Применение формата XBRL в системе поддержки управленческих решений промышленных предприятий

Application of XBRL Format in the Management Decision-Support System for Manufacturing Enterprises

With emerging sizable data sets at modern enterprises keeping conventional business data bases causes the problem of information quality and its controllability. The versatility and flexibility of the XBRL format help solving these problems and lead to its global proliferation in the financial sphere. However, the issue of adaptation and introduction of this format in the management system of enterprises in the real sector of the economy is still poorly understood. The objective of this paper is to make the case for introduction of XBRL format into the managerial system of manufacturing enterprises. The research is based on the system approach and modeling with the use of hierarchal synthesis of alternative scenarios of XBRL format introduction. The author tries to make the case for introduction of modern digital decision-making in the system of manufacturing enterprise management and assess the potential application of the multidimensional XBRL model for data analysis, their flexible representation in the management system and rationale for decisions.