IMPROVEMENT OF METHODOLOGICAL APPROACHES TO ASSESSING THE LEVEL AND STRUCTURE OF PROCESSING ENTERPRISES INFORMATION COSTS
Journal Title: Проблеми і перспективи розвитку підприємництва - Year 2015, Vol 1, Issue 2
Abstract
With the growth of the information market purchase and use processes of information products, consumption and the implementation of information by industrial enterprises are activated, that followed by an increase in the level of information costs. In the scientific literature they are regarded in the narrow sense of the term, as the cost of informatization and communication technologies, or the cost of searching for information about potential targets of market transactions. If we talk about the information that combines concepts such as message data, knowledge and ideas, information costs are divided into informatization, innovative and intelligent according to the specific products and services, for the acquisition (production), consumption (realization) that use the company's resources. However, generalizing approach, which would allow to assess the level and structure of spending on information in the broadest sense of the term, including the use of resources for communications, data, knowledge and ideas in the scientific literature. This explains the purpose of the article, which is to develop such guidelines to determine the level of information costs, which will be summarized and will meet the multifaceted concept of "information". Given the urgency of solving the above problems, the article has been improved methodological approach to the determination of levels of capital and operating costs of information through a comprehensive and integrated assessment based on the synthesis of informatization, innovation and intellectual components. Also, a certain influence levels of current and capital expenditure information on the financial performance of the enterprises is determined. The resulting regression analysis equation describing the relationship between the average annual capital cost of information and annual average return on equity companies indicates a multiplier action in the case of investment simultaneously in informatization, innovation and intellectual products and services.
Authors and Affiliations
Oleksii Zamula, Olena Zamula
Keywords
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