Information support for the development and implementation of solutions. Information support of the process of making managerial decisions (2) - Abstract



Topic: "Information support for the process of making managerial decisions."

Introduction……………………………………………………………………………

The essence of management decisions……………………………………………..

The concept and classification of management decisions…………………………

Factors affecting the quality and efficiency of management decisions…………………………………………………………………………………..

The process of making managerial decisions………………………………….

Principles of the process of making managerial decisions……………………

Stages of the process of making managerial decisions…………………………

Information tools for ensuring management decision-making…………………………………………………………………………………..

Types of information media………………………………………………..

The influence of information on the effectiveness of managerial decision-making…………………………………………………………………………………..

Conclusion………………………………………………………………………

Bibliography……………………………………………………………...

Application……………………………………………………………………..

Introduction

Improving the organization of management is one of the important problems modern economy. The most important reserve for improving management efficiency is improving the quality of decisions, which is achieved by improving the decision-making process.

Making decisions - component any managerial function. The need to make a decision permeates everything that a manager does, setting goals and achieving them. Therefore, understanding the nature of decision making is extremely important for anyone who wants to excel in the art of management.

Effective decision making is essential for the implementation managerial functions. Improving the process of making informed objective decisions in situations of exceptional complexity is achieved through the use of a scientific approach to this process, models and quantitative methods decision making. Information is required to make any decision, and the more complex the decision, the greater the volume. necessary information. In addition, the information must meet certain requirements. Be complete, accurate and timely.

Problem formulation. Based on the foregoing, the problem can be formulated as follows: the need to provide (support) decision-making with information that is properly selected, generalized, systematized and analyzed, that is, suitable for making the right and reasonable decision in each specific situation. Another problem is the timeliness of information. In this regard, it is possible to set such a goal for this term paper: to determine the ways of the most effective collection, systematization and analysis of information necessary for making managerial decisions. As well as finding the possibility of quickly obtaining the necessary information.

One of the objectives of this work is the detailed development of specific methods for solving the set goal. Finding out the advantages and disadvantages existing methods solving such problems and finding possible ways their improvement.

1. The essence of management decisions

      The concept and classification of management decisions

The most important reserve for increasing the efficiency of all social production is to improve the quality of decisions made by managers.

The concept of "solution" in modern life is very ambiguous. It is understood both as a process, and as an act of choice, and as a result of choice. The main reason for the ambiguous interpretation of the concept of “solution” is that every time this concept is given a meaning that corresponds to a specific area of ​​research.

The decision as a process is characterized by the fact that it, flowing in time, is carried out in several stages. In this regard, it is appropriate here to talk about the stages of preparation, adoption and implementation of decisions 1 . The decision-making stage can be interpreted as an act of choice carried out by an individual or group decision maker (DM) with the help of certain rules.

The decision as a result of the choice is usually recorded in written or oral form and includes a plan (program) of actions to achieve the goal.

The decision is one of the types of mental activity and a manifestation of the human will. It is characterized by the following features:

    the ability to choose from a variety of alternative options: if there are no alternatives, then there is no choice and, therefore, there is no solution;

    the presence of a goal: an aimless choice is not seen as a decision;

    the need for a volitional act of the decision maker when choosing a solution, since the decision maker forms a decision through the struggle of motives and opinions.

Accordingly, management decision (RM) means:

    search and finding the most effective, most rational or optimal variant of the manager's actions;

    the end result of the formulation and development of SD.

Of greatest interest is the process of making and implementing decisions as a successive change of interrelated stages, stages of various actions of the leader, revealing the technology of mental actions, the search for truth and analysis of delusions, ways to move towards the goal and means to achieve it. Only this approach makes it possible to understand the fixed act of a managerial decision, the sources of its origin.

There are a number of requirements for management decisions, which include:

    comprehensive justification of the decision;

    timeliness;

    the necessary completeness of the content;

    authority;

    consistency with previous decisions.

The comprehensive validity of the decision means, first of all, the need to make it on the basis of the most complete and reliable information. However, this alone is not enough. It should cover the entire range of issues, the entirety of the needs of the managed system. This requires knowledge of the features, ways of development of controlled, control systems and environment. A thorough analysis of resource provision, scientific and technical capabilities, target development functions, economic and social prospects of the enterprise, region, industry, national and world economy is required. The comprehensive validity of decisions requires the search for new forms and ways of processing scientific, technical and socio-economic information, that is, the formation of advanced professional thinking, the development of its analytical and synthetic functions. 2

The timeliness of a managerial decision means that the decision made should neither lag behind nor outstrip the needs and tasks of the socio-economic system. A prematurely made decision does not find a prepared ground for its implementation and development and can give impetus to the development of negative trends. Belated decisions are no less harmful to society. They do not contribute to the solution of already “overripe” tasks and further exacerbate the already painful processes.

The necessary completeness of the content of decisions means that the decision should cover the entire managed object, all areas of its activity, all areas of development. In the most general form management decision should cover:

a) the goal (set of goals) of the functioning and development of the system;

b) means and resources used to achieve these goals;

c) the main ways and means of achieving goals;

d) the timing of the achievement of goals;

e) the procedure for interaction between departments and performers;

f) organization of work at all stages of the implementation of the solution.

An important requirement of a managerial decision is the authority (authority) of the decision - strict observance by the subject of management of those rights and powers that are granted to him. highest level management 3 . The balance of rights and responsibilities of each body, each link and each level of management is a constant problem associated with the inevitable emergence of new development tasks and the system of regulation and regulation lagging behind them.

Consistency with earlier decisions also means the need to observe a clear causal relationship of social development. It is necessary to observe the traditions of respect for the law, regulations, orders. At the level of an individual firm, it is necessary for the implementation of consistent scientific, technical, market and social policy, accurate functioning of the production apparatus.

Consistency with earlier decisions also means the need to observe a clear causal relationship of social development. If necessary, earlier decisions that have come into conflict with the new conditions for the existence of the system should be canceled. The appearance of conflicting decisions is, first of all, a consequence of poor knowledge and understanding of the laws of social development, a manifestation of a low level of managerial culture.

The adoption of SD requires a high level of professionalism and the presence of certain socio-psychological qualities of a person, which not all specialists with professional education possess, but only 5-10% of them.

The main factors influencing the quality of a management decision are: the application of scientific approaches and principles, modeling methods to the management system, automation of management, motivation for a quality decision, etc.

Usually in making any decision there are three points in varying degrees: intuition, judgment and rationality.

When making a purely intuitive decision, people are based on their own feeling that their choice is correct. There is a “sixth sense” here, a kind of insight, visited, as a rule, by representatives of the highest echelon of power. Middle managers rely more on the information they receive and the help of computers. Despite the fact that intuition sharpens along with the acquisition of experience, the continuation of which is precisely a high position, a manager who focuses only on it becomes a hostage of chance, and from a statistical point of view, his chances of making the right choice are not very high.

Judgment-based decisions are in many ways similar to intuitive ones, probably because at first glance their logic is poorly visible. But still, they are based on knowledge and meaningful, in contrast to the previous case, the experience of the past. Using them and relying on common sense, with the amendment for today, the option that brought greatest success in a similar situation in the past. However, common sense is rare among people, so this method of decision-making is also not very reliable, although it captivates with its speed and cheapness.

INTRODUCTION

1. ESSENCE OF MANAGEMENT DECISIONS

1.2 Factors determining the quality and effectiveness of SD

2. MANAGEMENT DECISION-MAKING PROCESS

2.1. Principles of the process of making managerial decisions

2.2. Stages of the managerial decision-making process

3. INFORMATION TOOLS FOR MANAGEMENT DECISION-MAKING

3.1. Types of information resources

3.2 Influence of information on the effectiveness of managerial decision-making.

CONCLUSION

BIBLIOGRAPHY

APPENDIX

Introduction

Improving the organization of management is one of the important problems of the modern economy. The most important reserve for improving management efficiency is improving the quality of decisions, which is achieved by improving the decision-making process.

Decision making is an integral part of any managerial function. The need to make a decision permeates everything that a manager does, setting goals and achieving them. Therefore, understanding the nature of decision making is extremely important for anyone who wants to excel in the art of management.

Effective decision-making is necessary for the performance of managerial functions. Improving the process of making informed objective decisions in situations of exceptional complexity is achieved by using scientific approach to a given process, models and quantitative decision-making methods.

To make any decision, information is required, and the more complex the decision, the greater the amount of information required. In addition, the information must meet certain requirements. Be complete, accurate and timely.

Problem formulation. Based on the foregoing, the problem can be formulated as follows: the need to provide (support) decision-making with information that is properly selected, summarized, systematized and analyzed, that is, suitable for making the right and informed decision in each specific situation. Another problem is the timeliness of information.

In this regard, we can set the following goal of this course work: to determine the most effective ways to collect, systematize and analyze the information necessary for making managerial decisions. As well as finding the possibility of quickly obtaining the necessary information.

One of the objectives of this work is the detailed development of specific methods for solving the set goal. Finding out the advantages and disadvantages of existing methods for solving such problems and finding possible ways to improve them.

1. The essence of management decisions

1.1 The concept and classification of management decisions

The most important reserve for increasing the efficiency of all social production is to improve the quality of decisions made by managers.

The concept of “solution” in modern life very significant. It is understood both as a process, and as an act of choice, and as a result of choice. The main reason for the ambiguous interpretation of the concept of “solution” is that every time this concept is given a meaning that corresponds to a specific area of ​​research.

The decision as a process is characterized by the fact that it, flowing in time, is carried out in several stages. In this regard, it is appropriate to talk about the stages of preparation, adoption and implementation of decisions. The decision-making stage can be interpreted as an act of choice carried out by an individual or group decision maker (DM) with the help of certain rules.

The decision as a result of the choice is usually recorded in written or oral form and includes a plan (program) of actions to achieve the goal.

The decision is one of the types of mental activity and a manifestation of the human will. It is characterized by the following features:

The ability to choose from a variety of alternative options: if there are no alternatives, then there is no choice and, therefore, there is no solution;

Presence of purpose: aimless choice is not seen as a decision;

The need for a volitional act of the decision maker when choosing a decision, since the decision maker forms a decision through the struggle of motives and opinions.

Accordingly, management decision (RM) means:

1) search and finding the most effective, most rational or optimal variant of the leader's actions;

2) the end result of setting and developing SD.

Of greatest interest is the process of making and implementing decisions as a successive change of interrelated stages, stages of various actions of the leader, revealing the technology of mental actions, the search for truth and analysis of delusions, ways to move towards the goal and means to achieve it. Only this approach makes it possible to understand the fixed act of a managerial decision, the sources of its origin.

There are a number of requirements for management decisions, which include:

1) comprehensive justification of the decision;

2) timeliness;

3) the necessary completeness of the content;

4) authority;

5) consistency with previous decisions.

The comprehensive validity of the decision means, first of all, the need to make it on the basis of the most complete and reliable information. However, this alone is not enough. It should cover the entire range of issues, the entirety of the needs of the managed system. This requires knowledge of the features, ways of development of the controlled, control systems and the environment. A thorough analysis of resource provision, scientific and technical capabilities, target development functions, economic and social prospects of the enterprise, region, industry, national and world economy is required. The comprehensive validity of decisions requires the search for new forms and ways of processing scientific, technical and socio-economic information, that is, the formation of advanced professional thinking, the development of its analytical and synthetic functions.

The timeliness of a managerial decision means that the decision made should neither lag behind nor outstrip the needs and tasks of the socio-economic system. A prematurely made decision does not find a prepared ground for its implementation and development and can give impetus to the development of negative trends. Belated decisions are no less harmful to society. They do not contribute to the solution of already “overripe” tasks and further exacerbate the already painful processes.

The necessary completeness of the content of decisions means that the decision should cover the entire managed object, all areas of its activity, all areas of development. In its most general form, a management decision should cover:

a) the goal (set of goals) of the functioning and development of the system;

b) means and resources used to achieve these goals;

c) the main ways and means of achieving goals;

d) the timing of the achievement of goals;

e) the procedure for interaction between departments and performers;

f) organization of work at all stages of the implementation of the solution.

An important requirement of a managerial decision is the authority (authority) of the decision - strict observance by the subject of management of those rights and powers that are granted to him by the highest level of management. The balance of rights and responsibilities of each body, each link and each level of management is a constant problem associated with the inevitable emergence of new development tasks and the system of regulation and regulation lagging behind them.

Information support -- one of the most important supporting functions, the quality of which is a determining factor in the validity of the decision and the effectiveness of the management system. In dynamics, information support as a process is included in the concept of communication. Therefore, we first consider this concept according to the source /9/.

Communication is the exchange of information, on the basis of which the management receives the information necessary for the adoption effective solutions and brings the decisions made to the employees of the company. Communication is a complex process consisting of interrelated steps. Each of these steps is very necessary in order to make our thoughts understandable to another person. Each step is a point at which, if we are careless and do not think about what we are doing, the meaning may be lost.

The leader spends 50-90% of all time on communication. The manager does this in order to realize his roles in interpersonal relationships, information exchange and decision-making processes for management functions. The exchange of information is one of the most difficult problems at any level of the hierarchy.

In the process of information exchange, four basic elements can be distinguished:

1 . A sender is a person who generates ideas or collects information and communicates it.

2. The message is the actual information encoded using symbols.

3. Channel - a means of transmitting information.

4. Recipient -- face, to which the information is intended and which interprets it.

When exchanging information, the sender and recipient go through several interrelated stages. Their task is to compose a message and use a channel to convey it in such a way that both parties understand and share the original idea. This is difficult, because each stage is at the same time a point at which the meaning can be distorted or completely lost. These interrelated steps are as follows:

1. The birth of an idea.

2. Encoding and channel selection.

3. Transfer.

The following classification of information is proposed:

1) for the object - indicators of the quality of the goods, its resource intensity, parameters of the market infrastructure, organizational and technical level of production, social development team, environmental protection, etc.;

2) by belonging to the subsystem of the management system - information on the target subsystem, the scientific substantiation of the system, the economics of management, the functional and supporting subsystems, the external environment of the system, the control subsystem;

3) in the form of transmission - verbal (verbal) information and non-verbal;

4) according to variability in time - conditionally constant and conditionally variable (short-lived);

5) according to the method of transmission - satellite, electronic, telephone, written, etc.;

6) according to the mode of transmission - in non-regulated terms, upon request and forcibly within certain terms;

7) by appointment - economic, technical, social, organizational, etc.;

8) by stage life cycle object - by stage strategic marketing, R & D, organizational and technological preparation of production, etc. before write-off;

9) in relation to the object of management to the subject - between the company and the external environment, between divisions within the company vertically and horizontally, between the manager and performers, informal communications.

The idea of ​​information classification is used in its coding.

Basic requirements for the quality of information:

* timeliness;

* reliability (with a certain probability);

* sufficiency;

* reliability (with a certain degree of risk);

* the complexity of the information system (in terms of quality and resource intensity of the product, conditions for the stages of the life cycle of the company's products and competitors, etc.);

* targeting;

* legal correctness of information;

* multiple use;

* high speed of collection, processing and transmission;

* Possibility of coding;

* relevance of information.

Organization of the array of information. An information array is a set of all types of information, ordered according to certain criteria, used by authorities to develop control actions.

The purpose of creating an array of information is to increase the efficiency of management through the rational systematization of information, its correct distribution among management levels in accordance with the nature of the tasks being solved.

The information array should provide:

* direct appeal of consumers to the stored information and the possibility of its repeated use;

* the most complete satisfaction of the information needs of governments at all levels;

* operational search and issuance of information upon request;

* protection of information from distortions;

* protection against unauthorized access to information.

At the beginning of the process of identifying the problem and finding ways to solve it, it is necessary to analyze the availability of all possible information data, since the nature, frequency and quality of the information available can determine the course of further decision-making.

Conventionally, all types of information that are used in making a decision can be divided into:

    for incoming and outgoing;

    processed and unprocessed;

    text and graphics;

    constant and variable;

    normative, analytical, statistical;

    primary and secondary (information obtained as a result of data processing);

    directive, distributive, reporting.

The quality of economic, organizational, social and other types of information largely determines the correctness and effectiveness of the decision.

The value of the information obtained depends on the accuracy of the task, since a correctly set task predetermines the need for specific information for making a decision.

Information can be presented in the form:

    quantitative data , for example, statistical information; reporting information; expert assessments, etc.;

    formalized data , which have a subject description of the object. An example of formalized data are documents - acts, official letters, certificates, etc.;

    intuitive data , which are based on production experience, intuition, common sense, feelings;

    informal data . At any enterprise there is a channel of informal information, replenished with rumors, inappropriate information, random data.

Relevant Information (relevant - relevant) - this is data relating only to a specific problem, person, goal and period of time.

All source data must be "filtered", discarding irrelevant information and leaving only relevant information, which will be used in the decision-making process.

1.7 Factors influencing managerial decision making

Management decisions are made under the influence of a number of factors.

Personal assessments of the leader. Each leader as a person has a system of values ​​that determines his actions and influences his decision-making process. For example, in the process of making a managerial decision, the manager, having information, can give it completely or keep it (financial success, profit, etc.).

decision making environment, which is characterized by conditions of certainty or uncertainty.

AT conditions of certainty, for example, a manager, having excess cash, may decide to invest it in 5-10% certificates of deposit or in other banking systems, while he is sure that the organization will receive exactly this (5-10%) amount of interest on the invested funds . Under conditions of certainty, a manager, for example, can accurately establish the costs of production, provision of services, etc.

AT conditions of uncertainty, characterized, as a rule, by financial, political, economic, social, etc. instability, it is impossible to accurately assess the probability of potential outcomes, which will vary from 0 to 1. Therefore, each important decision based on the principle of compromise.

cultural differences, consisting in what levers are preferred in the management process (for example, in a given country or region), what approach is used (“soft” or more “hard”) to the development and implementation of management decisions. For example, approaches are used that lean towards individualism (USA) or, conversely, towards national collectivism (Japan).

information restrictions. To make a decision, it is necessary to have sufficient, optimal or complete information. Any information costs money, even if it is collected by this particular company, and even more so if it needs to be obtained from other sources. Therefore, a preliminary assessment of the costs of obtaining information and the benefits of obtaining information is required. decision. Under these conditions, there are three options:

a) the benefits from the implementation of the decision taken exceed or are almost comparable to the costs of information. In this case, it makes sense to invest in obtaining information

b) up to a certain point, spending is profitable,

c) the benefits outweigh the costs.

behavioral restrictions. Managers perceive the significance of the restriction problem differently, evaluate alternatives (consider options) differently, which causes conflicts and disagreements in the decision-making process (that is, psychological and personal characteristics that can significantly affect the final choice of a solution option should be taken into account ) - for example: antipathy, sympathy for the employee upon dismissal.

The relationship of decisions. This factor is characterized by the fact that the gain from making a managerial decision in one area may entail a significant loss in another. For example, the manager's decision to automate production, in particular, the introduction of automatic lines, as a rule, involves the release of jobs, and, consequently, the dismissal of workers. At the same time, the manager must choose those solutions that give the greatest gain.

Difficulty factor. The complexity of the execution (implementation) of the decision taken depends on the degree of coverage various areas activities of the company in the implementation of the solution. The more complex the solution, the wider, as a rule, the scope of areas covered (logistics, personnel, organizational and economic, marketing, financial, etc.). The more areas of work and the more people (staff) involved in the implementation, the more difficult and expensive the implementation of solutions.

Perspective of action of the decision. Since any solution does not exclude, along with positive and negative consequences, it is necessary that the positive ones prevail and contribute to the development of the company, reaching a higher level.

Factor of financial investments and analysis of financial investments. When choosing solutions related to radical innovations, as a rule, significant financial investments and funds are required. They may be owned and/or borrowed. It is important to monitor and analyze the ratio of own and loan funds so as not to become heavily dependent on external sources of financing and not go bankrupt.

Economic feasibility of making a decision. This factor is related to the assessment of costs and economic effect, economic benefit and involves a cost-benefit analysis.

Taking into account not only economic benefits, but also other types of effect, namely: social, moral-ethical, technical.

The degree of risk associated with the consequences of implementing the decision. This factor requires the use of various risk assessment methods (financial, economic, etc.); accordingly, the manager must have the skills to perform such an analysis.

Since the middle of the last century, information has been considered in a broad sense as a general scientific concept. It expresses the exchange of information between people, a person and an automaton, an automaton and an automaton, an exchange of signals between a living and inanimate nature in animal and flora, as well as genetic information.

In different fields of knowledge, the definition of the concept of "information" is interpreted differently.

For example, in cybernetics, mathematics is a quantitative measure that reduces uncertainty. In management, information is understood as information about the object of management, phenomena external environment, their parameters, properties and state at a particular point in time.

It is difficult to overestimate the role of information in management. It is the subject of managerial work, a means of substantiating managerial decisions, without which the process of the influence of the control subsystem on the controlled subsystem and their interaction is impossible. In this sense, information is the fundamental base and the main resource of the management process.

In the development of management decisions, information processes are of decisive importance - the processes of collecting, storing, processing and transmitting data for the purpose of management production activities and relevant structural divisions.

Information processes are divided into three groups:

Information processes that ensure the choice and formation of the goal;

Information processes designed to develop program actions;

Information processes that ensure the normal flow of a controlled process according to a given program or plan.

Note that information in this case should not be considered any information, but only those factual data, knowledge, messages that contain elements of novelty for their recipient and are used in the decision-making process. Part of the actual data can be obtained in the process of analyzing the situation and formulating the problem itself.

However, for a clear statement of the problem and, in this connection, to facilitate the choice of ways to solve it, additional factual materials are required. In some cases, decision makers and decision makers (often face the following problems:

Firstly, it is impossible to determine all the facts related to a given problem being solved;

Secondly, it is not always certain whether the facts presented are directly related to the problem under consideration;

Thirdly, it is not always possible to measure the actual material numerically.

Yes, many natural phenomena that have a direct impact on the economy and social life, cannot be quantified in some cases, even if these phenomena have already taken place in the past. For example, such hard-to-determine facts include fluctuations in yields, water levels in sources that provide water supply to cities (this is hindered by a not always clear relationship between consumption levels and the possibilities of water supply sources), fluctuations in the size of the fish catch over the years, and much more.

The high importance of the information used to develop management decisions is due to the requirements imposed on it: reliability, completeness, timeliness, brevity, clarity, consistency, etc.

The judgment that "information is power" is justified, if only because the possession of information makes it possible to reduce the likelihood of making wrong decisions. Such a requirement as the completeness of information determines the various circumstances of development and the types of decisions made: in conditions of certainty, risk and uncertainty. And this, in turn, is associated with the use different approaches, methods for developing solutions and their results.

Sources of information gathering can be very diverse: from the media to special studies independently or by contacting the relevant companies.

The cost of obtaining information can reach significant amounts, so the amount of information needed for decisions should be estimated in advance.

As a rule, there is no opportunity to collect all the factual material, therefore, one has to make a decision based on the facts available and the facts that can be obtained within the time set for choosing a management decision. Therefore, the closest attention should be paid to the collection of the most necessary factual materials. The criterion here can be the ratio of the increase in the cost of collection

additional factual materials to the expected effect from the use of this additional information.

Naturally, what is of primary importance is not so much the quantity of factual material as its quality. A small amount of carefully selected and processed factual material relating to the issue under consideration is many times more valuable than a thousand facts that are difficult to compare and measure, or that are remotely related to the problem under consideration. The amount of actual material can be determined by the following three characteristics:

1. The degree of confidence that the so-called facts really are.

2. The degree and direction of the impact of each specific fact on the case and problem under consideration.

3. The degree of relation of the fact to the situation under consideration.

In all cases, to evaluate the factual material, it is always necessary, whenever possible, to apply one or another scientific method. Information gathering methods can be informal or formal. The first group includes ways to obtain information through direct communication with subordinates, colleagues, customers, business partners. However, the dynamism of market situations required the acceleration of the processes of collecting, transmitting, processing information. Modern Needs management activities necessitated the computerization of the decision-making process. The solution of complex problems that require multivariate calculations is associated with a huge amount of time spent on their implementation manually.

The introduction of computer technology and a fundamental change on this basis of information and communication processes directly affect the adoption of managerial decisions. The ever-increasing volume of information and the relatively low productivity of the people involved in its processing required a transition to new information technologies (NIT). These are holistic technological systems on making managerial decisions, which are characterized by:

New technologies of communication networks of computers (based on local and distribution networks);

New information processing technologies based on personal computers and workstations (PC and AWS);

Paperless technology;

Technology of use artificial intelligence in the decision-making process based on simulated systems with various forms representation of the situation, expert systems, knowledge, etc.

Practice shows that most often decisions on complex problems are made in a dialogue between a computer and a person. One of the advantages of NIT is the possibility of collective action (due to participation in the discussion of different specialists) on the basis of local and distribution networks of computers, data transmission facilities, workstations.

More on the topic 3. Information support for management decisions.:

  1. The concept of information and analytical support for automation of management decision support
  2. MANAGEMENT ANALYSIS AS AN ELEMENT OF MANAGEMENT ACCOUNTING, ITS ROLE IN INFORMATION SUPPORT OF ORGANIZATION MANAGEMENT
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