Secondary Economic Information of an Enterprise and its Computerized Arrangement


  • Povilas Domeika Lietuvos žemės ūkio universitetas


economic information, primary information, secondary information, reports design, use of secondary information.


Economic information plays an important role inthe management system of an agricultural enterprise.Many researchers have proved this information to make60-70% of the information that is necessary for managementof an enterprise. This information is the basisfor the heads and specialists of an enterprise in constantanalysis and control of economic-financial activity ofthe enterprise, in making management decisions thatregulate this activity to obtain positive financial results.Economic information is not monolitic information. Accountinginformation makes the greatest part (up to80%) of its structure. According to the stages of formationeconomic information is classified into primary andsecondary information. Primary information is formedwhere economic processes and financial and enterprisemanagement operations take place. Secondary informationis the product (result) of primary information processing.Practically and in theoretical discussions it iscalled secondary information that is used in making andcontrol of various management decisions. Quality ofsecondary information (accuracy, reliability and otherindices) depends on means and methods to carry operationsof initial data measuring, registration, transmissionand processing. Possibilities of primary economicinformation computerization have already been analyzed(Domeika, 2003, et. al). Therefore, this articleanalyses theoretical aspects of computerized arrangementand use of secondary information (accounttinginformation in particular).On the basis of research results published by Lithuanianand foreign scientists this article analyses the followingissues: processes of enterprise accounting secondaryinformation, as the bigger part of economic information,arrangement; forms of secondary informationpresentation for the user; reports (printed or shown onscreen) content and its form design; methods of computerizeddata base (CDB) formation and rational use.

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