• Roman V. Erzhenin, Krista-Irkutsk LLC (Irkutsk, Russia)

The dynamic transformation of human-machine interaction constantly requires the development of new decision-making models to maintain the efficiency and quality of any information process. Public institutions, as the owners of the budget execution process, urgently need a universal methodology for assessing the performance of their accounting information systems (AIIS) in the face of dynamic IT development and high management turnover. To address this challenge, a systems approach was used to comprehensively analyze the processes associated with information processing in centralized accounting departments (CADs) and the management processes of such institutions under budget constraints. The activities of AIIS users are determined by a number of indicators grouped into four areas: subject, qualitative, budgetary, and economic. As a result of the study, a general mathematical model and target function for the functioning of the AIIS, based on the principles of the transport problem, were described and schematically presented. This model takes into account the key functions, dependencies, and indicators of the information process at the user level. A schematic model for calculating the objective function, presented in IDEF0 format, includes processes for quantifying user-processed data, calculating unproductive time losses, and total unproductive costs. The most important indicators directly impacting the productivity of the ISBU user are the time costs associated with identifying their own errors and re-entering (correcting the original information). The selection of the target criterion of the central bank determines not only operational management objectives but also a strategy for improving the efficiency of budget expenditures, allowing budget funds to be directed toward those purposes that improve the objective functions of the ISBU during its operation. The target criterion of the public entity, as the founder of the central bank, determines the budget constraint for the objective function of the ISBU, conditioned by the reduction of any expenses on supporting functions accompanying the core business. The model proposed in the study can be further used to analyze and classify users based on their professionalism, and to develop algorithms and intelligent decision- support tools at various management levels.

modeling, performance evaluation, ISBU, AIS, user analytics, transport task

2026-09-03