Известия Томского политехнического университета: Инжиниринг георесурсов (May 2019)
Objet-structured approach to modeling problem-oriented management accounting information systems
Abstract
The paper considers the problem-oriented management accounting information systems. The main purpose of such systems is to operate functions of data gathering, processing, categorizing and reporting information for management decision-making. A key criterion for such system effectiveness in addition to the reliability of the output data is the level of reflecting the management accounting in a particular company, which depends on the quality of the system conceptual model. The urgency of the discussed issue is caused by the need to study theoretical aspects of modeling the effective problem-oriented management accounting information systems. The main aim of the study is to develop a concept of object-structured approach to modeling problem-oriented management accounting information systems. The methods used in the study: logistics approach, simulation modeling, method of object-structured modeling for complicated manufacturing systems, modern conception for online transaction processing systems design, object-oriented analysis methodology. The results. The author has stated and described the principles of object-structured approach to modeling the problem-oriented systems for gathering and processing of accounting and analytical information. The paper lists the basic conceptual classes of object-structured approach such as virtual warehouses, controllers, aggregates and conversion stages. The described principles of object-structured approach allows extending its methodological possibilities for conceptual modeling of effective problem-oriented systems for gathering and processing of accounting and analytical information through the universality of the object-structural model used in approach, the simplicity of its adapting to the specifics of management accounting in a particular company and its integration into corporate information system. Based on the approach proposed the author developed a modeling methodology applied successfully in designing problemoriented processing systems of accounting and analytical information for multistage manufacturing and insurance activity.
