Transformation of Accounting Methods with the Use of Robotic Equipment with Artificial Intelligence

Abstract

The current stage of development of production technologies is associated with the active use of robotic equipment with artificial intelligence, which can be used for collecting data which have information value for accounting and management. The necessity of improving the methods of accounting in the conditions of using artificial intelligence technologies to ensure the efficiency of projects on robotization of production and information processes has been proved.The purpose of the study lies in improvement of accounting techniques in terms of transformation of documentation, distribution of accounting data and calculation of the cost of products manufactured with the use robotic equipment with artificial intelligence.The directions of improvement of accounting methods under the influence of robotic equipment with artificial intelligence are determined through the following: the latest positioning of documentation in terms of accounting as a process of recombination of different volumes of data sets into visual electronic forms for demonstration not at the stage of robotic data collection, but at the request of stakeholders; calculation of the cost of products manufactured by robotic equipment, which provides accounting information on: material costs, wages and social security payments, depreciation of non-current assets, other operating expenses; automatic distribution of all accounting information between internal and external stakeholders according to their information requests and access rights to trade secrets.