THE ELABORATION OF CONTROLLING INFORMATION SUPPORT IN FOREIGN ECONOMIC ACTIVITY OF AN ENTERPRISE

The studies determined the content of the information support system (ISS), which is a dynamic system of obtaining, evaluating, storing and processing data, created to develop a management decision. ISS should be defined as a process of providing information and documents as a set of forms, regulations and decisions implemented by volume, distribution and forms of the information used in ISS in the course of its operation. ISS is a prerequisite in controlling of foreign economic activity (FEA) of an enterprise, including setting goals and methods of achieving them, and controlling parameters of performance. The classification of information types in controlling of foreign economic activity (FEA) of an enterprise is proposed. It is expedient to provide the information, which is the basis of information flows and is used in carrying out FEA controlling of an enterprise, in a structured form with two groups: regulatory background and factual information. Each stage in the formation of FEA controlling of an enterprise is characterized by the degree engagement of the individual elements in functions of an enterprise FEA controlling (accounting, control, analysis, planning and coordination) in controlling information preparing. The concept of FEA controlling of an enterprise oriented to the information system identifies content, structural and procedural elements within the system. The system of information flows in foreign economic activity controlling of an enterprise is precised. Each information flow has the following features: a document (physically contained information); issues (information on the FEA results), an implementer (a person who transmits this information), the frequency (monthly, quarterly, daily). The technique of variance analysis of controlled indicators in foreign economic activity of an enterprise is proposed. The methodology of variances analysis should be organized as follows: 1) a forecast of controlled indicators of an enterprise foreign economic activity, 2) a calculation of the deviations of actual controlling indicators and expected targets, 3) analysis of variances, and 4) the elaboration of organizational and economic actions for using existing reserves or eliminating significant shortfalls. Methods of analysis of variances is based on the formalization of the possible reasons for deviations from the forecast and recommend the appropriate management actions.