信息技术对商业经济实体会计和分析系统的影响

Petro Khomуn, Ulyana Pluha, Alla Sroga, Olena Bula
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摘要

本文探讨了信息技术对企业会计组织的影响。分析了经济实体在活动中引入信息技术的现状和主要趋势。由于全面数字化,企业的经济活动和会计发生了彻底的转变。这些变化影响到会计、报告、分析和税收,这些都直接关系到企业的经营。总结了企业实体的会计和分析系统的功能及其在管理决策中的作用。事实证明,信息技术大大简化了信息的收集、存储和传输,提高了信息分析的准确性和效率。指出了会计自动化的优点和缺点。可以确定的是,现代信息和通信技术需要不断提高员工的专业能力和数字技能,会计,分析和税务的数字化转型将使进行有竞争力,更高效和高质量的过程,以及更简单和更便宜。对会计软件的现代市场进行评估,该软件具有各种活动领域企业会计自动化的通用程序,尽可能地考虑企业活动的特征。介绍了乌克兰使用的最常见的会计和业务管理自动化应用程序,并分析了它们的评级。数字技术对会计领域的专家提出了质的新要求,因此,数字能力的发展成为对员工的主要要求。明确了今后科学研究的方向。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The influence of information technologies on the accounting and analytical system of business economic entities
The impact of information technology on the organization of accounting for enterprises is examined in the article. The state and main tendencies in the introduction of information technologies in the activity of economic entities are analyzed. Due to the total digitalization there is a complete transformation of economic activity and accounting in enterprises. The changes affected accounting, reporting, analysis and taxation, which are directly related to the operation of enterprises. The functions of the accounting and analytical system of business entities and their role in making management decisions are summarized. It is substantiated that IT-technologies have significantly simplified the collection, storage, transmission of information, as well as increase the accuracy and efficiency of its analysis. The advantages and disadvantages of accounting automation are identified. It is established that modern information and communication technologies necessitate continuous improvement of professional competencies and digital skills of employees, that the digital transformation of accounting, analysis and taxation will make the process of conducting competitive, more efficient and high-quality, as well as simpler and cheaper. The assessment of the modern market of the accounting software which has universal programs for automation of accounting of the enterprises of various spheres of activity which as much as possible consider features of activity of the enterprises is carried out. The most common automated applications for accounting and business management used in Ukraine are presented, and their ratings are analyzed. The influence of digital technologies on making qualitatively new requirements to specialists in the field of accounting is proved, as a result, the development of digital competencies becomes the main requirement for staff. The directions of further scientific researches are defined.
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