The current level of digitalization of enterprises is investigated in the paper. It is established that the modern economic reality in the world of business is specified by two directions of development – digital transformation of information processes or disappearance from the business sphere. In fact, the world experiences digitalization as an important strategic task and accounting is an important part of this process. It was found that digitalization in the activities of national enterprises gained special momentum during COVID-19 pandemic. Having studied the market of information process automation services, the companies actively started to implement software and to set up business processes under new conditions. The TOP-25 leaders of digitalization include national companies from various fields of activity – both specialized companies in digital products as well as successful companies in the field of business processes digitalization, affecting the competitiveness of companies and economy as a whole. The main obstacles to the rapid establishment of the information processes automation at the national enterprises are personnel policy, duration of the information processes automation introduction at enterprises, reluctance of contractors to be digitalized, the cost of the information processes automation and maintenance of this process. The solution to these obstacles is possible due to the transformation of business processes at enterprises, communication processes, automation of electronic document management, the use of the latest IT equipment, transition to the cloud technologies. It is determined that one of the important tools of digital transformation of enterprises business processes is the development of accounting while using IT technologies. The main directions of digital accounting development include: introduction of electronic document management in business processes of the enterprises; use of cloud services (IaaS, PaaS, SaaS) in information processes of enterprises; use of Blockchain technologies and artificial intelligence tools in accounting processes; technologies for working with Big Data and Internet of Things. This will increase the importance and efficiency of information for enterprise management processes. The main areas of transformation of the business sphere with digital tools include digital transformation of products and services, renewal of enterprise assets and transformation of business processes by digital tools, digitalization of logistics processes, application of the latest models of economic development, employees training. This will improve the quality of national enterprises and speed up business processes.
The article is devoted to the problem of forming the production potential of an agricultural enterprise. It is shown that for an agricultural enterprise this is due not only to the possibility of producing agricultural products, but also to the socio-economic development of localities located in rural areas. Tough competition in the agricultural market requires enterprises to search for and make new decisions required for the functioning of the stable operation of the enterprise. This makes it necessary to develop new innovative technologies, as well as expand the range of products and reduce the cost of production. This is facilitated by an increase in labor productivity and the accompanying increase in the production potential of the enterprise, as well as provides an opportunity to gain competitive advantages in the market. The growth of the production potential of an agricultural enterprise depends not only on the efficiency of its use of intangible and material resources, but also on the labor activity of its employees.
The essence of controlling was studied and it was established that in the modern conditions of the development of information technologies, this concept tends to be treated as «leadership, regulation, management», which is due to the new concept of management, caused by the modern management implementation. It is explained that controlling integrates the processes of collecting, processing, and analyzing information on the company’s activities and, accordingly, is a source of information for making management decisions in a strategic and tactical plan. Four main goals of controlling are identified: informing; predicting; diagnostics; recording and reporting. It has been established that the importance of controlling in the enterprise’s activities is specified by the following features: achievement of goals (it is controlling that ensures the proper implementation of various measures in accordance with plans); revision of standards (an effective control system ensures accurate setting of standards); ensuring effective use of resources (an effective controlling system ensures minimal loss of resources); better motivation (thanks to controlling, employees know what they are expected to perform and how their work will be evaluated); maintenance of order (controlling helps to closely monitor the activities and behavior of employees); ensuring coordination (with proper monitoring, the efforts of different departments can be combined to achieve common goals and objectives of the enterprise). Disadvantages of controlling in the company’s activities are specified: difficulties in establishing quantitative standards (effectiveness of the controlling system is less efficient if the standards cannot be determined in quantitative terms); insufficient control over external factors (the enterprise cannot control external factors, such as government policy, technological changes, competition, etc.); opposition of employees (employees perceive controlling as a limitation of their freedom); an expensive business (controlling requires a lot of money, time and effort). It is established that controlling is usually focused on the accounting information system of the business entity to support management decisions. Thus, the quality of the accounting system affects the quality of management decisions as a result of the controlling process. Therefore, it is important to have access to reliable accounting information for proper and accurate decision-making, profit maximization and optimal use of limited resources.
The article states that global digitalization caused the transition of economic entities to digital documents flow. The standard legal regulations of work with digital documents were analyzed. It is established that the legislation of Ukraine has determined the legality of the digital documents flow implementation in the economic activity of enterprises. It was found that digital documents flow makes possible 60% saving of the total time of documents flow at the enterprise. Advantages and disadvantages of digital documents flow were systematized. It is specified that the digital documents flow is the proper solution for the business entity from the point of view of time saving, financial costs and management decisions. Features of two types of digital documents flow were studied; internal and external documents flow in particular. The sequence of transition of the enterprise to digital documents flow was generalized. The most common digital documents flow systems in Ukraine were analyzed. It has been established that only an economic entity can specify which digital documents flow system will be the most suitable for it. The scheme of digitalization of digital documents flow which will give the chance to realize and define sequence of digital documents flow at the enterprise was resulted. The components that must be taken into account to implement digital documents flow at the enterprise were specified. They will provide quality information to the enterprise for making management decisions and will effectively digitalize information processes in business. Indicators for assessing the effectiveness of the implementation of digital documents flow (costs of documents flow, the results of the relevant activity, the costs of the relevant activity, management efficiency), the assessment of which will identify areas for optimization and improvement of digital documents flow system, were specified.
It is established that an important step in the transition to electronic documents flow is the proper choice of software. Nowadays the market for software products has increased the number of programs designed for electronic accounting. The principles and methods of installing the electronic documents flow services are investigated. The most popular electronic documents flow services on the Ukrainian market are generalized. It is determined that each company should choose the software that suits it properly, taking into account the number of jobs, document circulation, archive size and also some additional features that are needed. But, in general, each program is developed according to the standards of current legislation and therefore, despite the chosen service of electronic documents flow software, the productivity of the enterprise will increase. «Ptak», platform, which allows integration with any accounting system via API has been studied. This platform cooperates with the following electronic documents flow services, Medoc, Sota, FREDO, DocMan in particular. It is proposed to develop the platform that will be integrated with all electronic documents flow services regardless which service and rate are chosen by the company. The creation of the special archive which will define when the document is sent and what decision the contractor made about it is interpreted. In order to improve the use of the platform, it is proposed to add the field for comments, where the counterparty will be able to explain why this document is not signed (if such a problem arises) or what amendments are to be corrected. It is justified for the convenience and security of enterprise data that the received documents are automatically stored not in the platform, but in the electronic document management service, for decision-making and secure signing of this document. The decision on the document (accept/reject/edit) and the comment will also be supported by it in the service. This solution will make it possible to exchange freely the necessary documents between contractors, even if they use different services. The submitted proposals will increase the number of users of electronic documents flow services and agree on cooperation between contractors, regardless of their location, the chosen accounting service and electronic documents flow program.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.