Інформаційні технології в організації бухгалтерського обліку на підприємстві

Information Technologies in the Organization of Accounting at the Enterprise

Ruslan Skrynkovskyy, Volodymyr Hladun and Marian Kramar
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Volodymyr Hladun: Lviv Polytechnic National University
Marian Kramar: Ivan Franko National University of Lviv

Traektoriâ Nauki = Path of Science, 2019, vol. 5, issue 2, 3001-3010

Abstract: The purpose of the article is to study the peculiarities of the use of information technologies in the organization of accounting at the enterprise. The relevance of the study is due to the fact that effective organization of accounting management at the enterprise is impossible without the use of information technology and its effective usage becomes more and more important in the process of enterprise management. It has been found out that: 1) accounting as one of the functions of management (regardless of the ownership and the type of economic relations) serves the management process at the enterprise, creating more than 80% of the information base of management decisions which are taken; 2) accounting (as a component of the accounting system) is an orderly system for collecting, registering and generalizing information (in a monetary instrument) about the property (movable and immovable, material assets, things owned by a legal entity), obligations (contractual and non-contractual) the entity of the enterprise (enterprises, institutions, organizations) and their movement by methods of overall, uninterrupted and documentary accounting of all business operations. The directions, possibilities and possible benefits from automation of the accounting processes are presented. It has been established that information technologies (as processes of data systematization and information processing) provide automation of the accounting method and other management functions in information systems. The main (key) elements of the accounting method are: 1) documentation; 2) inventory; 3) costing; 4) accounting bills; 5) double entry; 6) balance sheet. The results of the research suggest that the reform of the accounting system in Ukraine, based on international standards (using modern automated and computerized systems in accounting and management) is the basis of information provision of users for their adoption of sound management decisions. The prospect of further research in this area is the study of the conformity of accounting standards to international standards.

Keywords: enterprise; accounting; information technologies; automation of accounting processes; economic information (search for similar items in EconPapers)
JEL-codes: M15 M21 M41 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.22178/pos.43-3

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