Облікове забезпечення процесу надання ІТ-послуг на підприємстві

Abstract

The aim of the article is the scientific substantiation of theoretical provisions and the development of practical recommendations for the optimal accounting support of the process of providing IT services at the enterprise. The article analyzes the views of scholars on the relevance of the process of providing IT services at the enterprise in the context of digitalization of business processes, the vectors of their scientific research in accounting for the IT industry are presented. The types of IT services that can be provided by IT entrepreneurship entities are listed. The characteristic features of IT service as an object of accounting are generalized. It is emphasized that the specific features of IT services require high-quality documentation and accounting support. The article underlines variety of IT services, which is reflected in the relevant methodological aspects and the procedure for displaying information in accounting accounts. The documentary support of the process of providing IT services on the terms of trust between the subject of IT entrepreneurship and customers of IT services is generalized. Emphasis is placed on the possibilities of cooperation between an IT company under civil law contracts with individuals and under gig contracts with residents of Diia.City. Options for organizing the accounting support of the process of providing IT services are provided. The peculiarities of reflection in the accounting accounts of the provision of various types of IT services, including the IT product as a comprehensive set of services and IT outsourcing, are outlined. The need to fix the transfer of ownership of an intangible asset in the case of providing a comprehensive set of IT services and creating an IT product is emphasized. It is summarized that the organization of accounting support for the process of providing IT services can be ensured in different ways, taking into view the needs of the IT entrepreneur and the possibility of optimizing the tax burden. As a direction for further research, the need to develop ways to optimize the tax burden of IT entrepreneurship entities is outlined.