М. О. Любимов, Н. С. Педченко, О. В. Артюх-Пасюта, А. І. Мілька, Н. В. Прохар РОЗВИТОК ОРГАНІЗАЦІЇ БУХГАЛТЕРСЬКОГО ОБЛІКУ В УКРАЇНІ В СУЧАСНИХ УМОВАХ

Abstract

The purpose of the article is to substantiate the directions of development of the organization of accounting in Ukraine in modern conditions. Methodology of research. Achievement of the goal set in the article is carried out with the help of the following research methods: logical generalization and scientific abstraction, structural analysis, and analytical method. Results. According to the results of the study, the modern features of the environment in which Ukrainian enterprises operate are characterized: by the unpredictable economic and political situation in Ukraine; constant changes in the regulatory framework for accounting and taxation; widespread use of cloud and network technologies and calculations, which allows accountants to significantly reduce hardware requirements and use computers and smartphones of the budget segment when working with accounting software. At the same time, the widespread use of cloud and network technologies provides more opportunities for regulatory authorities. Considering that the components of the organization of accounting at the enterprise are organizational, technical, and methodological, it is determined that the methodological component, that is, the accounting method, will be least affected under the new conditions. At the same time, the new business conditions significantly impact the organization of the work of accounting employees and the technique of keeping records. The main questions regarding the organization of accounting at the enterprise are formulated, which need to be solved and reconsidered in the context of modern economic and labor conditions. The study showed the lack of comprehensive research on the organization of accounting in the context of digitalization and the use of remote technologies. It is determined that the fragmentation of these studies is natural and logical since they cover issues of psychology, staff development, and issues of regulatory regulation of labor relations, and a very wide range of specific technical issues. It has been determined that the further development of the organization of accounting shortly will affect its organizational and technical components through the implementation of modern technological solutions and the development of the practice of remote work. The practical significance of the research results. The use of the proposed ideas allows for determining the optimal directions for improving the organization of accounting at a particular enterprise.