Evaluation in computer and communication form of accounting
Journal Title: Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu - Year 2016, Vol 3, Issue
Abstract
The globalization of production and sales markets, the formation of transnational companies, hypercompetition in the world and other factors of post-industrial economy have led to the necessity of seeking best practices for evaluation of an enterprise’s activities. Evaluation as an element of accounting methodologies is undergoing changes in current conditions of economic, scientific and technical development of society. Modern trends in the automation of accounting processes are associated with the introduction of computer and communication form of accounting. The object of the research is accounting evaluation in terms of various methods, types, measures, cost units, prices, foreign currencies and sources in the conditions of automated accounting. The aim of the article is to justify the prospects for improvement of accounting evaluation in response to the use of computer technology and Internet communications. Methods of analysis and synthesis are used in order to structure the scope of research on the basis of identification and formalization of accounting evaluation methods in the context of introducing computer and communication form of accounting. The author considers the results of historical and logical analysis of the concept of evaluation, makes a comparison of evaluation types and develops a unified list for evaluation of accounting items in terms of computer and communication form of accounting. On the basis of summarizing approaches applied to the classification of accounting evaluation, some additional remarks are made to clarify such types of evaluation as ‘market value’ and ‘fair value’. The method for determining a fair value of enterprise’s assets and liabilities is developed on the basis of information obtained from the Internet by eliminating false data and imposing restrictive conditions. The research results have theoretical and practical implications for the feasibility of using a fair evaluation of accounting items in modern enterprises that use information technology. The application of the research results will allow us: to optimize analytical potential of accounting through multiple-option evaluation; to draw strong conclusions about an enterprise’s financial conditions and activities by collecting information on the value of assets and liabilities via the Internet; to automate accounting processes in the conditions of introducing computer and communication form of accounting.
Authors and Affiliations
Volodymyr Muravskyi
Keywords
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