MODERN INFORMATION TECHNOLOGY IN THE AUTOMATION OF THE ACCOUNTING AND ANALYTICAL PROCESS: IMPLEMENTATION OF FOREIGN EXPERIENCE IN THE REALITIES OF UKRAINE

  • Tatyana Shmatkovska Lesya Ukrainka Eastern European National University
  • Paun Mykhailovych Ruhr University of Bochum
  • Rostyslav Martyniuk Lesya Ukrainka Eastern European National University
Keywords: accounting and analytical process, modern information technology, automated software products, «1С: Accounting», «SAP Business One», informational security, hacker attack, means of information security of the enterprise.

Abstract

In the article substantiated the potential opportunities for implementation and successful use of foreign experience for automation of accounting and analytical process at enterprises through the use of modern foreign information systems and technologies, in particular, with the use of differentiated modifications of infosystem «SAP Business One».
The example of «SAP» revealed the obstacles that arise in the process of implementation, adjustment and operation of modern foreign automated software products in the current Ukrainian realities. It is proved that the most significant obstacle for the successful implementation of modern foreign automated systems is their low mobility regarding the dynamic changes in the Ukrainian legislative field. The report substantiates that the introduction of modern foreign information systems in the future is prospective only if the patriotic normative-legal regulatory base for accounting and analytical work, as well as the Ukrainian chart of accounts, will be unified in accordance with the requirements of the legislative field and the single European economic space.

References

Semerenko M. M., Fokin O. K., Skovorodko S. V. (2008) Avtomatyzatsiia obliku na pidpryiemstvakh maloho i serednoho biznesu [Automation of accounting at small and medium enterprises]

Perevahy ta nedoliky prohramy «1С: Bukhhalteriia» [Advantages and disadvantages of the program «1С: Bukhhalteriia»]. (n.d.). stimul.kiev.ua. Retrieved from https://stimul.kiev.ua/articles.htm?a=perevagi_ta_ nedoliki_programi_laquo1s_bukhgalteriyaraquo

Huzhva V. M. (2015) Informatsiini systemy i tekhnolohii na pidpryiemstvakh [Information systems and technologies at the enterprises]

Problemy avtomatyzatsii obliku na pidpryiemstvi [Problems of automation of accounting at the enterprise]. (n.d.). mnau.edu.ua. Retrieved from http://www.mnau.edu.ua/files/02_02_01_10/rogachova/2012-rogachova-paop.pdf

Ivakhnenko S. V. (2003) Informatsiini tekhnolohii v orhanizatsii bukhhalterskoho obliku ta audytu [Information technology in the organization of accounting and auditing]

Problemni pytannia podatkovoho obliku spilnoi diialnosti na pidpryiemstvakh Ukrainy v umovakh avtomatyzatsii [Problematic issues of tax accounting of joint activity at Ukrainian enterprises in terms of automation]. (n.d.). reposit.pntu.edu.ua. Retrieved from http://reposit.pntu.edu.ua/handle/PoltNTU/1964

Levytskyi S. I., Lepa R. M., Kovalenko Yu. A. et al. (2012) Informatsiini systemy na pidpryiemstvakh: rozvytok teorii ta praktyky: monohrafiia [Information systems at enterprises: the development of theory and practice]

Accounting software in Finland. (n.d.). finlandforum.org. Retrieved from http://www.finlandforum.org/ viewtopic.php?t=24133#p218530

Buchfuhrungssoftware . Software fur Buchfuhrung. (n.d.). fibunet.de. Retrieved from https://www. fibunet.de/service/wissenswertes/buchfuehrungssoftware.html

Obhruntuvannia prohramnoho zabezpechennia dlia avtomatyzatsii bukhhalterskoho obliku na pidpryiemstvakh [Justification of the software for automation of accounting at the enterprises]. (n.d.). elartu.tntu.edu.ua. Retrieved from http://elartu.tntu.edu.ua/bitstream/123456789/3359/2/TNTUB_2014v73n1_O_Pavelchak-Danilyuk-Interpreting_ 209.218.pdf

Prorochuk Zh., Zhuravl„vva A. (2010) Rol prohramnoho zabezpechennia v upravlinni pidpryiemstvom: sovremenn„Ќe ynformatsyonn„Ќe tekhnolohyy [The role of software in the management of the enterprise: modern information technology]. (n.d.). rusnauka.com. Retrieved from http://www.rusnauka.com/4_SWMN_2010/Informatica/ 58812.doc.htm

EDV-technische Konzeption und Umsetzung der Kundenauftragsfertigung mit der Kundenauftragsfertigung mit der Standardsoftware SAP R/3. (n.d.). books.google.com.ua. Retrieved from https://books.google.com.ua/ books?іd=JRV_AQAAQBAJ&pg=PA35&lpg=PA35&dq=SAP+besonderheiten+des+programms&source=bl&ots=iK_V1M11Nn&sig=TbEhEeNzFAOoFyAUroLKpZTl4f4&hl=uk&sa=X&ved=0ahUKEwin9pelrrnXAhXHbZoKHRg9CME4ChDoAQglMAA#v=onepage&q=SAP%20besonderheiten%20des%20programms&f=false

H. Saraieva, L. Vlasenko (2014) 1„R : Bukhhalteriia 8.2 : povnyi praktychnyi posibnyk ["1С: Bukhhalteriia 8.2" : A complete practical guide]

Modeliuvannia mekhanizmiv rozvytku informatsiinykh system upravlinnia resursamy pidpryiemstva [Modeling of mechanisms of development of information systems of enterprise resource management]. (n.d.). hneu.edu.ua. Retrieved from http://www.hneu.edu.ua/web/public/moved/hneu/NAUKA/Vchenna_rada/ 2016/Poluektova-N.R.-Dissertacia.pdf
Published
2018-06-26