Secondary Economic Information of an Enterprise and its Computerized Arrangement
Secondary Economic Information of an Enterprise and its Computerized Arrangement

Summary/Abstract: Economic information plays an important role in the management system of an agricultural enterprise. Many researchers have proved this information to make 60-70% of the information that is necessary for management of an enterprise. This information is the basis for the heads and specialists of an enterprise in constant analysis and control of economic-financial activity of the enterprise, in making management decisions that regulate this activity to obtain positive financial results. Economic information is not monolitic information. Accounting information makes the greatest part (up to 80%) of its structure. According to the stages of formation economic information is classified into primary and secondary information. Primary information is formed where economic processes and financial and enterprise management operations take place. Secondary information is the product (result) of primary information processing. Practically and in theoretical discussions it is called secondary information that is used in making and control of various management decisions. Quality of secondary information (accuracy, reliability and other indices) depends on means and methods to carry operations of initial data measuring, registration, transmission and processing. Possibilities of primary economic information computerization have already been analyzed (Domeika, 2003, et. al). Therefore, this article analyses theoretical aspects of computerized arrangement and use of secondary information (accountting information in particular). On the basis of research results published by Lithuanian and foreign scientists this article analyses the following issues: processes of enterprise accounting secondary information, as the bigger part of economic information, arrangement; forms of secondary information presentation for the user; reports (printed or shown on screen) content and its form design; methods of computerized data base (CDB) formation and rational use.

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