Introduction. The development of market relations in Ukraine creates new conditions for further improvement of contractual relations in the process of construction of non-current assets, and construction and installation work is one of the important components of economic activity of each enterprise. The technology of construction and installation works has a number of specific features that directly affect the organization and methodology of primary, analytical, synthetic accounting and the formation of their cost. Insufficient theoretical elaboration and debatability of many issues of accounting for construction work, as well as the need to improve the methodological framework determine the relevance of this topic. Goal. The purpose of the article is to study the methodology and improve the order of accounting for construction work. Method (methodology). In the course of the research the following methods were used: dialectical, generalization, comparison, system analysis, observation of economic activity, graphic, etc. Results. It is proved that the order of accounting for construction works depends on the organizational and economic forms of the construction process, a large number of participants with different functional goals and objectives, as well as the dependence of the construction process on natural conditions. It is substantiated that the production of a unit of production in construction production requires relatively long periods, covering the period from the beginning of work to their completion and commissioning, as well as large one-time costs that must be reflected in the accounting system. It is determined that the objects of cost accounting can be individual types of construction and assembly works, a separate building and structure, several buildings and structures, the contract as a whole, a separate production unit, the construction organization as a whole. Accounting for the implementation of construction and assembly works and the order of formation of their cost is determined by the technology of construction production, organizational structure of the construction organization and the terms of contracts for the construction of facilities entered into by customers with contractors. it is proved that the accounting of construction and assembly works execution and the order of formation of their prime cost is caused by the technology of construction production, organizational structure of the construction organization and conditions of contracts for construction of objects which are concluded by customers with contractors. Peculiarities of BIS implementation by contract, economic and mixed method of construction are considered.
The article is aimed at substantiating the influence of computerized information systems for accounting and taxation on the formation of high-quality information in the context of globalization and digitalization of economic relations. It is proved that the formation of the information society involves the subordination of economic growth to the qualitative parameters of social and economic development, since further progress will be determined not so much by the production of goods as by the expanded use of information. It is determined that information is a factor of globalization in the information society, so national strategies for economic development of countries of the world should be built on the specifics and main trends of globalization processes, on the grounds of the conception of sustainable development. It is substantiated that the digital economy consists of three main parts, namely: infrastructure development and support, e-business, and e-commerce. It is noted that for the effective functioning and development of each component of the digital economy, a precise accounting and taxation system is needed, which will provide high-quality, reliable and complete information for making managerial decisions. A list of the main directions of development of digital socioeconomic relations in the conditions of global cooperation is proposed. It is determined that the computerized information system of enterprise management is a set of economic-mathematical methods and models, technical, software, technological instruments and solutions, as well as the availability of specialists for information processing and managerial decision-making. The most popular in Ukraine are the integrated corporate information systems «Parus», «Galaxy», «BAS», SAP R/3 (SAP AG), etc., and the correct choice of the type of information system by an enterprise requires a classification of such systems according to the criterion of complexity of the functions and tasks performed at enterprise. It is proved that the use of computerized information systems in accounting and taxation leads to simplification of administration, ensures the preparation of reliable, understandable and comparable financial and management reporting, aligning internal relations between the departments of accounting, economic, control services and increasing the analytical value of information about the financial and economic activities of the enterprise as a whole and its individual important links in particular. Concerning the system of accounting and taxation, it is proposed to allocate several sections of information about the economic activity of the enterprise, which include accounting, analytical, forecast and management information. Each of these information blocks is sensitive to the influence of a certain group of factors, needs to have a number of problems solved, and has reserves to improve the organizational and quality level. The general algorithm of the automated process of accounting and taxation of any business operations through modeling is constructed. The considered problems of computerization of information systems of accounting and taxation and the proposed recommendations for their solution create a basis for continuing research in the direction of improving the methodology and organization of accounting and taxation of economic activity of enterprises in the context of globalization and digitalization of the economy.
Осмятченко В. О., Вавілов В. В. Особливості застосування комп'ютеризованих інформаційних систем бухгалтерського обліку у фізкультурно-оздоровчих закладах Метою статті є дослідження особливостей застосування комп'ютеризованих інформаційних систем бухгалтерського обліку та подання звітності у фізкультурно-оздоровчих установах. Доведено, що прийняття менеджерами різних ланок фізкультурно-оздоровчих установ ефективних управлінських рішень, особливо в умовах світової пандемії COVID-19, є можливим лише за допомогою отримання своєчасної, повної, достовірної, об'єктивної інформації про господарську діяльність підприємств, що надає система бухгалтерського обліку та подання звітності. Обґрунтовано, що в умовах глобалізації та світової пандемії COVID-19 відбувається модифікація існуючих і поява нових завдань бухгалтерського обліку, що обумовлено переорієнтацією на онлайн-послуги, зміну мотивів та запитів усіх зацікавлених в обліковій інформації учасників господарських відносин. Сформовано та систематизовано завдання бухгалтерського обліку у фізкультурно-оздоровчих установах. Для прийняття ефективних управлінських рішень в обліково-аналітичній системі фізкультурно-оздоровчих установ запропоновано виділити чотири зрізи інформації: облікову, аналітичну, прогнозну й управлінську. Доведено, що головним завданням інформаційних систем і технологій бухгалтерського обліку у фізкультурно-оздоровчих установах України є створення більш якісного рівня співпраці, координації та комунікації інформаційних зв'язків між підрозділами та споживачами послуг для прийняття ефективних управлінських рішень. Запропоновано алгоритм автоматизованого процесу обліку будь-яких господарських операцій фізкультурно-оздоровчих установ через бухгалтерське моделювання.
pdf Voloshan, I. H. "Protses dokumentuvannia ta pervisnoi obrobky oblikovoi informatsii v umovakh avtomatyzovanykh oblikovykh system" [The Process of Documentation and Initial Processing of Accounting Information in Automated Accounting Systems]. Hlobalni ta natsionalni problemy ekonomiky.
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