CONTROL OF CASH PAYMENT SYSTEM BASED ON THE SOFTWARE AS A SERVICE

Mirko Cobovic (), Andreja Katolik () and Ninoslav Novak ()
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Mirko Cobovic: Polytechnic of Slavonski Brod, Republic of Croatia
Andreja Katolik: Polytechnic of Slavonski Brod, Republic of Croatia
Ninoslav Novak: Faculty of Economics in Osijek, Republic of Croatia

Interdisciplinary Management Research, 2013, vol. 9, 127-137

Abstract: Small and medium enterprises have a growing role and infl uence on the increase of production, and therefore on greater economic growth. By the Law of fiscalization enterprises which receive cash money for their products and services shall embed systems for fi scalization. According to Law of fi scalization in circulation of cash, fi scalization represents a set of measures implemented by the tax payers,in order to enable eff ective monitoring of realized turnover in cash. Although, the Law provides system components for the implementation of fi scalization such as unique account identifi er, elements of accounts, protective code of the issuer, etc., it leaves enough space to upgrade the system to provide services and assistance to small and medium sized enterprises. Systems that are off ered on the market, represent an additional workload on enterprises as an economic as well as technological. The authors explore the possibility of a new model of a system based on Cloud Computing, SaaS model. The model in this manner, hardware and software infrastructure is provided as a service. Accordingly, companies will not have the need for a large initial investment in ICT infrastructure, and later maintenance requirements. Service would be paid by the model pay as you go. Also, the paper will present a comparative analysis of the system for implementation of fi scalization based on technological and cost components.

Keywords: SME; Fiscalization; ICT; Cloud Computing; Costs (search for similar items in EconPapers)
JEL-codes: D24 E42 (search for similar items in EconPapers)
Date: 2013
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