Information systems in the enterprise's management

Introduction. Modernization of the content of accounting science, which today is under the influence of growing information demands, and, accordingly, modern information systems and information technologies, actualizes the feasibility of developing an accounting paradigm adequate to the new conditions of business communications. These are changes in accounting methodology and practice in the context of the development of both theoretical provisions and practical recommendations for new methods of automation of accounting flows, and, accordingly, the expansion of the information infrastructure, which is constantly updated.The purpose of the study is to substantiate the need to adapt the accounting system to the conditions of the digital economy and identify key markers of expanding the information infrastructure of modern business communications.Methods. In the process of studying the new philosophy of views on the development of accounting methodology, which is successfully implemented through the concept of sustainable development, a convergence of national standards to international standards, cloud, the blockchain technology used general scientific techniques, including induction and deduction. Structural-logical and semantic analysis - to clarify and streamline methodological approaches to the choice of model for the formation of information infrastructure in the system of modern business communications; grouping and classification - to justify the benefits of information systems, which are built based on the journal of business transactions of the selected accounting system (program). The information base of the study was the scientific works of domestic and foreign scientists on qualitative changes in the information infrastructure of modern business communications, materials of international scientific and practical conferences, the results of personal experience and observations.Results. The logical relationship of changes in accounting in the context of the development of both theoretical provisions and practical recommendations for expanding and modernizing its methodology and information infrastructure of modern business communications through digital technologies, which offer new methods of automation of accounting flows. A new philosophy of views on the development of accounting methodology, which is successfully implemented through the concept of sustainable development, a convergence of national standards to international standards, cloud, blockchain - technologies, and therefore identified key markers of expanding information infrastructure, which isconstantly updated.In the context of choosing a model for the formation of information infrastructure in the business communications system, it is proposed to pay attention to such a defining integrated management tool as a corporate information system, which is considered as a set of information systems of individual divisions. decision-making, in the complex, provide the necessary information support. Most of the information systems, which are built based on the journal of business transactions of the selected accounting system (program), are analyzed. In this regard, the effectiveness of information systems based on the accounting module is described.Perspectives. Further research should be conducted in the direction of disclosing organizational and methodological tools for the digital transformation of the accounting system, in-depth analysis of internal and external factors of informatization, research of the advantages and disadvantages of existing digital technologies. In this regard, promising research in this context is the development of methodological foundations for the formation of optimal models of information infrastructure in the context of digitalization of the economy and business communications.

Objective: the purpose of the entire work is to help system analysts involved in assessing the quality of information sys tems (IS) operation during their creation, operation, modernization, development, to form the appearance of a comprehensive probabilistic prediction methodology applicable in the interests of ensuring quality and safety, justifying acceptable risks, identifying significant threats and supporting the adoption of scientifically rational system decisions to proactively counter threats in IS life cycle. The purpose of the 3rd part of the work is to complete the detailing of the general methodological provisions on the probabilistic prediction of the quality of IS operation quality (taking into account the enlarged description of the approach in the 1st part of the article [1] and the presentation of the basics of detailing modeling using «black boxes» in the 2nd part of the article [2]) by proposing: • the formalization of complex modeled systems consisting of parallel-sequential structures formed from «black boxes» and combined using logical connections «AND», «OR»; • the methods of system analysis of the IS operation quality; • the main components of the appearance of a comprehensive methodology for the probabilistic predicting IS operation quality, used by system analysts in the interests of ensuring quality and safety, justifying acceptable risks, identifying significant threats and supporting the adoption of scientifically based system decisions to proactively counter threats in the life cycle of specific IS. Research methods include: methods of probability theory, methods of system analysis. The modeled system is formally represented by «black boxes» and complex systems in the form of parallel-sequential structures formed from «black boxes» combined using logical connections «AND», «OR». The obtained results of mathematical modeling are used in the interpretation of the original IS, in the interests of which the corresponding calculations are carried out. The result of the work as a whole is: based on the research results presented in [1, 2], methodological provisions have been created that form the main components of the appearance of a complex methodology for probabilistic prediction of IS operation quality in accordance with GOST R 59341-2021 «System engineering. Protection of information in system information management process». The use of the proposed methodological provisions is intended to help system analysts form the appearance of a versatile complex methodology of probabilistic prediction, applicable in the interests of ensuring quality and safety, justifying acceptable risks, identifying significant threats and supporting the adoption of scientifically sound system decisions to proactively counter threats in the life cycle of specific IS. Scientific novelty of the work: with the widespread introduction of modern information technology tools and systems, the problems associated with a comprehensive study of the IS operation quality remain acutely relevant. Despite the fact that many system engineering standards have appeared that recommend the use of probabilistic system analysis for various types of systems, in practice, the formation of a set of techniques applicable to predicting quality measures, justifying acceptable risks, identifying significant threats and supporting the adoption of scientifically sound system decisions in IS life cycle causes practical difficulties for system analysts. These difficulties and the use of subjective assessments are related not only to the versatility of the very concept of IS operation quality, but also to the complexity of mathematical formalization, taking into account the specifics of each system. As a result, many important aspects are beyond the analyst's field of consideration, specific quality measures turn out to be incommensurable on a single quantitative scale, and the inverse analytical tasks of proactive threat management in IS life cycle and constituent elements are not solved. I.e., in practice, there is a contradiction between the needs for system analysis of IS and the possibilities for solving urgent problems of system analysis. To overcome this contradiction, the proposed methodological provisions formulate the general purpose of IS operation in various areas applications – to ensure the reliability and timeliness of providing the necessary information, completeness, validity and safety of the information used for subsequent intended use. The main proposed components of the complex methodology of probabilistic prediction of IS operation quality have determined the scientific novelty of this work, focused precisely on achieving this general formulated goal of IS operation.

The article discusses the problems of implementing information technologies in accounting and enterprise management. Today, many factors influence the process of active and effective application of information technologies for accounting and enterprise management, but it should be noted that the speed of informatization of enterprises in Ukraine largely depends on the use of modern, up-to-date software. In order to quickly and effectively implement modern information technologies, it is necessary to constantly monitor the updating and modernization of software tools and the corresponding system software. Changing the requirements for the design and implementation of modern information tools and the introduction of the latest approaches are necessary conditions for the effective use of digital technologies, which in turn increases the efficiency of work at various stages of enterprise management. The types of modern information technologies and their application in accounting were mainly studied. The advantages and disadvantages of modern special information technologies when applied in accounting for the purpose of forming the largest information system of the enterprise are analyzed. The leading tasks of cost accounting of the enterprise's activities, which are solved by means of modern information technologies, are identified. The analysis of crucial issues was carried out and the necessity of using modern software developments in accounting activities was substantiated. During the review of the latest scientific research, both domestic and foreign scientists, it was established that in the process of successful informatization of the enterprise, we consider it necessary to recommend not to avoid those leading requirements that contain and propose to apply the developed systems to ensure the effective functioning of the developed, based on the requirements, software tools. The successful integration of modern information technologies into enterprise management is directly proportional to the level of awareness of modern needs and opportunities. The process of introducing information technologies in accounting is permanent, therefore it requires a fleet of powerful computer equipment. The placement of information technologies in solving the problems of accounting, auditing and analysis of the company's activities in order to optimize their activities, which is directly related to the development and implementation of modern software tools, is determined.

It is investigated that the tourism industry is an integral part of the national and world market and is considered as a promising direction of development in the world. This industry ranks second in the world economy after the computer and electronics industries. It is proved that the tourism industry is ahead of such industries as oil refining and automotive. The development of tourism became possible due to the scientific and technological progress of society and the introduction of a system of marketing management of tourism enterprises, that is, the creation of a market infrastructure. It is substantiated that management of marketing activities of tourist enterprises requires constant analysis of market trends, creativity in developing strategies and flexibility in responding to changing market conditions. Marketing and the marketing system are such basic phenomena that they cannot be considered as a separate function of business. It is investigated that success in business is determined not so much by the product that it offers as by its consumers. All definitions hide three aspects of the concept of marketing: the active aspect - market penetration; analytical aspect - understanding of markets; ideological aspect - way of thinking. Most often, one can observe trends in the decline of the concept of marketing to its active dimension, that is, to a series of sales techniques, and an extreme underestimation of its analytical aspect. It is analysed that in modern conditions of management the effective development of enterprises of the tourism industry of Ukraine is complicated by martial law, difficult economic and political situation; increased competition due to the lack of a proper system for coordinating the activities of the enterprise. In this situation, a significant interest for domestic enterprises of the industry is a modern marketing concept, the introduction of marketing measures in the management of enterprises, advanced methods of marketing influence on the formation of market demand, the competitive position of the tourist enterprise. It is proved that effective management of marketing activities of enterprises in the field of tourism is a rather complex economic, organizational and social phenomenon. This management requires a long process of activity, which should take into account the possible change in the state of the object of control, the emergence of the latest laws, principles and methods. The system of management of marketing activities of tourist enterprises includes knowledge, skills, abilities, information and human technologies of business communication of actual and potential consumers of the tourist product and managers of the enterprise

This article is devoted to an overview of modern information and analytical systems used in different countries to achieve national security goals. At the same time, it is impossible to imagine the modern digital space without information systems based on machine learning (ML) and/or artificial intelligence technology. Government agencies in different countries state that a successful response to various threats cannot be achieved without the use of such information systems. This statement cannot be argued with, since in recent years, AI systems have been successfully used to automate various processes, including in counter-terrorism information systems, economic analytical systems, and others. The article also discusses the features of use and possible problems of information systems based on AI/ML.

The article is devoted to the study of the effectiveness of using remote forms of communication and digitalization in enterprise management in the conditions of digitalization. The role and place of communication and digitalization in enterprise management are determined. The contribution of Ukrainian and foreign scientists to the study of the effectiveness of using remote communications and digitalization in enterprise management is considered. The definitions of the concepts of remote communication and digitalization, forms and examples of their application are given. The main advantages and disadvantages of using remote communications and digitalization in enterprise management are studied, the principles of implementing remote communications and digitalization in the enterprise are proposed. Ways to increase the effectiveness of using remote communications and digitalization in enterprise management are proposed. The article highlights the influence of both external and internal factors on the successful implementation of remote communications and digitalization at the enterprise level. These factors include government support, regulatory framework, availability of high-speed internet, digital skills of staff, technical capabilities and financial resources. The study suggests five key principles for successful implementation: accessibility, equity, continuity, sufficiency and digital literacy. The study concludes that while official statistics in Ukraine remain limited, the experience of EU countries demonstrates the growing impact and potential of digital transformation in improving the efficiency of enterprises. Recommendations are offered to enterprises seeking to strengthen their digital strategies and improve management results in a rapidly changing business environment. In addition, the article describes the practical implications of digitalization for different levels of enterprise management - from strategic decision-making to operational processes. Remote communication tools have changed the way teams work together, how managers monitor performance, and how businesses interact with customers. The shift to digital platforms has also democratized access to information, enabling greater participation in management processes across departments and divisions. Another important aspect discussed in the article is the psychological and organizational impact of digital tools on employees. While digitalization promotes flexibility and efficiency, it also creates new challenges such as blurred work-life boundaries, information overload and digital fatigue. The article emphasizes the importance of developing a corporate culture that supports responsible use of digital communications, respects employees' right to unplug, and encourages continuous learning to adapt to technological change.

Currently, for the effective development of the activities of any company, modern information technologies and information systems are used. In the conditions of digitalization of the economy, special attention is paid to business processes of interaction with customers of companies, the main requirement of which is the mobility of the proposed operations and services. The use of modern tools to improve business processes is designed to increase the efficiency of any company. Depending on the scope of the company, different tools are used. In this regard, it is advisable to describe and analyze the activities of the company, and then its business processes. The result a list of business processes requiring improvement will be.This paper discusses the features and methods of automating business processes using digital technologies, analyzes the activities of the company (using the example of a travel agency), describes its main business processes. The theoretical and methodological description of the features of automation of the company showed the possibility of using modern IT tools to increase the competitiveness of the company and the level of customer satisfaction. As a result of the research of the activities of the travel agency «1001 tour», an analysis of external and internal factors affecting the company. Description of business processes showed the need to improve interaction with customers through the introduction of mobile technology. The theoretical significance of the study is to describe the features of improving customer service. The practical significance of this work is due to the possibility of using the results as a basis for developing models of the main business processes in the notions «as is» and «to be», preparing a project for introducing innovations and conducting a preliminary assessment of its economic efficiency.

Today, information technologies are widely used in society both in the field of public administration and in the commercial activities of modern enterprises. The article discusses the application of modern approaches and information technologies in the commercial activities of business structures. Representatives of the Russian business community note that the use of innovative management approaches and information technologies in production activities significantly affects the efficiency of activities and the speed of business processes. In the course of the work, current approaches and technologies that can become widely popular among commercial enterprises were considered and the experience of using innovations in the activities of modern enterprises was analyzed. The role of information technologies and modern approaches in the company’s commercial activities is very high. Innovations are involved in enterprise management, in accounting for the performance of the organization, planning business projects, and information exchange. Thus, the application of modern approaches and information technologies in the commercial activities of enterprises is currently a key trend in the development of entrepreneurial structures.

Problems of creating a modern information and analytical system for establishments of public health service in Ukraine are considered.It is shown on a concrete example that exactly information is a basis for decision-making in a hospital. Therefore, the automatization of establishment will sure to result in increase of efficiency of its workand, consequently, to improved quality of rendering medical care. The development of information and analytical system "Electronic hospital" was carried out in two stages and the following step of its development should be connected to telemedicine.It is noted, that under new social and economic conditions a weak part in information system in public health service in Ukraine is the absence of authorized integral standards in medical information. The necessity of developing the integral unified medical documentation is emphasized.

The article presents the concept of JINR Corporate Information System (JINR CIS). Special attention is given to the information support of scientific researches – Current Research Information System as a part of the corporate information system. The objectives of such a system are focused on ensuring an effective implementation and research by using the modern information technology, computer technology and automation, creation, development and integration of digital resources on a common conceptual framework. The project assumes continuous system development, introduction the new information technologies to ensure the technological system relevance.

Introduction. Under such conditions, the problem of assessing the economic security of enterprises is actualized, which is designed to identify threats that arise in the competitive environment and the internal environment of the enterprise, to identify strengths and weaknesses in the activities of the enterprise, on the basis of which management decisions are made at the strategic level, to prevent negative situations at the operational levels of enterprise management. Aim and tasks. The purpose of the study is to assessing the economic security of forest enterprises in the Ukrainian Polissya region. Objectives of the study: generalization of scientific approaches to assessing the economic security of enterprises; determination of criteria for assessing the economic security of forestry; development and testing of methods for assessing the economic security of forestry in the Ukrainian Polissya region. Results. The calculations show a high and sufficient level of economic security in the studied forestry enterprises. However, there is a decrease in financial security indicators, which requires the adoption of current and strategic management decisions to improve financial results and improve the financial condition of forestry enterprises. The main problem is the inefficient structure of exports, namely the predominance of products with low benefit and insufficient investment in the development of technical and technological base. The proposed system of criteria and indicators can be significantly expanded depending on the ability of researchers to obtain additional information about the economic activities of forestry enterprises. Conclusions. A proposed method of assessing the level of economic security of forestry enterprises, which provides for determining the compliance of the current state of the business entity development goals (desired state), provides for the use of traditional indicators covering the main areas of economic activity of forestry enterprises. It is only important that the sample of forest enterprises is formed on the basis of belonging to the common forest area, similarity of forest area and forest area of these enterprises, as well as other factors that researchers may consider essential for the choice.

The article examines the functioning and role of information systems in modern enterprise management mechanisms, supporting the strategic and operational management of innovation processes. The relevance of the study stems from the fact that innovation development ensures enterprise competitiveness; however, the lack of effective information support for management decisions during such development limits enterprises’ ability to rapidly adapt and implement new technologies. Therefore, the study aims to analyze, systematize, and generalize the existing theoretical and methodological foundations of information system functioning in enterprises and to substantiate a cyclical model of an information system for managing enterprise innovation development. To achieve this goal, the study analyzes modern information systems and substantiates the need to integrate them into a unified management architecture to ensure effective information support for enterprise innovation development. Contemporary practices of information system implementation in leading international companies are examined, and the key advantages of centralized data integration, transparency in the innovation portfolio, and optimized resource allocation are identified. It has been determined that effective management of innovation projects largely depends on the continuous flow of information throughout the product life cycle. The study substantiates a cyclical model of the functioning of an information system for managing enterprise innovation development, which includes: input flows (market and technological information, internal indicators), process flows (analytical processing, modeling, decision-making), output flows (management decisions, KPIs, innovative products), and feedback flows (evaluation of results, strategy adjustment). The implementation of the proposed cyclical model is expected to enhance coordination among structural units, ensure the management system’s adaptability, and foster sustainable competitive advantages for the enterprise. The proposed model enables transforming information flows into a strategic tool for influencing enterprise innovation development, ensuring integration across portfolio and project management levels. Keywords: information system, innovation, innovation development, innovation management, cyclical model, strategic management.

Modern information systems (MIS) have increased the variety of information systems which have been and can be designed to such an extent that auditors must finally recognise the Law of Requisite Variety. The auditability of MIS is a double‐edged proposition since the variety of the MIS must be matched by auditors if they want to be recognised as control agents. Thus, either MIS variety must be reduced to match the audit variety achievable or the audit variety must be increased to match the existing MIS variety. In other words, an intelligent interface is needed between auditors and MIS. Auditors require a language and a communication channel to evaluate the internal controls of the MIS as well as the information generated by the MIS.

This paper covers up-to-date paradigms for the construction of complex information systems – corporate information systems. The concept of the corporate information system used here is understood as any information system realizing the hierarchic system for decision-making support. The problem of corporate information systems is considered under three angles: theoretical basics, basic technologies, and general architecture. At that, the geoinformation systems technology is selected as the backbone basis. The material is based on long-term research carried out in SPIIRAS, in terms of boththeory and technology. Many ideas formulated in the paper have already been subjected to practical validation and implementation through international research projects and R&D work for various clients.

Background. With the intensification of digitalization processes, the use of FinTech tools by various business entities, which include both financial service offerors and their consumers, is becoming especially important. Analysis of recent researches and publications. The works of many scientists are devoted to the functioning of various aspects of corporate information systems. However, there is currently a lack of research on the feasibility of using financial technology instruments by business entities, their threats and security for corporate information systems. The aim of the article is to study the place of FinTech tools in the corporate information system, identify threats to their use and ensure the security of their operation. Materials and methods. The theoretical and methodological basis of the study are the works of domestic and foreign scientists on the functioning of corporate information systems and FinTech ecosystems. Results. The basis of digital transformation is the use of innovative technologies in the financial services market. This leads to the appropriate transformation of information systems of business entities and ensuring their security. There is an intensification of business use of digital banking services, digital insurance, payment platforms, raising funds through crowdfunding platforms, investing. The FinTech ecosystem within the sectoral approach should be understood as the areas of application of financial technology instruments, the services of which are used by various consumers, in particular, business entities, individuals, public authorities.The increasing digitalization of financial activities of business entities as a result of the Covid-19 pandemic has intensified the creation of additional challenges for corporate information systems for the implementation of cyber risks. Conclusion. The use of financial technology tools by business entities leads to the formation of FinTech ecosystems. Ensuring the security of information systems is the key to corporate stability. The challenge of countering cyber threats is not only for financial service offerors, but also for business entities that are their consumers, as the use of financial technology tools in financial transactions causes risks to all participants in the FinTech ecosystem.