FUNCTIONAL-ORGANIZATIONAL CHALLENGES INTRODUCING BUSINESS INTELLIGENCE IN THE ECONOMIC ANALYSIS OF FINANCIAL AND ACCOUNTING REPORTING
The essential characteristics and features of business intelligence technology as an information phenomenon, its methodological characteristics, as well as areas of economic analysis as a sphere of integration of this technology allow asserting that projects in the field of implementing business intelligence (BI) in the analysis of economic information and financial, accounting and statistical reporting organizations have their unconditional specificity both in functional and organizational terms. Based on the comparative analysis of various BI solutions, the thesis has been formulated and substantiated that standard projects for the implementation of these solutions are associated with a group of risks, which requires a comprehensive justification for the implementation of the informatization project, including from the position of management in general. The analysis of theoretical and methodological sources in the work allows determining the scheme for implementing the project BI solution in the sphere of economic analysis based on the study of the methodology of standard solutions in this area and corporate practice as a search for a compromise between aspects that can be conditionally indicated by questions: "What?","When?","How much? ","What?", "Why? " i. e. between purpose, time and cost, performer, tools and technology. The theoretical and practical significance of this research is that the findings will update the current research on possibilities of applying modern information systems in the analysis of economic information obtained from the official reporting of organizations and the use of these systems for making managerial decisions.
Keywords: analysis of economic information, organization reporting, business intelligence, modern information technologies, project management.
Highlights:
the definition of a specific scheme for the implementation of the project BI solution in the sphere of economic analysis always implies a compromise between the purpose, timing and cost, the executor, tools and technology;
among the leading manufacturers of information solutions on the domestic market, few at the moment can offer a carefully developed and adapted to Russian conditions methodological support for the implementation of BI in economic analysis, which actualizes the development of corporate methods in this area;
in order to avoid typical and most common mistakes in the organizational and functional plan when implementing the project BI solution in economic analysis, it is necessary to apply the integrated approach that develops individual simple processes and tasks within the project with the subsequent consolidation.
Stanislav Mitrovich, Doctor of Economics, University of Novi Sad, Republic of Serbia; Lomonosov Moscow State University.