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T.V. Tyupikova, V.N. Samoilov

The automated networks of management of financial activity, the control and
the account of databases of economic divisions Joint Institute for Nuclear
Research.


Modern information technologies move the natural sciences to the further
development. But this promotion occurs together with evaluation of
infrastructures, called to create favorable conditions for development of a
science, financial base to prove and legally to protect new researches. Any
scientific development entails accounting and a legal protection. In the
report we consider a new direction in the software, ideology of the
organization of computer networks, the organization and control of the
common databases on an example real functioning the electronic document
handling of the Department of the main Thing Power JINR.



Information technologies penetrate into all fields of human activity more
and more. Nowadays every big enterprise has maintained computer networks
and complex programs of automation of management. The most necessary thing
for building an computer-aided intelligence system capable to solve tasks
of the operating management of an enterprise is constructing the system of
a registration document circulation First, it will allow to reflect the
current industrial activity really occurring in the enterprise, and second,
it allows managers (the persons accepting solutions) to influence it. A
discount document circulation is a model of the activity of the
enterprise.

Today there is no sense to create and to support an computer-
aidedfinancial and economic system in every enterprise. We should note,
that each system represented in the market today is rather capable to solve
problems of the enterprise in the field of management. The systems take
into account branch features of the enterprise, its size and some other
factors. All these systems are whole-cycle-systems. They include analysis
of the financial-economical activity of enterprises, forecast of
forthcoming expenditures or states of the market, demand management and
many other things. An example of such systems are "info Bukhgalter",
"1C:Predpriyatie" , "BEST" , "Parus" and others.

This report is aimed to tell that structural and functional designing of a
model of work of complexes of computer-aided intelligence systems and using
of basic concepts of the card of accounts of book keeping allows to perform
adjusting of the computer-aided intelligence system for changing and
correcting of the new Card of accounts quite easily, and also operatively
gives information to the leader for decision making. The given method is
used for the document circulation coordination of the FEDP of the divisions
of JINR, including the Department of the Main Power Engineer. The computer-
aided intelligence systems lecture course given at the International
university " "Dubna" "for last three years also considers this method The
computer-aided intelligence systems lecture course given at the
International university "" Dubna" " for last three years also considers
this method Let us start with the detailed discussion. In the report we
consider a new direction in the software, ideology of the organization of
computer networks, the organization and control of the common databases on
an example real functioning the electronic document handling of the
Department of the Main Power JINR.


The systemic analysis of objects and phenomena is impossible without deep
investigation of their structure and classification within the framework of
the selected domain.The systemic analysis of objects and the phenomena is
impossible without deep investigation of their structure and their
classification within the framework of the selected domain. Units from the
selected structure are not given or defined once and for all.Units from the
selected structure are not given as invariable once and for ever. Their
contents can vary according to the need of the user, on the character of
the properties being investigated, to the current level of the development
of science and to some other factors. But in all cases it is necessary to
distinguish one elementary object from another, to select a group of
objects, similar to it, to estimate "quality" of the object one property or
according to a set of properties, or to develop (to create) an object with
a set of new given properties (for example, the transition to the new
CardSchedule of accounts).

The sum total of informational data about an elementary object constitutes
the informational model of the object. So,Thus it is important to clarify
which of itsthe features are really essential and which are nont-essential
(adding nothing to the description) and also to reveal all interrelations
between the homogenous features having different nature and describing the
selected object. Thus, thean idea emerges of a rational description of the
objects and of the phenomena of the domain in their interaction is
appearing to be seen.

The features mentioned above can be divided into two basic groups: the
address ones and the informative ones. The first group describes elementary
objects; the other one describes their properties.The former ones describe
elementary objects; the latter ones describe their properties. Naturally,
each feature of that kind should be classified via the whole set of its
real values both by a code and a text ( the application of forms of the
classification joining a code and a text part - word-forms - are also
possible in some cases).Naturally, each feature of that kind should be
classified through the whole set of its real values both by the code and
the text (application of forms of the classification joining a code and a
text part - word-forms is also possible in some cases). The set of these
features both for the description of elementary objects and for the
selection of their property can be variable; the only thing that is
constant is their obligatory presence in some combinations.The set of these
features both for the description of elementary objects and for the
selection of their property can be variable; or lane be found in some
combinations. Both the address and the informative features in themselves
can containhave a complex (hierarchical) structure.
Some examples of the address features (AF) are:
А1 - conditions of existence (objects of research): the manperson, the
equipment, the technology, the eEenvironment...
А2 - the direction of activity: economy, law...
А3 - the structure of the purposes (the purpose - the demandneed, the
purpose - the resource...)
А4 - the degree of the aggregation of the object etc.
As informative informational - economic indexes we shall select:
- the assignment of the object - G1;
- the sort and the structure - G2;
- the tasks solvedbeing decided by the object - G3;
- standard units - G4;
- economic featurescharacteristics - G5;
- operating performances - G6;
- other properties.

The described principles of the structurization and of the classification
are athe key for the concept of the conditional units of the information .
Conditional means "formed under certain conditions". Such necessary
conditions are, on one hand, the presence of the elementary objects in
the selected section of data domain , and, on the other hand, the presence
of the system of the classification of the elementary objects and their
properties. This fact in itself is also conditional (it reflects an
attitude of the user towards the subject interesting for him or her, and
in this sense it is asome kind of a test for the user). Thus, athe
conditional unit of the information is the information about an elementary
object (in this sense "a unit"). In the input of the formation system of
the conditional informational units there can be any objects (without
limitation), the process of transformation - is structurization and
classification; in the output there are modular information structures
consisting of units (or portions) of database. The quantity of groups (the
list) of the address features defining the structure of a conditional
informational unit is variable and depends on some factors: need of the
user's demand, a sort of the solved task being solved, and its minimal
structure: one address plus one informative feature.

Now let's consider concepts "an elementary object" and "a conditional unit
of the information" with reference to systems of the analysis and
management of the financial and economic activity of anthe enterprise.
For reflecting all sides of the economic activities of enterprises in book
keeping it is necessary to have a system of accounts providing branch
specific of each enterprise.In book keeping, to reflect all sides of the
economic activities of enterprises it is necessary. to have a system of
accounts providing branch features of each enterprise. The system of
accounts is created in such a way that it provides the uniform reflection
in the registration of identical economic operations in every enterprise
irrespective of its pattern of ownership.The system of accounts is created
in such a manner that provides unif reflection in the registration of
identical economic operations in every enterprise irrespective of its
pattern of ownership. Such uniformity is provided with the cardschedule of
accounts of book keeping. The cardschedule of accounts is the circuit
(scheme) of registration and classification of the facts of economic
activities (assets, obligations, financial, economic operations etc.) in
book keeping. As anthe elementary object we shall accept anthe account
(subaccount) of the cardschedule of accounts of book keeping in which
economic resources of the enterprise and their sources are taken into
account. The address part of the elementary object is the number of the
account (or of the subaccounts). And it is necessary to pay attention to
the following fact: if the account has subaccounts then the elementary
object is the lowermost level of the subaccount of the selected account.

The majority of accounts unite both: a code part and a text part. For
example, the seventieth account has subaccounts which unite a code part and
a text part - word forms 70/PM, 70/PTM, 70/C - subaccounts reflecting the
data on the permanent members of the staff of the enterprise, on the part-
time workers and on the contractants.
Information filling of the address features (AF) with the reference to the
financial activity of the enterprise is the following:
А1 - the object of investigation is the analysis of the economic activity
of the enterprise, including expenses connected with the socioeconomic
activity, insurance and interaction with the environment;
A2 - the direction of the activity - is the book keeping;
А3 - the purpose is the obtaining of the financial reporting and of the
economic activities of the enterprise;
А4 - the degree of aggregation of the object etc.
Let's define the information filling of the informative features, (in the
further: of the informational and economic indexesindex :
G1 - the type of the enterprise, the choice of a computer-aidedthe
automatized intelligence system compatible with the financial activity of
the enterprise;
G2 - the structure of the operation on one of the three cardsschedules of
accounts accepted in the Russian Federation: commercial, budgetary or mixed
ones;
G3 - tasks solved with the help of the oobject is a type of the activity of
the enterprise - the scientific activity, trade, "audit" etc.;
G4 - standard units. It is a set of building blocks of programs such as
operation with files, with financial, pensionary, economic, ecological
blocks of the programs;
G5 - the rating of the economic profitability of the activity of the
enterprise, in view of implantation of new technologies;
G6 - operating performances of the computer-aidedautomatized intelligence
system;
G7 - other properties.
Address feature in a conditionalstandard unit with the information is set
by the code. Structure of codes of address features: А1, А2, А3 .., В1, В2
.. It can be multileveled. The number of levels of the enclosure is
variable. It also can vary depending on the requirements of users. The
length of the number (in characters), or the depth of the code of the
appropriate level is also a variable. At the program implementation each
level of the enclosure of structure of the code of multilevel address
feature can be an independent feature. Thus each subsequent level is
considered together with the previous one as one and the same feature . On
the Ppicture One (1)1, the structural and functional model of the database
of the new CardSchedule of accounts of book keeping of the enterprise is
represented.









.




The informational and economic (informative) part of a conditional unit of
information consists of temporary number of groups G1, ., G8, each of which
includes a variable set of parameters. The parameter is a quantitative and
qualitative characteristic reflecting a property of an "elementary object".
Parameters can be of two kinds: the simple ones and complex ones. The
parameter of the simple kind unambiguously reflects the characteristic of
one of the properties of the elementary object. A parameter of the complex
kind consists from a set of characteristics joined at each level by the
semantic unity of the described properties of the elementary object. These
characteristics are ordered on the base of an hierarchical feature. Usually
the code of parameters is an alphanumeric one, with a variable value from
two characters and more.

The first digit of the code designates the number of group, informational -
economic indexes for example:
0: registers of the tax registration;
01-09: extraworking assets;
10-19: industrial reserves;
20-29: expenses for production;
40-49: the finished production;
50-59: are monetary resources;
60-79: calculations of organization with various juridical and physical
persons, and also intraeconomic calculations;
80-89: capital (information about the state and the movement of the capital
of the enterprise);
90-99: financial results;
001-011: extra balance accounts.






Informational - economic indexes can be quantitative and qualitative.
Their values correspond to the pecuniary, to the quantitative and
pecuniary, to the credit, to the debet and to the credit and debet support
of accounts in the new CardSchedule of accounts. For example, the account
fifty-one (51) - the payment account of the enterprise - is always a credit
one (CRED) and a pecuniary (Pecun), 60 - calculations with suppliers and
contractors - is a credit-debet one (C/D) and a pecuniary one (Pecun), 02 -
charge of amortization (wear) of the main resources is a debet one (D) and
a pecuniary one (Pecun). A qualitative IEIM is indicated by the code
appropriate to it and according to the qualifier. A quantitative
informational - economic indexes consists of 2 parts: the code one and the
numerical one, which are connected with some arithmetic relation, for
example multiplying of some amount on some number. For example, the tenth
account is a credit one (C), a quantitative and pecuniary (QP).

The numerical part of value of informational - economic indexes can be
expressed by number, or by a discrete interval of numbers. At the stage of
the program implementation by an independent feature there can be both the
code separate informational - economic indexes as a whole, and each of
its levels, including a sublevel, usually designated two and more-place
number (when necessary,necessarily supplemented separator and a letter
abbreviation).
Despite of the obvious fact, that the process of generation of the
conditional information unit in many respects depends on the person and is
determined by the person, it becomes ineffective without usage of resources
of the computer facilities, because it demands much from the quality of the
development of classificative system (there should be used mechanical
methods of support of qualifiers and quick references should be used).

Below there are given some examples of construction of the conditional
information unit especially concerningon the material of the document
circulation fixed in the register of the economic operations, for example:





Table N 1.


51-Account of the a New Schedule of Accounts of JINR




Code |Title |Gross output |Amount |Off balansbalance |Asset |Subconto 1
|Subconto 2 | |51 |Settlement accounts | | | |А | | | |51.1 |Budget
account of the DFE (Department of the Federal Exchequer) | | | |А
|banking accounts | | |51.2 |Settlement account
Konversbank | | | |А |banking accounts | | |51.3 |Budget account of he
DFE - grants | | | |А |banking accounts | | |51.4 |Budget
accountofaccount of the DFE -"ChAES" | | | |А |banking accounts |item of
DFE | |51.5 |Budget account of the DFE -"MAJaK" | | | |А |banking
accounts |item of DFE | |51.6 |Budget account of the DFE - "Osobyj risk" |
| | |А |banking accounts |item of DFE | |51.7 |Budget account of the DFE
- Contracts | | | |А |banking accounts |item of DFE | |51.8 |Budget
account of the DFE - Scholarships | | | |А |banking accounts |item of
DFE | |

The property of invariancyinvariance from users (an external part of the
conceptual circuit (scheme)) and from the kind of the solved tasks should
become an important property of the created information database a computer-
aided intelligence system.The important property of the information
database being created the automatized intelligence system should become
property of invariancy from the users (an external part of the conceptual
circuit(scheme)) and from the kind of the tasks being solved. Differently,
each user should access to the database with the supposition, that there
is information organized on his (or her) principles and under his (or her)
searches. Simultaneously with it there should be such level of usage of the
base that allows "a superuser" (for example: the network administrator) to
form new databases (joined with a number of features) from the user-defined
databases and to customize them to the solution of some tasks on the new
searches, for example, to the creation of the new CardSchedule of accounts.
The further development of the financial and economic activity of the state
assumes the further change of the CardSchedule of accounts. This
circumstance involves the requirement of composition and decomposition of
the information structures of users in the form of one universal base. As
it is obvious a priori, that such database has an hierarchical structure,
it is convenient to identify information needs of users with numbers of
groups of branches (or areas) in the limits of the database.
Besides,Except for it, each such branch should reflect the structure of the
address part of the conditionalstandard information unit, the number of
the user's elementary object in this branch, and also all the properties
(parameters) of the elementary object. We should remark, that the
hierarchical structural and functional model (see picture 1) should not
necessary be displayed similarly to the conservative and organizational
model. There are methods of conversion of units of its structure (for
example, normalization), however the greatest scoring in efficiency gives
coincidence (or closeness) of the conservative - organizational and the
logical models of the system. The solution of this task is actual for each
enterprise, which is using a computer-aidedn automatized intelligence
system.
References
1. Samoilov V.N. "Structure-Functional and System Modeling of Complex
Systems". JINR. Р10-99-173. Dubna. 1999.
2. Samoilov V.N. "Technology of the Information Software for Support of
Composite Processes". JINR. Р10-2000-182. Dubna. 2000.
3. Samoilov V.N. "Technolog of Development of the Information Models of
the Notstructured Processes". JINR. Р10-2000-181. Dubna. 2000.
4. Samoilov V.N. "Data Analysis Methods of Physical Experiments and
Complex Processes." JINR. Р10-99-105. Dubna. 1999.
5. Dobrjanski V.M., Samoilov V.N., Tcheker V.V. "Principles of Operation
and Technology of Creation of the Automated Information System of Complex
Processes Simulation". JINR. Р10-2000-187. Dubna. 2000.
6. Samoilov V.N. "Methods of Analyzing of the Information Models of
Nonstructurized Processes". JINR. Р10-99-106. Dubna. 1999. .
7. Samoilov V.N., Korenev S.A., Samoshkin A.M. "Information Software of
Technologic Process of the Toxic Decomposition Connections. JINR. Р10- 2000-
313. Dubna. 2000

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