and inventories, financial resources and intangible assets, using patents, licenses,
technologies, information, personnel abilities and professional activity in all
production areas and at all management levels; enterprise financial state, level of
current solvency and liquidity; internal and external debt; level of scientific and
innovational activity, ability to change functioning technology; informational
provision of marketing, production and financial activity, quality of used information,
its substantiation and probability levels etc.
Existing approaches to enterprise informational potential estimation concern
either generalized financial and economic estimates that is value expression or
technical point of view, that is in terms of stability, technical reliability, scaling,
adapting and so on.
Hence, enterprise information potential estimation should take into account both
technical and economic factors of enterprise informational systems use.
Authorial approach to evaluation of enterprise informational system potential
development (Table 2) takes into account different existing approaches, and
interconnection between financial results and separate results of enterprise
management system evaluation while choosing indicators.
Table 2 Development potential constituents of enterprise management
informational system and its evaluation indicators
System
element
Definition
Groups of financial indicators
characterizing potential
Informational
economical
potential
Possibilities for enterprise production
capacity with the use of information
(statements, reports, knowledge,
information goods and services) to
achieve goals, making production and
economic decisions in economical
society
Indicators of material and technical
support, solvency, and financial stability,
business activity: coefficient of suitability
of fixed assets; constant asset index; asset
mobility coefficient; current liquidity
ratio; quick liquidity ratio; fixed assets
turnover coefficient; turnover rate of
current assets; turnover rate of accounts
receivable; capital productivity of fixed
assets; return on equity ratio
Informational
potential
Methods and means of informational
systems creation and used informational
systems, their components, which
enterprise uses in achieving its goals
demanding constant development
Informational potential evaluation
indicators: profitability of intangible
assets; return on intangible assets;
profitability of intangible assets;
coefficient of intangible assets
Management
informational
potential
Aggregate of knowledge, information,
informational resources, experience,
management personnel intellectual and
organizational abilities, used by an
enterprise to strengthen its
competitiveness and stable development
Management efficiency indicators:
change in return on costs; sales
profitability; assets profitability;
investments profitability; share of
management costs in total cost
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