Forms of accounting organization for IT-enterprises: issues of choice
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2019, Vol 89, Issue 3
Abstract
The relevance of the paper is determined by IT expansion; striving the management of these enterprises for expenditure minimization connected with organization and management; positive changes in legislation, which contribute to the development of IT-enterprises. The article aims at disclosing the forms of accounting organization, taking into account the possibilities of their use at the IT-enterprises. The set goal is reached through using the methods of observation, comparison, analysis, synthesis, and generalization. The author generalizes the factors, which influence the choice of the accounting organization form at the IT-enterprise (requests from investors, IT-enterprise size, the duration of operating on the market, the general scheme of functioning the IT-enterprise), and determines the most acceptable options among each of them, The research of the requests brought out by employers to the bookkeepers for the IT-enterprises, confirms the necessity in the deep knowledge of the field peculiarity. The lack of experience in working in the IT field results in bookkeepers’ making a number of mistakes, the most important of which are generalized in the article (incorrect classification of operations, the availability of inaccuracy in accounting representation, the overstatement of tax base), and those, which require special attention from the management when checking the bookkeeper’s level of proficiency. The author proposes to choose the outsourcing or insourcing forms of accounting organization for IT-enterprise, taking into account the peculiarities of its activity. The results of the current study contribute to the rational organization of accounting at the IT-enterprise by choosing the optimal entity for its doing.
Authors and Affiliations
O. A. Lahovska, G. L. Loskorikh
Keywords
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- EP ID EP664746
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