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Електронний архів Житомирського державного технологічного університету

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Title ???????? ?????? ?????? ?????????? ? ?????????
Reporting information quality assessment algorithm
 
Creator ????????, ?.?.
Bezruchuk, S.L.
 
Subject ?????? ??????????
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quality of information
assessment of information quality
 
Description ?????????????? ??????? ??????? ?? ?????? ?????? ?????????? ?? ?????????? ???????? ?????? ?????? ?????????? ? ?????????. ?????????, ?? ?????? ?????????????? ?????????? ?????????? ?? ?????????? ??? ???????????, ? ?????, ?? ?????????? ??????? ???? ?????????, ????????????? ?? ???????????, ???????? ??, ?? ??????????? ? ?????????? ?????????. ??? ?????????? ?????? ?????????? ????????? ??????? ???????? ??? ???? ?????? ???????????, ???????????? ??????????? ?????? ????????? ???????????. ?????? ????? ?????????????? ????????? ???????? ??????? ???????? ??? ??, ?? ?????? ?????????? ??????????????? ?????? ?? ???????? ????????????? ?? ? ????????????, ? ???????? ? ?????? ?????????????? ?? ?????????? ????????????, ?????? ???????.
?????????????? ???????? ?????? ?????? ?????????? ? ????????? ???????? ??????? ???????? ??? ??, ??, ???? ?? ???, ?????????? ??????? ???? ?????? ??? ????????????, ? ??? ??? ?????????? ?????? ????? ?????????? ?? ???? ??????? ? ????? ???? ?? ??????????? ??? ????????? ?????? ????? ???????????? ?????????????.
The article analyzes the main approaches to assessment of quality of information and the algorithm for evaluating the quality of information in the reports. Determined that the qualitative characteristics of information determine its usefulness to the user, and that information must be truthful, impartial and accurate. Especially it concerns information that is reflected in the financial reports. To determine the quality of performance reporting is important status information sources, providing the analytical services of truthful information. Analysis of financial reports, shows that the level of accounting in many enterprises and organizations, especially in the small business and agriculture, is rather low. The proposed algorithm for assessment of information quality in the reports, conclude that, first of all, the information should be valuable to enterprises, and in assessing the materiality level it should be assessed in terms of its suitability for decision-making by the all potential users.
 
Date 2016-04-12T11:05:16Z
2016-04-12T11:05:16Z
2014
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2765
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(29)
 
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