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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
???????? ?????? ?????? ?????????? ? ?????????
Reporting information quality assessment algorithm |
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| Creator |
????????, ?.?.
Bezruchuk, S.L. |
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| Subject |
?????? ??????????
?????? ?????? ?????????? quality of information assessment of information quality |
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| 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. |
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| Date |
2016-04-12T11:05:16Z
2016-04-12T11:05:16Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2765
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(29)
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| Publisher |
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