Методология создания и применения информационной технологии обобщенного многомерного анализа данных синтетического учета по направлениям преобразований подчиненным предпосылкам бухгалтерского учета

Abstract

Определены этапы, закладываемые в основу методологии создания и применения информационной технологии обобщенного многомерного анализа данных синтетического учета по направлениям преобразований, подчиненных предпосылкам бухгалтерского учета. Разработана функциональная схема методологии, определяющая последовательность реализации этапов обобщенного многомерного анализа по предпосылкам и по подмножествам расходов и доходов. В соответствии с этапами и функциональной схемой методологии, определены ее структурные составляющие.

The stages put in fundamentals of an information technology of the creation and application methodology of the generalized multivariate data analysis of the synthetic account in the directions of the conversions subordinated to accounting pre-conditions are defined. The functional diagram of methodology determining the stages implementation sequence of the generalized multivariate analysis by pre-conditions and by subsets of expenditures and income is developed. According to the stages and the functional diagram of methodology structural components are defined: a technique of functional structures formation of the data transformations of expenditures and income which characterizes multivariate (to the third order inclusively) conversions in the directions to the subordinate pre-conditions directions: completeness, periodicity and to their combinations; a technique of the functional structure formation of data transformations of the enterprise activity reflecting multivariate (to the fourth order inclusively) conversions in the directions containing the section subordinated to the fourth pre-condition "compliance of the income and expenditures"; a technique of the choice alternatives formalization of the compared subsets characterizing data analysis depending on audit tasks, features of activities and the control system at the enterprise; technique of determination of the generalized data subsets regularities and their compliance for the compared subsets in case of multivariate conversions which characterize regularities of the enterprise activities; formalization of sets comparison criteria of the generalized estimates to the actual data; a compliance establishment technique between violation of the generalized regularities and existence of sets of falsifications.