Information and accounting support for economic analysis and improvement of operational budgeting of industrial enterprise performance based on standard operating rates
Savostina O.V.Ural Federal University named after First President of Russia B.N. Yeltsin, Yekaterinburg, Russian Federation ankor27@mail.ru
Importance Information and accounting software of operational budgeting and economic analysis of the production of an industrial enterprise was formed as a set of initial baseline values that are the basis for the implementation of the relevant analytical and predictive calculations. At the same time, it is important to ensure that the database used as the data should reflect the specifics of the industrial enterprises' activity. Objectives The manufacturing activity of an industrial enterprise is the object of the study. The provision of information and accounting operational budgeting and economic analysis of an industrial enterprise production is the subject of the study. Accounting and reporting of an industrial enterprise allows having the most complete picture of available economic resources. A complete economic analysis of accounting and financial reporting provide the opportunity to take steps to improve the industrial enterprise production activity. Methods As the main source of information for the production activity analysis and operational budgeting, I have used the summary information unit containing data on labor and material costs, as well as on the cost of machinery and mechanisms, indirect costs, which I developed and which was dubbed the standard operating rate. My article also provides an improved method of operating budgeting and economic analysis of the production activity of industrial enterprises on the basis of my concept of standard operating rate. The complexity and multi-stage of the calculations are necessary to implement the provisions of my improvement of the methods of operational budgeting and economic analysis of the production activity of an industrial enterprise. Results The calculation method serves as the reason for creating its automated model implemented by means of the specialized software product, i.e. a computer program. Conclusions and Relevance I propose an automated model, which can be used for a feasibility study of investment projects of an industrial enterprise, as well as a feasibility study of restructuring and modernization of the production process.
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