Digitalization of the documents flow: legislation problems, advantages and disadvantages, implementation efficiency

Abstract

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.