each time it is necessary to register new document- requirement for leave. According to limit-fence cards, materials from the warehouse are released within the established limit many times during the month.

A one-line document contains one accounting item; multiline - two positions or more. One-line documents (for example, to register the receipt of materials and their issue) are used with manual accounting techniques, since their use facilitates the grouping of documents (by item numbers, types of materials and directions of consumption). In conditions of automated data processing using computers, multi-line documents are used.

The technique for preparing accounting documents (manually or on computers) depends on the degree of technical equipment of the accounting service of the enterprise, its production and functional divisions with computers. But the current rules for processing individual business transactions in some cases require drawing up a document manually.

Information support in the accountant's workstation - it's a collection unified system classification and coding of technical and economic information, unified documentation systems and information arrays used in accounting information systems.

The effectiveness of decision making depends on the completeness, quality, reliability and efficiency of information circulating in the system. This largely depends on information support, which must be organized in such a way as to meet the requirements of a systematic approach to its operation:

Objectively reflect the processes occurring in the management system;

Have a practical focus, i.e. the design of information support should be carried out taking into account the entire range of tasks to be solved;

Ensure the availability of calculation and analytical information that cannot be obtained in the process of direct observation and measurement;

Increase the coefficient of information use at all organizational levels of management (minimum primary, maximum secondary, derivative information);

Ensure information compatibility of all types of information systems.

Designing information support is a complex and labor-intensive process that requires a number of works:

Development of methodological foundations for organizing information support;

Creation of a unified system of classification and coding of information;

Determination of volumes and flows of information;

Determination of the structure and composition of the database;

Creation and maintenance of databases;

Choosing methods for monitoring and adjusting databases;

Unification of the query language and description of user data.

Based on this, it can be determined that Information Support is considered as a set of means and methods for constructing an information base. Information support for accounting information systems is divided into out-of-machine and in-machine (Figure 4, page 46).

Structure of information support for accounting information systems

Off-machine information support for accounting:

Accounting information is a set of information about the production and economic activities of an enterprise.

Accounting information serves not only to analyze the results, but also to predict the results of the enterprise's various decisions. In addition to internal users, namely enterprise managers, there are external users accounting information. These include shareholders, investors, creditors, customers, clients, auditors and tax inspectors.

Classification of accounting information:

Depending on various classification characteristics, accounting information can be divided into different types.

Depending on the relationship to the information system, it is divided into incoming (internal and external) and outgoing (internal and external).

Depending on the processing process, unprocessed and processed (intermediate, result).

Depending on the stage of formation and processing into primary and secondary.

Depending on the degree of saturation, reliable and unreliable.

Depending on the significance, useful and useless.

Depending on the degree of stability, variable and constant (absolutely constant, conditionally constant).

Depending on the influence on the source of formation, active and passive.

Depending on the form of identification, digital, alphabetical and symbolic.

Accounting information is considered useful if it is reliable and meaningful.

Reliability indicates the completeness of the reflected economic processes at the enterprise, easy verifiability and the absence of interest of any specific person.

The significance of accounting information lies in its timeliness and usefulness based on feedback.

The requirements for accounting information in order to ensure its unambiguous perception are as follows:

Accounting information must be comparable and constant, i.e. During the accounting period, the same numbers and accounting methods must be used;

Accounting information must be material. Effort should not be wasted on taking into account minor factors;

Accounting information should be conservative, i.e. you should choose a less optimistic estimate associated with the lack of profit and taking into account possible losses;

Accounting information must be complete, i.e. contain as much information as possible.