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ИД «Финансы и кредит»






International Accounting

Controlling: Application of the information analysis system 1C:ERP Enterprise Management 2

Vol. 21, Iss. 9, SEPTEMBER 2018

Received: 3 August 2018

Received in revised form: 10 August 2018

Accepted: 15 August 2018

Available online: 14 September 2018

Subject Heading: Managerial accounting

JEL Classification: G30, G31, G32, М11, М15

Pages: 1007–1023


Shitova T.F. Urals Institute of Administration, Branch of RANEPA, Yekaterinburg, Russian Federation

ORCID id: not available

Subject This article deals with the issues related to the introduction and conduct of controlling at enterprises by means of information analysis systems.
Objectives The article aims to substantiate the necessity of controlling through information analysis systems, show the operation of one of them using the 1C:ERP Enterprise Management 2 system as an example, and develop practical recommendations, helping use this ERP system to solve management problems in an effective manner.
Methods For the study, I used the methods of economic and comparative analyses, methods of strategic, long-term and operations management, and the systems approach.
Results The article briefly covers such controlling instruments as managerial accounting, budgeting and planning at an enterprise, procedures of execution of budget implementation control, analysis of execution of plans. It describes the operation of these tools using the 1C:ERP Enterprise Management 2, and evaluates the efficiency of this ERP system to automate controlling procedures.
Conclusions and Relevance The management system of a modern enterprise needs to be improved. Practical recommendations on implementation of controlling in various spheres of activity in cooperation with information analysis systems of management are required. The article is of scientific and practical nature, and it can be useful for managers of enterprises, who plan to introduce an information analysis system capable of automating the work of management personnel.

Keywords: controlling, 1C:ERP Enterprise Management 2


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