Mitrovic S. —
The potential of business intelligence for the development of analysis of financial and non-financial information in the economic activities of companies.
// Finance and Management. – 2023. – ¹ 1.
– P. 69 - 82.
DOI: 10.25136/2409-7802.2023.1.40099
URL: https://en.e-notabene.ru/flc/article_40099.html
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Abstract: The subject of the study is the information and analytical support of the economic activities of companies based on the introduction of business intelligence. The object of scientific research is the systems of business intelligence in economic analysis.The purpose of the study is to scientifically substantiate the theoretical and methodological issues of the introduction of business intelligence for the development of the analysis of financial and non-financial information in the economic activities of companies. The research methodology is based on the analysis, grouping of data and generalization.
Conclusions and scientific novelty. The scientific novelty of the research lies in the development of issues and principles of the application of modern information technologies of business intelligence for the purpose of further development of the possibilities of economic analysis of the economic activities of companies.The authors determined that a theoretically sound methodology for the introduction of business intelligence allows expanding the possibilities of information and analytical support for economic analysis, provided that:
1) "is based on the basic provisions of the theory of economic analysis, accounting and auditing; information theory, as well as on the requirements of current domestic and international standards, recommendations of research and professional organizations and regulatory committees in the field of development of reporting and economic analysis, information law, state regulation and principles of information and economic security" [1];
2) reflects the basic principles of the method of economic analysis: the unity of analysis and synthesis, the study of economic phenomena in their interrelation, as well as in development and dynamics; 3) specifies the general methodology of economic analysis – methods of information processing, working stages and sequence of analysis;4) is based on analysis and application advanced practical and theoretical experience in the field of implementation of information solutions in the economic analysis of economic activity of companies.
Mitrovic S. —
Issues and trends in implementation of business intellect into the process of economic analysis in Russia and abroad
// Finance and Management. – 2019. – ¹ 2.
– P. 1 - 16.
DOI: 10.25136/2409-7802.2019.2.28524
URL: https://en.e-notabene.ru/flc/article_28524.html
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Abstract: The subject of this research is the issues and tents in integration of business intellect (BI) technologies as the organizational-technical and economic category of economic activity of the corporations in the conditions of advancements of the modern information society and economic space of the Russian Federation. The goal of this work lies in systematization and analysis of the aspects of international practice that should be given particular attention by the national organizations and enterprises of various types in the course of implementation of business intellect technologies, as they have a longer experience in this field. Leaning on the foreign experience and Russian sources, the author formulates the content and structure of spending tree for integration of business analysis solutions into the economic analysis of the development of modern organizations, which may be viewed as a generic source to calculate expenses for further expanding, considering the peculiarities of the activity of particular corporation, and its sectoral specifics. The author conducts defragmentation of specifics of expenses with regards to implementation of corporate and basic solutions in the area of BI; determines recommendations for various economic entities, including the small and medium business segment for the purpose of financial saving. Speaking of the possible adaptation of foreign practice, the author turns attention to the need for considering both, material and immaterial nature of the effect of implementation of business intellect technologies. The article also examines the strategy of role identification of specialists in realization of economic analysis using BI.