Реалізація державної політики бюджетного обліку із застосуванням автоматизованих систем в Україні

Abstract

The functioning of budgetary institution in the market conditions is impossible to imagine without the computerization of its main economic and production processes. Accountance is no exception. To facilitate routine accounting work, a large number of different accounting programs have been created in recent years. The introduction of accounting software products allows not only automating the accountance, but also establishing order in inventory control, in the supply and sale of products and goods, tracking contracts, quickly calculating wages, timely submitting official statistical reports. Computerization of accountance (both in general and considering its separate sections) not only facilitates the process of management of activities, but also is a prerequisite for fulfilling a number of legislative requirements, in particular regarding the submission of electronic reporting. In addition, automated accounting systems are used to process accounting information. The use of software allows the accountant to obtain up-to-date information, reduce the number of errors in the entry and processing of data caused by the human factor. The publication examines the current state and substantiates the need to automate the accounting system of budgetary institutions in order to ensure their efficient activities. The main features of software products for accountance automation in budgetary organizations are considered, also the main advantages of using these applications to optimize and adapt the accounting system of domestic institutions to the contemporary challenges of the information society and international practice of budget accounting are defined. The peculiarities of use of the most popular software products of budgetary institutions of Ukraine are analyzed; the key requirements for companies – manufacturers of accounting automation software products for the budgetary institutions of Ukraine are substantiated; a phased algorithm is substantiated to ensure the effective implementation of the process of automation of the accounting system in domestic budgetary organizations.