Economic Security of an Enterprise in the Conditions of Computerization of the Budgeting Process

• Main Author: О. І. Руlуреnkо
• Format: Article
• Language: English
• Published: State Statistics Service of Ukraine, the National Academy of Statistics, Accounting and Audit (NASAA), the National Academy for Public Administration (NAPA) under the President of Ukraine 2016-09-01
• Series: Статистика України
• Subjects: budgeting, economic security, computerization, in formation systems, management system
• Online Access: https://su-journal.com.ua/index.php/journal/article/view/104
• ISSN: 2519-1853; 2519-1861

The problem of lack of a standard approach to organization, methodological support and feasibility studies for computerization of business processes for purposes of economic security at enterprise level is discussed considering that qualitative information is a critical asset for the strategic development of an enterprise. The study of effects from properly organized computerization of budgeting process for economic security of an enterprise is important because database on business operation of an enterprise is used in strategy building at an enterprise. The objective of the study is to identify the problems involved in organization and methodological support of economic security at enterprise level in the conditions of computerization of the budgeting process. Because budgeting implies coordinated interactions of the personnel responsible for processing, transmission and use of data by enterprise management given tough competition at the market, storage of valuable information in computerized systems has to meet specific requirements. The measures are proposed, to be taken by enterprise management to implement effective budgeting. The problem of economic security failure at enterprise level due to dispersion of data, the variety of technological platforms for collecting, processing and transmitting data to the management system is proposed to be dealt by the compatibility principle - by designing the system with account to organization specifics, technological process, qualification of human resources, techniques and software for export / import of information from the existing system to the newly designed one. Methodical aspects of budgeting by use of the information platform are synchronized with the phases of budgeting process, which will simplify the choice of software for computerization. This is supposed to simplify problem solutions related with preparation, control, analysis and adjustment of various types of budgets.