ТРАНСФОРМАЦІЯ СИСТЕМИ КАЛЬКУЛЮВАННЯ СОБІВАРТОСТІ ПОСЛУГ ПІД ВПЛИВОМ ЦИФРОВІЗАЦІЇ ЕКОНОМІЧНИХ ПРОЦЕСІВ
Journal Title: Стратегія економічного розвитку України - Year 2018, Vol 43, Issue
Abstract
The article analyzes the processes that cause the transformation of the accounting system in the conditions of digitalization and discusses the methodological aspects of the transformation of the cost calculation system of services under their influence. Digitalization is a catalyst for the transformation of accounting systems in various enterprises, which disrupt established markets, business models, business processes and management technologies. At all stages of digitalization, enterprises test transformational changes of a structural, functional, organizational and managerial areas. Companies are experiencing transformational changes during a long time, so it is critical important to understand the system interconnections of this process in the whole company. The theoretical basis research is the systems theory. The calculation system is considered for the transport company in the methodological, process and organizational aspects. The methodological aspect includes the method of cost calculating of road transport services and a system of target indicators for monitoring the performance of companies. The process aspect includes an analysis of the regulations for the provision of road transport services and documents accompanying this process. The organizational aspect includes the distribution of functions for calculating the cost of services and their change in the conditions of workflow automation. This allows its adaptation to the transformation of the accounting system in the conditions of digitalization of economic processes. The results of testing the developed methodology at the transport enterprise are presented. Formulated relevant management tasks for this type of enterprise. Further research requires studying the effect on the configuration of the system for calculating the processes of convergence of management functions and related management technologies.
Authors and Affiliations
Олена Кизенко, Ольга Допілко
Keywords
Related Articles
- EP ID EP531731
- DOI 10.33111/sedu.2018.43.140.150
- Views 89
- Downloads 0
Innovative development under globalization conditions
The theoretical backgrounds and applied aspects of innovative development under globalization conditions are defined within the article. The studies of foreign and Ukrainian researchers on the complex process nature of g...
ОСОБЛИВОСТІ ВИЗНАЧЕННЯ ТА ОЦІНЮВАННЯ АДАПТАЦІЇ ПІДПРИЄМСТВА
This article presents scientific and practical aspects of determination and evaluation the adaptation in the current conditions of enterprises activity. The current business environment become more complicated and ambigu...
Оцінювання ефективності капіталоутворення на основі VBM-моделей / Estimation of efficiency of capitalization based on VBM models
Зміст іманентної ознаки капіталу полягає в тому, що капітал – це вартість, яка здатна забезпечити її прирощення. Виходячи з цього в статті представлено авторську логіку процесів капіталоутворення, результатом яких є форм...
Розвиток ринку освітніх послуг ВНЗ: актуальні тренди та прогнози / Market development of high education services: actual trends and forecasts
В статті систематизовано чинники розвитку ринку освітніх послуг ВНЗ. Узагальнено, що визначальними трендами останнього десятиліття у розвитку системи вищої освіти стали: кількісне зростання університетів світу; стратегії...
THEORETICAL FRAMEWORK FOR CORPORATE REPUTATION MANAGEMENT WITHIN THE CONTEXT OF THE MODERN PARADIGM OF MANAGEMENT
The paper substantiates the main provisions of the theory of corporate reputation in the context of modern management. Therefore, in the 21st century, the place (function) of business in the system of forming a person’s...