ACCOUNTING AND REPORTING OF ENTERPRISES IN THE CONDITIONS OF INFORMATIZATION OF THE ECONOMY
Keywords:
information, records, reporting, activities, income, expenses, financial result.
Abstract
Summary. The article deals with the main aspects of Informatization of society and the impact of the latest inforation technologies on the domestic economy. Different interpretations of the concept of «information» and its influence on effective management decisions are analyzed. Various types of activity in accounting and reporting of enterprises in the conditions of global Informatization are investigated and it is proposed to use a new type of activity «information activity». It is proved that in order to form a financial result from information activities, it is necessary to introduce new accounting accounts «information income» and «information expenses».
References
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9. Zaiets I.V. (2010) Rol informatsii v systemi upravlinnia pidpryiemstvom. Visnyk ZhDTU. Ekonomichni nauky. 2 (52), pp. 97-98. [in Ukrainian]
10. Bezverkhnia Yu. V. (2015) Problemy ta perspektyvy avtomatyzatsii upravlinskoho obliku. Zbirnyk naukovykh prats Tavriiskoho derzhavnoho ahrotekhnolohichnoho universytetu. no. 1(29). pp. 192-198. [in Ukrainian]
11. Mudra M.A. (2012) Znachennia informatsii v upravlinni lantsiuhamy postavok produktsii. Visnyk NTU «KhPI». Seriia: Aktualni problemy upravlinnia ta finansovo-hospodarskoi diialnosti pidpryiemstva. Kharkiv: NTU «KhPI». 56(962), pp. 121-123. (in Ukrainian)
12. Kostiakova A.A. (2004) Upravlinskyi oblik v informatsiinii systemi upravlinnia vytratamy. Ekonomika APK. no.7. pp. 107-110. [in Ukrainian]
13. Zakon Ukrainy «Pro informatsiiu» №2657-XII (1992, 2 october) iz zminamy, vnesenymy zghidno iz Zakonamy №2756-VI (2010, 2 december), VVR (2011), 23, p. 160. Retrieved from: http://zakon1.rada.gov.ua/ laws/show/2657-12 [in Ukrainian]
14. Zakon Ukrainy «Pro derzhavnu statystyku» (1992, 17 september), VVR, 43, p. 21. Retrieved from: http://zakon3.rada.gov.ua/laws/show/2614-12 [in Ukrainian]
15. Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 «Zahalni vymohy do finansovoi zvitnosti» (2013, 7 february). Nakaz Ministerstva finansiv Ukrainy №73. Retrieved from: http://zakon2.rada.gov.ua/laws/show/z0336-13. [in Ukrainian]
Published
2019-02-10
