农工综合体企业业务流程管理中的会计数字化

N. Potryvaieva, L. Kozachenko, I. Nedbaylo, Iryna Nesterchuk
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引用次数: 1

摘要

本文致力于乌克兰农业部门会计数字化的问题,作为数字化条件下业务流程现代化的主要因素。因此,为农业企业使用现代会计工具的问题,在很大程度上取决于乌克兰农村地区数字化发展方案的实施,特别是数字基础设施的发展,正在获得相关性。本文的目的是研究当前农业企业会计数字化的趋势及其对当今条件下业务流程管理的影响。本研究采用辩证的认知方法和复杂研究的一般科学技术和原理,包括经验方法、理论认知方法和一般逻辑方法,特别是:观察、比较、描述、概括;分析、综合、类比、抽象;系统方法;专题;比较分析。本文考察了在农业部门企业活动中使用信息技术的好处,并确定了减缓其转型进程的因素。研究表明,基于管理流程数字化的农业企业的发展需要大量的时间来实施,这与在技术获取和支持方面进行大量投资以及对员工进行新的专业技能培训有关。考虑了现代信息空间的创新,可以在商业环境中用于商业的数字化转型,特别是用于会计流程的生产性组织。概括的结果和制定的结论可以应用于乌克兰农业企业的实际活动,包括使用已形成的技术信息库、在线服务、会计流程数字化的专门应用、报告、税收,以及确定减缓数字技术使用的关键因素。哪些将有助于农工综合体经济实体的整体转型业务流程
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Digitization of Accounting in the Management of Business Processes of Enterprises of the Agro-Industrial Complex
The article is devoted to the problems of digitalization of accounting in the agricultural sector of Ukraine as the main element of modernization of business processes in the conditions of digitalization. Accordingly, the issue of using modern accounting tools for agricultural enterprises, which largely depends on the implementation of the scenario of digital development of rural areas of Ukraine, in particular, the development of digital infrastructure, is gaining relevance. The purpose of the article is to investigate the current trends in the digitisation of the accounting of agricultural enterprises and their impact on the management of business processes in today’s conditions. The research uses the dialectical method of cognition and general scientific techniques and principles of complex research, which include empirical, theoretical-cognitive and general logical methods, in particular: observation, comparison, description, generalization; analysis, synthesis, analogy and abstraction; systematic approach; monographic; comparative analysis. The article examines the benefits of using information technologies in the activities of enterprises in the agrarian sector and identifies factors that slow down the process of its transformation. It was established that the development of an agricultural enterprise based on the digitalization of management processes requires a significant amount of time for implementation, which is associated with making significant investments in the acquisition and support of technologies, as well as training employees in new professional skills. The innovations of the modern information space that can be used in the business environment for the digital transformation of business, in particular for the purpose of productive organization of accounting processes, are considered. The generalized results and formulated conclusions can be applied in the practical activities of Ukrainian agricultural enterprises in the context of the use of the formed information base of technologies, online services, specialized applications for the digitalization of accounting processes, reporting, taxation, as well as the determination of critical factors for slowing down the use of digital technologies, which will contribute to the overall transformation business processes of economic entities of the agro-industrial complex
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