Automation of agricultural enterprises accounting on the basis of new software products and models implementation

  • Svetlana Koval «Kherson State Agrarian University»
Keywords: accounting, automation, agrarian enterprises, software products, simulation models, information and additional systems, management

Abstract

The subject of the study is theoretical and practical aspects of automation of accounting in agrarian and other enterprises of the country through the introduction of innovative software products and models. Among them there are information reference systems, automated accounting registers, simulation financial models, etc. The purpose of the work is to identify the factors and justification of innovative tools (software products, models, systems, etc.) and mechanisms (structuring information, accounting, etc.) for the automation of accounting of agrarian enterprises. The methodological basis of the article was the scientific works of domestic and foreign scientists and legal acts on accounting issues, their organization and order, and the introduction of information technology in its implementation. The methodological basis of the research was the general scientific methods of economics, including such as historical, structural analysis and synthesis, monographic, comparative analysis, as well as special accounting methods and software products. Results of work. The article reveals the scientific and practical principles of automation of accounting on the basis of its software in agrarian enterprises and organizations of Ukraine. Its implementation will help to improve their management, increase financial and economic stability, efficiency and competitiveness of the activity. The prospects for the introduction of new information technologies based on modern software products are grounded. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in accounting services or departments of agrarian enterprises, for their management in order to improve their activities, implement pricing, tax administration, increase financial and economic stability, etc. Conclusions. The use of an innovative technical and technological basis can significantly accelerate the accounting work by replacing numerous routine operations, processing them in the framework of software products. The accounting system needs organizational and technological structuring in the automation process by distinguishing the business processes of the enterprise and the interconnections between them. Their analysis gives a clear picture of what and how to be taken into account in order to obtain accurate and adequate information. Built in this way, the format of credentials serves as the basis for technical processing within the framework of modern software products. The organizational and technical measures defined in the article - the stages of implementation of automated control systems - are necessary for the successful conduct of the process and the conformity of the result with recognized quality standards. The rationale for the selection and implementation of the considered stages in the process of creating a unified information system of enterprise activity is the numerous theoretical substantiation and practical data obtained as a result of research and analysis of implementation examples.

Downloads

Download data is not yet available.

References

1. Butynetsʹ, T. A., Chyzhevsʹka, L. V. & Bereza, S. L. (2000). Bukhhaltersʹkyy oblik : navchalʹnyy posibnyk dlya studentiv vuziv spetsialʹnosti 7.050201 «Menedzhment orhanizatsiy» ta 7.050107 «Ekonomika pidpryyemstv» [Accounting: a textbook for university students specialty 7.050201 "Management of Organizations" and 7.050107 "Business Economics"]. Zhytomyr : ZHITI (in Ukr.).

2. Plaksiyenko, V. Ya., Marmulʹ, L. O. & Marenych T. H. (2014). Bukhhaltersʹkyy oblik u vyrobnychykh ta ahroservisnykh kooperatyvakh [Accounting in production and agro-service cooperatives]. Kyiv: Tsentr uchbovoyi literatury (in Ukr.).

3. Yevtushenko, V. M. & Zadorozhnya, H. P. (2002). Informatsiyne zabezpechennya pryynyattya upravlinsʹkykh rishenʹ [Information support for making managerial decisions]. NTI. 2, 63-65 (in Ukr.).

4. Ihnatenko, M. M. & Marmulʹ, L. O. (2017). Oblik, otsinka y diahnostyka finansovo-ekonomichnykh rezulʹtativ diyalʹnosti u stratehichnomu menedzhmenti pidpryyemstv i orhanizatsiy [Accounting, evaluation and diagnostics of financial and economic results of activities in the strategic management of enterprises and organizations]. Skhidna Yevropa: ekonomika, biznes ta upravlinnya. 6(11). URL: http:// http://www.easterneurope-ebm.in.ua/11-2017-ukr (in Ukr.)

5. Marmulʹ, L. O., Kovalʹ, S. V. & Krukovsʹka, O. V. (2017). Perspektyvy rozvytku natsionalʹnykh standartiv bukhhaltersʹkoho obliku ta finansovoyi zvitnosti [Prospects for the development of national accounting standards and financial reporting]. Visnyk Berdyansʹkoho universytetu menedzhmentu i biznesu, 4 (40), 89-92 (in Ukr.).

6. Marenych, T. H. (2017). Dokumentalʹne zabezpechennya zapysiv u bukhhaltersʹkomu obliku: analiz novatsiy ta napryamy polipshennya [Documentary accounting records: analysis of innovations and directions of improvement]. Aktualʹni problemy innovatsiynoyi ekonomiky. 1, 76-79 (in Ukr.).

7. Holov, S. (2011). Teoriya bahatotsilʹovoho bukhhaltersʹkoho obliku [Theory of multi-purpose accounting]. Bukhhaltersʹkyy oblik i audit, 4, 3-13 (in Ukr.).

8. Susidenko, V. T. (2016) Informatsiyni systemy i tekhnolohiyi v obliku [Information systems and technologies in accounting]. Kyiv: «Tsentr uchbovoyi literatury» (in Ukr.).

9. Elyseeva, L. V. (2015). Problemy y perspektyvy avtomatyzatsyy bukhhalterskoho ucheta [Problems and prospects of accounting automation]. Ékonomyka y sotsyum, 4 (17), 281-287 (in Rus.).

10. Slobodnyak, Y. A. & Pyskunov, Y. V. (2014). Aktualʹnye problemy avtomatyzatsyy bukhhalterskoho ucheta [Actual problems of accounting automation]. Bukhhalterskyy uchet v byudzhetnykh y nekommercheskykh orhanyzatsyyakh, 7, 29-34 (in Rus.).

Author Biography

Svetlana Koval, «Kherson State Agrarian University»

Candidate of Economics, Associate Professor, Associate Professor Department of Accounting and Taxation

Published
2019-06-19
How to Cite
Koval, S. (2019). Automation of agricultural enterprises accounting on the basis of new software products and models implementation. University Economic Bulletin, (42), 12-18. https://doi.org/10.31470/2306-546X-2019-42-12-18
Section
Agrarian Еconomy