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Methods of collection and processing of economic information. Basic methods of processing economic information

Information technologies of the organization serve the strategic goals of the business, are used to manage the activities of structures and objects, financial, informational, material flows, jobs and teams of people. Demand for information and information Services in the field of economics and management ensures the development, distribution and increasingly effective use information technology (IT). The creation of modern technologies is unthinkable without the use of various technical means, and primarily computers.

The strategic goals of information technology are to ensure business development, its manageability and quality, competitiveness, and reducing the cost of business processes. Information technology - this is a system-organized sequence of operations performed on information using means and methods of automation. Operations are elementary actions on information. Typical technological operations include the collection and registration of information, its transmission, input, processing, output, storage, accumulation, search, analysis, forecast, decision making (Fig. 18). Means and methods of automation include equipment, programs, methods and approaches in the organization of information, information systems and technologies, in user service.

Fig.18. Composition of information technology procedures and operations

Technologies differ in the composition and sequence of operations, the degree of their automation (the proportion of machine and manual labor), and the reliability of their implementation. Reliability is realized by the quality of the performance of the main operations and the presence of a variety of their control. In addition, the organization of information technology is determined by a number of factors and criteria. The main ones are: the volume of information, the urgency and accuracy of its processing, the structural and subject features of the object, management, compliance with the time regulations of interaction production processes and their elements.

For the convenience of design and management, technological operations are combined into procedures or stages of processing and transformation, i.e. into larger pieces technological process. For example, procedure for collecting and registering primary information includes its delivery, collection, transfer, registration on a machine medium or paper, input into the system, input control. At the same time, the reliability, completeness and timeliness of the procedure must be ensured. The peculiarity of the procedure is its low degree of automation, since there may be keyboard input, which is characterized by large labor costs and errors.

Transfer procedure information includes, in addition to the transfer of data input operations to the system, to the network, conversion from digital to analog and vice versa, message output operations, input and output control, data protection. This procedure differs by means of transmission (mail, communication channels, vehicles), a variety of means of transmission, the organization of the transmission process. A high degree of automation of this procedure is achieved in expensive ways, but the technology as a whole becomes more efficient.

Processing procedures information are central to information technology. The remaining procedures are of an auxiliary nature. Processing procedures include: operations of information input into the system, input, processing, output of results, display of results and their control. All operations are performed automatically. Processing is distinguished by a variety of types and forms of information presentation: symbols, text, tables, databases, images, signals, etc. Principles, methods and means of organizing information give rise to a variety of modern technologies. For example, multimedia technologies, neurocomputer technologies, distributed and network technologies, etc. The result of processing procedures is information service for users for various aspects of management.

As part of the procedure, the operations of storing, querying, searching for data, controlling the search, issuing information, generating or displaying a message, controlling issuing and displaying are performed.

The procedure for analysis, forecasting, decision-making - this is the most complex, intelligent procedure performed by a person on the basis of prepared data, knowledge, their models, rules for working with knowledge and models, alternative solutions.

Processing procedures may vary depending on the forms and types of data presentation. Organization of processing of digital, symbolic, text, tabular information, in the form of databases, signals, speech, sounds, documents, images, has its own characteristics and specifics, which should be known to the user-economist. Variants of types of processing are shown in Fig.19. In economic activity, the most common digital and alphabetic display of information in various versions and combinations: documents, texts, tables, files, databases, etc. In information technologies of economic activity, as well as in television, cinema, multimedia technologies, images, speech, sounds, signals, etc. are widely used.

Fig.19. Information processing and its types

In the management of technological processes and objects of discrete and continuous action processing of signals, messages is most useful for management at the grassroots, production level. For the middle and upper levels of enterprise management, information is generalized, grouped, aggregated in order to get a more complete and reliable picture of the state of the entire production when making managerial decisions.

Working with databases the most common and most effective is implemented in a client-server configuration. Client-Server - it is a model of interaction between computers in a network. As a rule, computers in this configuration are not equal. Each of them has its own, different from the others, purpose, plays its role. Some computers on the network own and manage computing resources, such as processors, file system, postal service, printing service, databases. Other computers have the ability to access these services using the services of the former. The computer that controls this or that resource is usually called the server of this resource, and the computer that wants to use it is called the client (Fig. 20).

Rice. 20. Client-server model

A particular server is determined by the kind of resource it owns. So, if databases are a resource, then we are talking about the database server, the purpose of which is to serve client requests related to the processing of data in databases; if the resource is a file system, then one speaks of a file server, or a file server, and so on. On a network, the same computer can play the role of both a client and a server (Fig. 21). For example, in an information system that includes personal computers, a mainframe and a minicomputer, the latter can act both as a database server, serving requests from clients - personal computers, and as a client, sending requests to the mainframe.

Rice. 21. Three-level client-server model

The same principle applies to the interaction of programs. If one of them performs some functions, providing others with an appropriate set of services, then such a program acts as a server. Programs that use these services are called clients.

Processing of information (data) is based on the use of technology databases and data banks. In the database, information is organized according to certain rules and is an integrated set of interrelated data. This technology provides an increase in the speed of their processing with large volumes.

Data processing at the intramachine level is the process of performing a sequence of operations specified by the algorithm. processing technology passed a long way development. Today, data processing is carried out by computers or their systems. The data is processed by user applications. Of paramount importance in the management systems of organizations is the processing of data for the needs of users, and primarily for top-level users.

In the process of evolution of information technology, there is a noticeable desire to simplify and reduce the cost for users of computers, their software and the processes performed on them. At the same time, users receive an ever wider and more complex service from computing systems and networks, which leads to the emergence of technologies called client-server. Limiting the number of complex subscriber systems in the local network leads to the appearance of computers in the role of server and client. The implementation of "client-server" technologies may have differences in the efficiency and cost of information and computing processes, as well as in the levels of software and hardware, in the mechanism of component links, in the speed of access to information, its diversity, etc. Having a rich and complex service hosted on a server makes the user experience more productive and costs less to the user than the complex hardware and software of many client computers.

In information processing, an important section is the processing of documents. Document processing is present in economic applied processes implemented by application software packages, in accounting, banking and other activities in the form of electronic document management. In addition, there are document processing systems that are independent of users and their professional orientation. Such systems use international standards, languages, network services.

Document Formation Technology includes processes creating and converting documents. Their processing consists in entering, classifying, sorting, transforming, placing, searching and issuing information to users in the desired format. Documents that are understandable to a person and a computer system are subject to processing. These can be reports, projects, bank accounts, store receipts, statements, memos, etc. There are two areas of application of document processing: institutional and publishing. Document processing is widely used in electronic offices. Spreadsheets play an important role in document processing.

When processing documents, it is necessary to solve a number of tasks: including heterogeneous information in a document - text, images, selecting the necessary information and entering it, structuring and combining information, transferring, making changes, etc.

Imaging technology in general, it is based on the analysis, transformation and interpretation of images. First, the images are entered through video or other devices. As a result of scanning an image, a large amount of information is entered. For example, when viewing a page of a color document measuring 21.5x28 cm with an extension of 12 dots per millimeter, an amount of information of 28 MB is generated. Therefore, after the input, information compression must be provided. The entered image is exposed various types processing: recognition of objects and images, elimination of distortions, which requires high speeds, large memory and special technologies. Image processing is used in computer advertising.

Video technology is based on the development and demonstration of moving images, which has opened up wide opportunities in the emergence of a multi-environment. Video technology is used to create video clips, films, business graphics, etc. This technology requires image compression. It provides a reduction of the file by 160 - 200 times, and only then the data is written to external memory.

Imaging technology - the process of multi-window presentation of data in the form of images (the reverse of compression). Visualization allows you to transform any type of data into colorful moving or still images. Each visual image in terms of data volume corresponds to thousands of pages of text. The presentation of information in the form of video clips allows you to revive images, observe the dynamics of processes and phenomena. Visualization is widely used in the creation of virtual reality (an unreal, imaginary, three-dimensional representation created by sound and images).

virtual reality technology used in design, promotional activities, in the creation of animated films. This process is called animation.

Image processing as a direction associated with the development of electronic engineering and technology. Image processing requires high speeds, large amounts of memory, specialized hardware and software equipment. Images refer to various kinds of objects, highlighting their contours, moving, recognizing, etc. Objects can be users, clients, application processes, documents, objects, phenomena that are sources or recipients of information. In addition, data can be presented as still or moving images. For example, the use of images is carried out when conducting video conferences, in video clips, in animation, in creating musical and video images, etc.

Word processing is one of the e-office tools. The most time-consuming is text input; The next steps are the preparation of the text, its design and conclusion. When working with texts, the user must have a variety of functions (tools) that increase the efficiency and productivity of his activities.

Electronic texts can be accompanied by images and sound. Text processing is closely related to the organization of hypertext and email.

Table processing is carried out by a set of applied programs as part of the electronic office and is supplemented by a number of analytical capabilities. Working with a spreadsheet allows you to enter and update data, commands, formulas, determine the relationship and interdependence between cells, given in the form of functions whose arguments are records in cells. Notebooks, calendars, directories, lists of events can be placed in the cells of the table.

Word and spreadsheet processing is the main component on which word processing is built.

Hypertext is formed as a result of text representations as associative blocks of information. An associative connection is a connection, a convergence of representations, adjacent, opposite, similar, etc. Hypertext is significantly different from regular text. Ordinary (linear) texts have a sequential structure and provide for their reading from left to right and from top to bottom. The use of hypertext allows you to capture individual ideas, thoughts, facts, and then link them to each other, moving in any direction determined by associative links. The result is non-linear text. A hypertext is created in three stages: the collection of ideas, their connection, the implementation of the branching structure of the hypertext. The created hypertext can be further developed, providing a basis for subsequent automation of data generation and storage. In cases where blocks of text are added big number images and sound recording, hypertext turns into hyperenvironment.

Speech processing technology is a multifaceted problem covering a wide range of tasks. Their list primarily includes speech recognition and synthesis. Speech recognition converts it into text, opens up the possibility of using it as a source of information. The reverse of recognition is the task of speech synthesis, i.e. text-to-speech. Since the speech presented discrete signals, is characterized by a large amount of data, then when it is written to memory or transmitted over a network, a data compression operation is performed.

Speech processing can be used in the educational, medical fields, as well as to control objects during voice input.

Signal processing and conversion technology is performed in solving many information problems. Signals being processed various methods(analogue and discrete). Signal processing is used in pattern recognition, teleprocessing and relies on artificial intelligence methodology.

Signal processing, primarily discrete, is used in production management for such objects as machine tools, automatic lines, for monitoring (control and tracking) the release of products, for example, in engineering industries, medicine, radar, etc. Equipping the equipment with sensors, counters allows for an objective calculation of products, and this is the primary information in production management. In trade, warehouse systems, equipping scales, control and measuring equipment with signal-based sensors allows you to automate the collection of primary information, which is the most time-consuming operation.

Electronic signature technology is carried out by means of user identification by comparing the real signature with the signature in the computer system where its electronic template is created. It is formed by a group of signatures of the same person. The templates are constantly updated with the newly entered signatures of the given user. Signatures are entered using a scanner or an electronic pen. An electronic signature, like a fingerprint, qualifies as a unique indicator of an individual. Signature express analysis has great importance in a variety of tasks of banking, financial management of enterprises.

Electronic office - This is a technology for processing information in an institution by electronic means, based on the processing of data, documents, tables, texts, images, graphs. E-office technology is most effectively implemented using integrated application packages, for example Microsoft Office. But the greatest difficulty at present is the automation of the functions of analysis, administration, decision-making and forecasting. In this process important role belongs to the concept of artificial intelligence. This concept is based on the ability of economists to set complex management tasks, on the use of modeling and other methods for formalizing complex tasks, organized sets of knowledge. Knowledge, unlike data, is the experience accumulated by specialists in any subject area and a practice-tested result of knowing the real world.

Email carries out technology transmission of messages, texts, documents images using electronic technology. Thus, any information having a structure defined by e-mail can be transmitted. The development of e-mail technology has led to the expansion of the types of its functions, services and services. A variety of manufacturing companies offer a different set of services and email structure. The most widespread are network services that represent mail defined by international standards. E-mail creates the basis for teleconferencing, for working with commercial information, to transfer data between application programs, etc. E-mail is one of the main services and a standard service of the world computer network Internet. Connection and service on the Internet is carried out through organizations - providers (from English provide - to provide). Providers work with individual and collective users, providing them with a set of services.

The user's computer receives an individual address for the connection period and " mailbox» in accordance with the Internet Protocol (IP address). Obtaining an IP address gives access to Internet resources. The user's computer must have client side software Email. The server part of the software corresponding to e-mail is located on a remote, more powerful computer (server) that serves the nearest local network. When exchanging information via e-mail, all computers on the network must use uniform agreements (protocols) on how messages are generated and transmitted. The basic protocols are TCP/IP (Transport Control Protocol/Internet Protocol). In addition to the basic protocols, application email protocols are used. There are e-mail systems that are compatible and not compatible with Windows (the most common operating system that has e-mail connectivity among its features). Among the most well-known are E-Mail Connection and Eudora Pro packages of mail programs designed to work in the Windows environment.


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One of the main purposes of information technology is the collection, processing and provision of information for making managerial decisions. In this regard, it is convenient to consider the methods of processing economic information in phases. life cycle the process of making a managerial decision: 1) diagnosing problems; 2) development (generation) of alternatives; 3) choice of solution; 4) implementation of the solution.

Methods used in the phase diagnosing problems, provide its reliable and most complete description. They include (Fig. 2.2) methods of comparison, factor analysis, modeling (economic and mathematical methods, methods of queuing theory, inventory theory, economic analysis) and forecasting (qualitative and quantitative methods). All these methods collect, store, process and analyze information, fix the most important events. The set of methods depends on the nature and content of the problem, the timing and funds that are allocated at the stage of formulation.

Methods development (generation) of alternatives shown in fig. 2.3. At this stage, information gathering methods are also used, but unlike the first stage, which searches for answers to questions like “What happened?” and “For what reasons?”, here they determine how the problem can be solved, with the help of what management actions.

When developing alternatives (methods of managerial actions to achieve the goal), methods are used as individual,

and collective problem solving. Individual methods are characterized by the least time consumption, but these solutions are not always optimal. When generating alternatives, an intuitive approach or methods of logical (rational) problem solving are used. To assist the decision maker (DM), problem solving experts are involved in the development of options for alternatives (Fig. 2.4). Collective problem solving is carried out according to the model of brainstorming / storming (Fig. 2.5), Delphi and nominal group technology.

In brainstorming, we are dealing with an open-ended discussion that takes place primarily in groups of 4-10 participants. Brainstorming alone is also possible. The greater the difference between the participants, the more fruitful the result (due to different experience, temperament, work areas).

Participants do not need deep and long training and experience in this method. However, the quality of the ideas put forward and the time spent will show how familiar the individual participants or target groups are with the principles and basic rules of this method. It is positive that the participants have knowledge and experience in the area under consideration. The duration of the brainstorming session can be selected from several minutes to several hours, the duration of which is generally 20-30 minutes.

When using the brainstorming method in small groups, two principles should be strictly adhered to: refrain from evaluating ideas (here quantity turns into quality) and follow four basic rules - criticism is excluded, free association is welcome, the number of options is desirable, combinations and improvements are sought.

Solution selection occurs most often in conditions of certainty, risk and uncertainty (Fig. 2.6). The difference between these states of the environment is determined by the amount of information, the degree of knowledge of the decision maker of the essence of phenomena, the conditions for making decisions.

Certainty conditions are such decision-making conditions (the state of knowledge about the essence of phenomena), when the decision maker can determine in advance the result (outcome) of each alternative offered for choice. This situation is typical for tactical short-term decisions. In this case, the decision maker has detailed information, i.e. comprehensive knowledge of the situation to make a decision.

Risk conditions are characterized by such a state of knowledge about the essence of the phenomenon, when the decision maker knows the probabilities of the possible consequences of the implementation of each alternative. The conditions of risk and uncertainty are characterized by the so-called conditions of multivalued expectations of the future situation in the external environment. In this case, the decision maker must choose an alternative without having an accurate idea of ​​the factors external environment and their impact on the outcome. Under these conditions, the outcome, the result of each alternative is a function of conditions - environmental factors (utility function), which is not always able to foresee the decision maker. To provide and analyze the results of the selected alternative strategies, a decision matrix, also called a payoff matrix, is used.

Uncertainty conditions represent such a state of the environment (knowledge about the essence of phenomena), when each alternative can have several outcomes, and the probability of these outcomes is unknown. The uncertainty of the decision-making environment depends on the relationship between the amount of information and its reliability. The more uncertain the external environment, the more difficult it is to make effective decisions. The decision-making environment also depends on the degree of dynamics, mobility of the environment, i.e. the speed of the ongoing changes in the decision-making conditions. Changing conditions can occur as a result of the development of the organization, i.e. its acquisition of the ability to solve new problems, the ability to update, and under the influence of factors external to the organization that cannot be regulated by the organization. The choice of the best solution under conditions of uncertainty essentially depends on the degree of this uncertainty, i.e. on what information the decision maker has. The choice of the best solution under conditions of uncertainty, when the probabilities of possible variants of conditions are unknown, but there are principles of approach to assessing the results of actions, ensures the use of the following four criteria: Wald's maximin criterion; Savage's minimax criterion; criterion of pessimism-optimism Hurwitz; Laplace criterion or Bayesian criterion.

At implementation of solutions apply methods of planning, organizing and monitoring the implementation of decisions (Fig. 2.7). Drawing up a plan for the implementation of the solution involves obtaining an answer to the questions “what, to whom and with whom, how, where and when to do?”. The answers to these questions should be documented. The main methods used in planning management decisions are network modeling and segregation of duties (Fig. 2.8). The main tools for network modeling are network matrices (Fig. 2.9), where network diagram combined with the calendar-scale grid of time.

To organizing methods implementation of the decision include methods for compiling an information table for the implementation of decisions (ITRR) and methods of influence and motivation.

Control methods the implementation of decisions is divided into control over intermediate and final results and control over the timing of implementation (operations in ITRR). The main purpose of control is to create a system of guarantees for the implementation of decisions, a system for ensuring the highest possible quality of a decision.

In modern developed information systems, machine processing of information involves the sequential-parallel in time solution of computational problems. This is possible if there is a certain organization of the computational process. The computational task, formed by the source of computational tasks, addresses requests to the computing system as the solution is needed. The organization of the computational process involves the determination of the sequence of solving problems and the implementation of calculations. The solution sequence is set based on their informational relationship, when the results of solving one problem are used as input data for solving another. The decision process is determined by the accepted computational algorithm. Computational algorithms must be combined in accordance with the required technological sequence of solving problems into a computational graph of an information processing system. Therefore, in a computing system, one can single out a scheduling system that determines the organization of the computing process, and a computer (possibly more than one) that provides information processing.

Information processes in automated systems of organizational management are implemented using computers and other technical means. As computing technology develops, so do the forms of its use. There are various ways to access and communicate with computers. Individual and collective access to computing resources depends on the degree of their concentration and organizational forms of functioning. The centralized forms of the use of computing facilities that existed before the mass use of PCs assumed their concentration in one place and the organization of information and computing centers (ICC) for individual and collective use (IVCKP).

The activities of the ITC and ICTSKP were characterized by the processing of large volumes of information, the use of several medium and large computers, qualified personnel for servicing equipment and developing software. The centralized use of computing and other technical means made it possible to organize them reliable performance, systematic loading and qualification maintenance. Centralized information processing along with a number of positive aspects(high degree of workload and high-performance use of equipment, qualified personnel of operators, programmers, engineers, computer system designers, etc.) had a number of negative features, generated primarily by the separation of the end user (economist, planner, standardizer, etc.) from the technological process of information processing.


Decentralized forms of using computing resources began to form in the second half of the 80s, when the economy got the opportunity to move to the mass use of personal computers (PCs). Decentralization provides for the placement of PCs in the places of origin and consumption of information, where autonomous points for its processing are created. These include subscriber stations (AP) and workstations.

The processing of economic information on a computer is carried out, as a rule, centrally, and on mini- and macrocomputers - in the places where primary information arises, where automated workplaces of specialists of one or another management service are organized (department of logistics and sales, department of the chief technologist, design department, accounting department, planning department, etc.).

When processing economic information on a computer, arithmetic and logical operations are performed. The arithmetic operations of data processing in a computer include all types of mathematical operations determined by the program. Logical operations provide the appropriate ordering of data in arrays (primary, intermediate, constant, variables) subject to further arithmetic processing. A significant place in logical operations is occupied by such types of sorting work as ordering, distribution, selection, selection, union. In the course of solving problems on a computer, in accordance with the machine program, results are formed that are printed by the machine. The printing of summaries can be accompanied by a replication procedure if the document with the result information needs to be provided to several users.

The technology of electronic information processing is a human-machine process of executing interconnected operations occurring in a set sequence in order to convert the initial (primary) information into the result. An operation is a complex of technological actions performed, as a result of which information is transformed. Technological operations are diverse in complexity, purpose, implementation technique, are performed on various equipment, many performers. In the conditions of electronic data processing, operations are performed automatically on machines and devices that read data, perform operations on given program in automatic mode with the participation of a person or keeping the functions of control, analysis and regulation for the user.

The construction of the technological process is determined by the following factors: the characteristics of the information being processed, its volume, the requirements for the urgency and accuracy of processing, the types, quantity and characteristics of the technical means used. They form the basis of the organization of technology, which includes the establishment of a list, sequence and methods of performing operations, the procedure for the work of specialists and automation tools, the organization of workplaces, the establishment of temporary regulations for interaction, etc. The organization of the technological process should ensure its economy, complexity, reliability of operation, high quality works. This is achieved by using a systems engineering approach to designing technology and solving economic problems. At the same time, there is a complex interrelated consideration of all factors, ways, methods of building technology, the use of elements of typification and standardization, as well as the unification of technological process schemes.

The technology of automated information processing is based on the following principles of data processing integration and the ability of users to work in the conditions of operation of automated systems for centralized storage and collective use of data (data banks):

distribution of data processing based on advanced transmission systems; rational combination of centralized and decentralized management and organization of computing systems;

modeling and formalized description of data, procedures for their transformation, functions and jobs of performers;

taking into account the specific features of the object in which machine information processing is implemented.

There are two main types of organization of technological processes: subject and operational.

The subject type of technology organization involves the creation of parallel technological lines that specialize in processing information and solving specific sets of tasks (accounting for labor and wages, supply and marketing, financial operations etc.) and organizing the operational processing of data within the line.

The step-by-step (in-line) type of construction of the technological process provides for the sequential transformation of the processed information according to the technology, presented in the form of a continuous sequence of successive operations performed in automatic mode. This approach to the construction of technology turned out to be acceptable in the organization of the work of subscriber stations and automated workstations.

The main stage of the information technology process is associated with the decision functional tasks on a computer. In-machine technology for solving problems on a computer, as a rule, implements the following typical processes for transforming economic information: the formation of new information arrays; ordering information arrays; selection from an array of some parts of the record, merging and splitting arrays; making changes to the array; performing arithmetic operations on details within records, within arrays; over records of multiple arrays. The solution of each individual task or set of tasks requires the following operations: input of a program for a machine solution of the problem and its placement in the computer memory; input of initial data; logical and arithmetic control of the entered information; correction of erroneous data; arrangement of input arrays and sorting of the entered information; calculations according to a given algorithm; obtaining output arrays of information; editing output forms; displaying information on the screen and machine media; print tables with output data. The choice of this or that variant of technology is determined, first of all, both by the space-time features of the tasks being solved, the frequency, urgency, requirements for the speed of communication between the user and the computer, and the regime capabilities of technical means - primarily computers.

The storage and accumulation of information is caused by its repeated use, the use of constant information, the need to complete the primary data before processing them.

Information is stored on machine media in the form of information arrays, where the data is located according to the grouping attribute established in the design process.

Data retrieval is a selection of the desired data from stored information, including the search for information to be corrected or replaced by a request for the desired information.

  • A) Technologies focused on the received processing, transmission of information using technical means
  • C. Getting systematic information about the progress of production
  • I. Ensuring national security in the economic sphere.
  • II. THE MAIN STAGES OF STUDYING THE INDIVIDUAL CHARACTERISTICS OF MILITARY PERSONNEL.
  • The main goal of processing information sources is to establish factors and measure their impact on a particular indicator of the activity of the economy, as well as to reveal causal relationships between various factors and economic processes.

    The process of processing information sources includes:

    · Validation;

    Bringing indicators into a comparable form;

    simplification of digital data;

    carrying out analytical calculations;

    drawing up analytical tables, drawing conclusions;

    study of processed materials.

    Verification of the reliability of information is carried out in two stages.

    The first is the formal-logical control, which checks the completeness of reporting, the correctness and timeliness of its preparation, completeness is the coverage of all departments of the facility, the availability of all reporting forms, the completion of all sections of the forms, all analytical tables for the program. Correctness is a check of the correspondence of lines and columns, the names of codes according to a single classifier, the presence of signatures, dates and the inadmissibility of unspecified corrections.

    The second stage is a counting check, which is carried out in several stages. First of all, check the continuity of indicators. The essence of such a check is to check the compliance of the amounts given, for example, in the report for the previous quarter in the column at the end of the period, and the data that are reflected in the report for the reporting period in the column at the beginning of the period. Then check the correctness of the arithmetic calculations. If, as a result, a certain amount is indicated in the “Working capital” column, then it should be the sum of inventories, Money and illegal payments.

    After filling in the reporting forms, a knowledgeable accountant controls himself on the basis of a correlation table when they check the coincidence of the amounts reflected in different reporting forms. So, for example, if a certain amount is given in the form No. I "Balance" in the line "Authorized capital", then it should also be in the form No. 5 "Appendix to the balance sheet". Such links, when they check the same figure given in different reporting forms, are called simple. There are also complex linkages when data provided in several reporting forms are used for verification. So, they draw up a balance of marketable products, where they use the data of form No. 2, the general ledger, inventory acts, etc.



    To compile the balance of marketable products, the following formula is used:

    PP \u003d OH + VP - OK + I - N,

    Where RP is the sale of products,
    VP - output,
    OK - balances of unsold products at the end of the period,
    OH - the balance of unsold products at the beginning of the period.
    I and N - surpluses and shortcomings of products identified during the inventory.

    In practice, several methods of checking economic information are used. These include:

    1. "Counter" check. During this check, the identity of the amounts reflected in the reporting forms of the analyzed object and the amounts actually received on the accounts of business partners is specified. For example, the company's documents reflect that it transferred 8 million rubles to the employment fund in March, therefore, the same amount should be reflected in the documents of the employment fund for March or April, depending on the date of transfer.

    2. The correctness of the calculation of individual indicators is checked. So, for example, the sale of inventory items to employees of the enterprise on account of wages must be previously reflected in the accounts for the sale of products, works and services, or other sales. In other words, these amounts should increase the sales turnover, and, consequently, the taxable base for calculating taxes.



    3. When determining "cost" indicators, the correctness of attribution to the cost price for each item of expenditure is checked. All amounts included in D 20 of the general ledger account should be carefully checked, but settlement accounts 60, 62, 71, 76 are especially closely monitored.

    4. When determining the amounts reflected as material costs, it is controlled:

    o the correctness of attributing deviations from the planned cost of procurement of materials to the cost;

    o the legitimacy of write-offs to production costs of shortages in excess of the norms of natural attrition and losses.

    In the practical implementation of this kind of checks, they are guided by current instructions and other regulations.

    The process of bringing the indicators into a comparable form is caused by the fact that the indicators are calculated in different assessments, often differ in structure, construction methods, are not based on the same bases, the influence of inflation is great, etc. The indicators are brought into a comparable form in several ways. First, you can recalculate the basic and actual volumes in one price. Secondly, the actual data can be corrected for the officially registered inflation index published by the statistical authorities. Thirdly, the basic values ​​are conditionally calculated, recalculated for the actual volume and assortment. This technique is used for factor analysis of costs per ruble of products, profits from the sale of products, works and services.

    Simplifying digital data is rounding, summing, etc. in order to reduce technical work and, in particular, computational activities, as well as to give indicators better visibility and clarity.

    However, such a procedure should not lead to “damage” to the quality of analytical calculations. For example, it is advisable to analyze the wage fund for the whole enterprise in million rubles, and the analysis of the level of the average wage of one employee in thousand rubles. etc.

    The stage of analytical calculations is carried out using all elements of the general analysis methodology and means of computational and computer technology. Among the elements of the general methodology of analysis, one should include a system of analytical indicators, an interconnected study of economic processes, battle, detailing, grouping, elimination, generalization. The general methodology of analysis is focused on overall score the dynamics of the studied characteristics, taking into account the influence of positive and negative factors, determining the amounts of identified reserves and developing practical recommendations aimed at improving the results of work.

    To formalize the results of the analysis, illustrating the conclusions, analytical tables are compiled. The number of columns in the tables should be optimal, possibly using several bases for comparison (previous period, data from another company, etc.). The table must be neatly designed in accordance with the normative control. In the right upper corner there should be an indication of "Table No". The number can be affixed both as a whole for the work and for subsections. For example, Table 3.1. is the first table in the third subsection.

    After one interval, skipping 15-17 mm, the name of the table is indicated from the red line. The heading of the table is drawn with a line and numbered, while the columns for numbers are numbered with numbers, and indicators, units of measurement and other explanations with letters.

    The final stage in the processing of economic information is the stage of studying waste materials. At this stage, it is necessary to reveal all the interrelations and interdependencies between individual indicators and factors, and the influence of, first of all, quantitative, and then qualitative factors is determined.

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    • Introduction 3
    • 5
      • 5
      • 5
    • 10
      • 10
      • 12
      • 2.3 Automatic data collection and recording methods 13
    • 17
    • Conclusion 22
    • Bibliography 24

    Introduction

    The technology of electronic processing of economic information includes a human-machine process of executing interconnected operations occurring in a prescribed sequence in order to convert the initial (primary) information into the result. An operation is a complex of technological actions performed, as a result of which information is transformed. Technological operations are diverse in complexity, purpose, implementation technique, are performed on various equipment, by many performers. In the conditions of electronic data processing, operations are performed automatically on machines and devices that read data, perform operations according to a given program in automatic mode without human intervention or while maintaining the user's control, analysis and regulation functions.

    The construction of the technological process is determined by the following factors: the features of the processed economic information, its volume, the requirements for the urgency and accuracy of processing, the types, quantity and characteristics of the technical means used. They form the basis of the organization of technology, which includes the establishment of a list, sequence and methods of performing operations, the procedure for the work of specialists and automation tools, the organization of workplaces, the establishment of temporary regulations for interaction, etc. The organization of the technological process should ensure its economy, complexity, reliability of operation, and high quality of work. This is achieved by using a systems engineering approach to designing technology for solving economic problems. At the same time, there is a complex interrelated consideration of all factors, ways, methods of building technology, the use of elements of typification and standardization, as well as the unification of technological process schemes.

    1. Technology of automated processing of economic information

    1.1 Principles of processing economic information

    The technology of automated processing of economic information is based on the following principles:

    * integration of data processing and the possibility of users working in the conditions of operation of automated systems for centralized storage and collective use of data (data banks);

    * distributed data processing based on advanced transmission systems;

    * rational combination of centralized and decentralized management and organization of computing systems;

    * modeling and formalized description of data, procedures for their transformation, functions and jobs of performers;

    * taking into account the specific features of the object in which the machine processing of economic information is implemented.

    1.2 Types of organization of technological processes

    There are two main types of organization of technological processes: subject and operational.

    Subject type organization of technology involves the creation of parallel technological lines that specialize in processing information and solving specific sets of tasks (accounting for labor and wages, supply and marketing, financial transactions, etc.) and organizing step-by-step data processing within the line.

    Operational (line) type construction of the technological process provides for the sequential transformation of the processed information, according to the technology, presented in the form of a continuous sequence of successive operations performed in automatic mode. This approach to the construction of technology turned out to be acceptable in the organization of the work of subscriber stations and automated workstations.

    The organization of technology at its individual stages has its own characteristics, which gives grounds for distinguishing out-of-machine and in-machine technology. off-machine technology(it is often referred to as pre-base) combines the operations of collecting and recording data, recording data on machine media with control. In-machine technology associated with the organization of the computing process in the computer, the organization of data arrays in the memory of the machine and their structuring, which gives reason to call it also intrabase. Considering that the subsequent chapters of the textbook are devoted to the means that make up the technical basis for off-machine and intra-machine information conversion, we will briefly consider only the features of building these technologies.

    The main stage of the technological process is associated with the solution of functional problems on a computer. In-machine technology for solving problems on a computer, as a rule, implements the following typical processes for transforming economic information: the formation of new information arrays; ordering information arrays; selection from an array of some of the records, merging and splitting arrays; making changes to the array; performing arithmetic operations on details within records, within arrays, on records of several arrays. The solution of each individual problem or set of problems requires the following operations: input of a program for a machine solution of the problem and its placement in the computer memory, input of initial data, logical and arithmetic control of the entered information, correction of erroneous data, arrangement of input arrays and sorting of the entered information, calculations according to a given algorithm, obtaining output arrays of information, editing output forms, displaying information on the screen and on machine media, printing tables with output data.

    The choice of this or that variant of technology is determined primarily by the space-time features of the tasks being solved, the frequency, urgency, the requirements for the speed of processing messages and depends both on the mode of interaction between the user and the computer dictated by practice, and on the regime capabilities of technical means - primarily computers.

    There are the following modes of user interaction with the computer: batch and interactive (request, dialog). The computers themselves can operate in various modes: single and multiprogram, time sharing, real time, teleprocessing. At the same time, the goal is to meet the needs of users in the maximum possible automation of solving various problems.

    Batch mode was most common in the practice of centralized solution of economic problems, when a large share of the analysis of production and economic activities of economic objects of different levels of management.

    The organization of the computing process in batch mode was built without user access to the computer. Its functions were limited to preparing initial data for a set of information-related tasks and transferring them to the processing center, where a package was formed that included a task for a computer for processing, programs, initial, regulatory, pricing and reference data. The package was entered into the computer and implemented in automatic mode without the participation of the user and operator, which made it possible to minimize the execution time of a given set of tasks. At the same time, the operation of the computer could take place in a single-program or multi-program mode, which is preferable, since it provided parallel work main devices of the machine. Currently batch mode implemented for email.

    interactive mode provides for direct interaction of the user with the information-computing system, may be in the nature of a request (usually regulated) or a dialogue with the computer.

    The request mode is necessary for users to interact with the system through a significant number of subscriber terminal devices, including those remote at a considerable distance from the processing center. This need is due to the solution of operational tasks, such as, for example, marketing tasks, personnel reshuffle tasks, tasks of a strategic nature, etc. In such cases, the computer implements a queuing system, operates in a time-sharing mode, in which several independent subscribers (users) with the help of input-output devices have direct and almost simultaneous access to the computer in the process of solving their problems. This mode makes it possible to provide each user with time to communicate with the computer in a differentiated manner in a strictly established manner, and after the end of the session, turn it off.

    The interactive mode opens up the possibility for the user to interact directly with the computer system at a work pace acceptable to him, realizing a repetitive cycle of issuing a task, receiving and analyzing a response. In this case, the computer itself can initiate a dialogue, informing the user of the sequence of steps (providing a menu) to obtain the desired result.

    Both varieties of the interactive mode (request, dialog) are based on the operation of a computer in real time and teleprocessing modes, which are a further development of the time sharing mode. That's why mandatory conditions functioning of the system in these modes are: firstly, the permanent storage of the necessary information and programs in the memory devices of the computer, and only to a minimum extent the receipt of the initial information from subscribers and, secondly, the availability of appropriate means of communication with the computer for accessing it in any point in time.

    2. Automated processing of economic information

    2.1 Economic information and its processing

    Economic information is a transformed and processed set of information that reflects the state and course of economic processes. Economic information circulates in economic system and accompanies the processes of production, distribution, exchange and consumption of material goods and services. Economic information should be considered as one of the varieties of management information.

    Economic information can be:

    - manager (in the form of direct orders, planned tasks, etc.);

    - informing (in reporting indicators, it performs the function of feedback in the economic system).

    Information can be viewed as a resource similar to material, labor and monetary resources. Information resources - a set of accumulated information recorded on material media in any form that ensures its transmission in time and space for solving scientific, industrial, managerial and other problems.

    Collection, storage, processing, transmission of information in numerical form is carried out with the help of information technology. A feature of information technologies is that in them both the subject and product of labor is information, and the tools of labor are computer technology and communications.

    The main goal of information technology is the production of information necessary for the user as a result of targeted actions for its processing.

    It is known that information technology is a set of methods, production and software and technological means, combined in a technological chain that provides the collection, storage, processing, output and dissemination of information.

    From the point of view of information technology, information requires a material carrier as a source of information, a transmitter, a communication channel, a receiver and recipient of information.

    The message from the source to the recipient is transmitted through communication channels or through the medium.

    Information is a form of communication between managed and control objects in any management system. In accordance with the general theory of management, the management process can be represented as the interaction of two systems - managing and managed.

    The accuracy of information ensures its unambiguous perception by all consumers. Reliability determines allowable level distortion of both incoming and output information, which maintains the efficiency of the system. Efficiency reflects the relevance of information for necessary calculations and decision making under changing conditions.

    In the processes of automated processing of economic information, various types of data that characterize certain economic phenomena act as an object undergoing transformations. Such processes are called AOEI technological processes and represent a set of interrelated operations occurring in a set sequence. Or, in more detail, it is the process of converting input information into output using technical means and resources.

    Rational design of technological processes of data processing in EIS largely determines the effective functioning of the entire system.

    The entire technological process can be divided into the processes of collecting and entering initial data into the computing system, the processes of placing data and storing it in the system's memory, the processes of processing data in order to obtain results, and the processes of issuing data in a form that is convenient for the user to perceive.

    2.2 Process steps

    The technological process can be divided into 4 enlarged stages:

    1. - initial or primary (collection of initial data, their registration and transfer to the WU);

    2. - preparatory (reception, control, registration of input information and its transfer to a machine carrier);

    3. - main (directly processing information);

    4. - final (control, release and transfer of resultant information, its reproduction and storage).

    Depending on the technical means used and the requirements for information processing technology, the composition of the operations of the technological process also changes. For example: information on the WU can come to the MN prepared for entering into a computer or transmitted via communication channels from the place of its occurrence.

    Data collection and recording operations are carried out by various means.

    Distinguish:

    -mechanized;

    -automated;

    2.3 Automatic spo data collection and logging

    one). Mechanized- the collection and registration of information is carried out directly by a person using the simplest instruments (scales, counters, measuring containers, time meters, etc.).

    2). automated- the use of machine-readable documents, registering machines, universal collection and registration systems that ensure the combination of operations for the formation of primary documents and the receipt of machine media.

    3). Auto- It is mainly used in real-time data processing.

    (Information from sensors that take into account the course of production - output, raw material costs, equipment downtime, etc. - goes directly to the computer).

    Technical means of data transmission include:

    - data transmission equipment (ADD), which connects data processing and preparation facilities with telegraph, telephone and broadband communication channels;

    - devices for interfacing a computer with an APD that control the exchange of information - multiplexers for data transmission.

    Recording and transmission of information via communication channels to a computer has the following advantages:

    - simplifies the process of formation and control of information;

    - the principle of single registration of information in the primary document and machine carrier is observed;

    - high reliability of the information received by the computer is ensured.

    Remote data transmission, based on the use of communication channels, is the transmission of data in the form of electrical signals, which can be continuous in time and discrete, i.e. be discontinuous in time. The most widely used telegraph and telephone communication channels. electrical signals transmitted over the telegraph communication channel are discrete, and over the telephone - continuous.

    Depending on the directions in which information is sent, communication channels are distinguished:

    - simplex (transmission goes only in one direction);

    - half-duplex (at each moment of time, either transmission or reception of information is performed);

    - duplex (transmission and reception of information are carried out simultaneously in two opposite directions).

    Channels are characterized by data transfer rate, reliability, and transmission reliability.

    The transfer rate is determined by the amount of information transmitted per unit of time and is measured in baud (baud = bit / sec).

    Telegraph channels(low speed - V=50-200 baud),

    telephone(medium speed - V=200-2400 baud), and

    broadband(high-speed - V=4800 baud and more).

    When choosing the best way to transfer information, the volume and time parameters of delivery, requirements for the quality of the transmitted information, labor and cost costs for the transfer of information are taken into account.

    Speaking about the 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 graphics, using a computer keyboard is very laborious. AT recent times there have been trends in the use of business graphics - one of the main types of information, which requires prompt input to the computer and providing users with the opportunity to form hybrid documents and databases that combine graphics with text. All these functions in the PC are performed by scanning devices. They implement optical input of information and its transformation into digital form with subsequent processing.

    For the IBM PC, the PC Image/Graphix system has been developed, designed to scan various documents and transfer them via communications. Among the documentary media of the system that can be scanned by the camera 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, performing various accounting functions.

    For these tasks, the methods of encoding information with bar codes have found the greatest application. Scanning barcodes for entering information into a PC is done using miniature scanners resembling a pencil. The scanner is moved by the user perpendicular to the group of strokes, internal source of light illuminates the area of ​​this set directly near the scanner tip. Bar codes are widely used both in the field of trade and in enterprises (in the timekeeping system: when reading from the employee's card, the actual time worked, registers the time, date, etc.).

    Recently, more and more attention has been paid to tactile input devices - the touch screen ("touch" - sensitive). Tactile input devices are widely used as public information and reference systems and systems automated learning. A US company has developed a Point-1 touch monitor with a resolution of 1024 x 1024 pixels for the IBM PC and other PCs. The touch screen is widely used for stock exchanges (recent stock price information...).

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

    The construction of the technological process depends on the nature of the tasks to be solved, the circle of users, on the technical means used, on data control systems, etc.

    3. Features of the Excel program

    Program Microsoft Excel belongs to the class of programs called spreadsheets. Spreadsheets focused primarily on solving economic and engineering problems, allow you to systematize data from any field of activity. There are the following versions of this program - Microsoft Excel 4.0, 5.0, 7.0, 97, 2000. Version 97 is considered in this workshop. Familiarity with more early versions makes it easy to move on to the next one.

    Microsoft Excel allows you to:

    form data in the form of tables;

    Calculate the contents of cells using formulas, while using more than 150 built-in functions;

    Present data from tables to graphical form;

    Organize data into structures that are similar in capabilities to a database.

    Microsoft Excel has 12 worksheet functions used to analyze data from lists or databases. Each of these functions, which for compatibility reasons have the generic name DBFunction, takes three arguments: a database, a field, and a criterion. These three arguments refer to the cell ranges on the worksheet that are used by this function.

    Database-- is the range of cells that form the list or database.

    A database in Microsoft Excel is a list of related data in which the rows of data are records and the columns are fields. The top line of the list contains the names of each column. The link can be specified as a range of cells, or as a name corresponding to a list range.

    Field defines the column used by the function. The data fields in the list must contain an identifying name on the first line. The field argument can be specified as text with the column name in double quotes, such as "Age" or "Crop" in the example database below, or as a number specifying the position of the column in the list: 1 for the first field (Tree), 2 for the second field (Height), and so on.

    Criterion-- is a reference to a range of cells specifying the conditions for the function. The function returns data from a list that satisfies the conditions defined by a range of criteria. The criteria range includes a copy of the name of the column in the list that is being summarized. The criteria reference can be entered as a range of cells, such as A1:F2 in the example database below, or as a range name, such as Criteria. For getting additional information about the conditions that can be used as a criterion argument, click the button.

    Functions for working with databases and lists

    BDDISP Estimates the variance over a sample of selected database records

    BDDISPP Calculates population variance from selected database records

    DBPRODUCTION Multiplies the values ​​of a specific field in the database records that satisfy a condition

    BDSUMM Sum the numbers in a field for database records that meet a condition

    BUSINESS Retrieves a single record from the database that satisfies the specified condition

    COUNT Counts the number of numeric cells in the database

    COUNT Counts the number of non-empty cells in the database

    DMAX Returns the maximum value among selected database records

    DMIN Returns the minimum value among selected database records

    DAVERAGE Returns the average of selected database records

    DSTANDOFF Estimates the standard deviation over a sample of selected database records

    DSTANDOTCLP Calculates the population standard deviation from selected database records

    Organization of data in the program

    The program file is a so-called workbook , or working folder. Each workbook may contain 256 worksheets . By default, the version of Excel 97 contains 3 worksheets, previous version The default program contained 16 worksheets. Sheets can contain both interconnected and completely independent information. A worksheet is a template for a table.

    FORMULA CALCULATION

    Rules for working with formulas

    The formula always starts with the sign =;

    the formula may contain signs arithmetic operations+ - * / (addition, subtraction, multiplication and division);

    If the formula contains cell addresses, then the contents of the cell are involved in the calculation;

    press to get the result .

    If you need to calculate the data in a column using a formula of the same type, in which only cell addresses change when you switch to next line table, then such a formula can be copied or multiplied to all cells of this column.

    For example:

    The amount in the last column is calculated by multiplying the data from the “Price of one copy” column and the data from the “Quantity” column, the formula does not change when moving to the next line in the table, only cell addresses change.

    Copying Cell Contents

    Select the source cell, place the mouse pointer on the edge of the frame and, while pressing the key and the left mouse button move the frame to a new location. This copies the contents of the cell, including the formula.

    Autocomplete cells

    Select the source cell, in the lower right corner there is a fill marker, place the mouse cursor on it, it will take the form + ; with the left key pressed, stretch the border of the frame to a group of cells. In this case, all selected cells are filled with the contents of the first cell. At the same time, when copying and autocomplete, the addresses of cells in formulas change accordingly. For example, the formula = A1 + B1 will change to = A2 + B2.

    If the formula contains addresses that are referenced should not change, precede this address with a $ sign.

    For example: = $A$5 * A6

    When you copy this formula to the next row, the reference to the first cell will remain unchanged, but the second address in the formula will change.

    Calculating Totals by Columns

    In spreadsheets, it is often necessary to calculate column totals. There is a special icon for this. Autosummation . Previously, the cells with the source data must be selected, for this we press the icon, the amount will be located in a free cell under the column.

    Conclusion

    The considered technological processes and modes of operation of users in the "man-machine" system are especially clearly manifested in the integrated processing of information, which is typical for a modern automated decision in accepting managerial tasks. Information processes used in the development of management decisions in automated systems of organizational management are implemented using computers and other technical means. As computing technology develops, so do the forms of its use. There are various ways to access and communicate with computers. Individual and collective access to computing resources depends on the degree of their concentration and organizational forms of functioning. The centralized forms of the use of computing facilities that existed before the mass use of PCs assumed their concentration in one place and the organization of information and computing centers (ICC) for individual and collective use (IVCKP).

    Recently, the organization of the use of computer technology has undergone significant changes associated with the transition to the creation of integrated information systems. Integrated information systems are created taking into account the fact that they must carry out consistent data management within the enterprise (organization), coordinate the work of individual departments, automate information exchange operations both within individual groups users, and between several organizations separated from each other by tens and hundreds of kilometers. The basis for building such systems are local area networks (LANs). characteristic feature LAN is to enable users to work in a universal information environment with data sharing functions.

    In the last 2-3 years, computerization has reached a new level: computing systems of various configurations based on personal computers (PCs) and more powerful machines are being actively created. Consisting of several stand-alone computers with common shared external devices(disks, tapes) and unified management, they allow for more reliable protection of computer resources (devices, databases, programs), increase fault tolerance, ensure ease of upgrading and increasing system capacity. More and more attention is paid to the development of not only local, but also distributed networks, without which the solution is unthinkable. modern tasks informatization.

    Depending on the degree of centralization of computing resources, the role of the user and his functions change. With centralized forms, when the user does not have direct contact with the computer, his role is reduced to transferring the initial data for processing, obtaining results, identifying and eliminating errors. At direct communication the user with a computer, his functions in information technology are expanding. All this is implemented within one workplace. The user is required to have knowledge of the basics of informatics and computer technology.

    Bibliography

    1. Gromov G.R. Essays on information technology. - M.: InfoArt, 1992.

    2. Danilevsky Yu.G., Petukhov I.A., Shibanov B.C. Information technology in industry. - L .: Mechanical engineering. Leningrad. department, 1988.

    3. Dokuchaev A.A., Moshenskii S.A., Nazarov O.V. Informatics tools in the office of a trading company. Means of computer communications. - SP b, TEI, 1996. - 32s.

    4. Information technology, economics, culture / Sat. reviews and abstracts. - M.: INION RAN, 1995.

    5. Information Systems in Economics / Ed. V.V. Dick. - M.: Finance and statistics, 1996.

    6. Klimova R.N., Sorokina M.V., Khakhaev I.A., Moshenskii S.A. Informatics of a trading company / Tutorial. For students of all specialties of all forms of education. - SP b.: SPbTEI, 1998. - 32p.

    7. Computer technologies for information processing./Ed. Nazarova S.I. - M.: Finance and statistics, 1996.

    8. Friedland A. Informatics - an explanatory dictionary of basic terms. - Moscow, Prior, 1998.

    9. Shafrin Yu. Information technologies, - M., OOO "Laboratory of basic knowledge", 1998.

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