СУЧАСНИЙ РОЗВИТОК ІНФОРМАЦІЙНИХ СИСТЕМ І ТЕХНОЛОГІЙ БУХГАЛТЕРСЬКОГО ОБЛІКУ

Abstract

The article identifies a necessity of automation of the process of organisation of accounting with availability of necessary resources and computer technologies for processing accounting information. When creating a computer information system of an enterprise, it is necessary to provide the means of rational organisation: expansion of the information capacity of analytical accounting; strengthening of control functions of financial accounting, which will ensure reflection of real changes in the movement and availability of the enterprise's assets; acceleration of processing of primary information; control over the safety of property; timely provision of information for optimal management. Automation of accounting with the help of Ukrainian software makes it possible to consolidate production discipline, identify responsibility centres, ensure the reliability of information, expediency, correctness, legality of financial and tax accounting, completeness and timeliness of business transactions using modern information systems. To automate financial accounting, the market offers "BAS AGRO. Accounting", which is a ready-made tool for solving all the tasks facing the accounting service of agricultural enterprises engaged in crop production, livestock, poultry farming, processing and sale of agricultural products. The possibilities and advantages of software products ("BAS Agro. Accounting", "Agri: Accounting", "PROFBALANS") are analysed, which help in the accounting process of the enterprise, accounting for its activities, accelerate the process of information processing, its generalisation and storage. The ProfBalance system allows you to perform typical accounting functions in various business sectors, including light industry, public services, mechanical engineering, wholesale and retail trade, and accounting in housing cooperatives. The automated, compact and reliable accounting and management accounting automation system is aimed at financial accounting, warehouse accounting, fixed asset accounting, personnel documentation, payroll, sales, and supply of goods and materials. Each programme is unique for financial accounting and is improved with the help of modern information technologies, specially developed for our country and versions of our own products with adaptation to the needs of Ukrainian users.