MODERN MEANS OF CONSTRUCTING ACCOUNTING SYSTEM STRUCTURE AT ENTERPRISE
Journal Title: Проблеми і перспективи розвитку підприємництва - Year 2012, Vol 1, Issue 3
Abstract
The research subject is modern methods for constructing an accounting system structure at an enterprise. The paper aims to determine the main lines to improve computer-aided business management applications and the use of accounting instruments, depending on IT-equipment capacity, with a view of proper organization of a business enterprise. Theoretical conceptualization of certain aspects of the problem involves using general scientific methods: analysis and synthesis. The research consistency is ensured by application of the system, structural and functional approaches. As a result of the research, a conclusion is made that under automation of estimates and grouping of standards, it is possible to substitute standard beginning of month/quarter/year calculations with calculations for either date of a current month. This allows giving up monthly reassessments of the surplus unfinished goods due to a change of standards at the beginnings of month, as well as making more exact estimations of the actual costs of marketable products. The paper proves that up-to-date computerization of accounting knows no restrictions as to its form. Although technically IT-equipment enables whatever manual or automated form of accounting, there is an opportunity to realize the most appropriate one. While organizing accounting, the staff should know from where and in what form they get the initial data for carrying out operations; an algorithm or method of performing their operations; what results and in what form they are to obtain; what data they are to pass on, and to whom after the operation is performed. This kind of data has to be provided to the employees regardless of whatever method of data processing is used at an enterprise. The research results can be used to introduce the accounting system structure at enterprises of all forms of ownership. A conclusion is drawn that the use of IT-equipment leads to qualitatively new trends in the matter of constructing an accounting system structure.
Authors and Affiliations
Volodymyr Malikov
Keywords
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