In the article the theoretical principles are outlined, methodological and practical recommendations to enhance the effectiveness of the information system are proposed. The analysis of the main models of building information systems is carried out. The advantages and disadvantages of distributed and centralized corporate information systems are given. Methodology of forming of information flows for their use in “cloud computing” is grounded Analyzes the service-process approach to organizing information flow in “the cloud.” The feasibility of using “cloud computing” for effective work of businesses is substantiated.