Optimization of accounting and management accounting at an agricultural enterprise through document management reengineering in globalization conditions

Abstract

The use of automated accounting programs in agricultural enterprises makes it possible to ensure the efficiency of accounting of business operations occurring at the enterprise. The speed of registration of business transactions depends on how quickly the primary accounting documentation is processed by the employees of the accounting department of the enterprise. Traditional paper accounting documentation in operation creates certain difficulties for the enterprise associated with the costs of its delivery to the contractors of the enterprise and the need to store it for some time in accordance with current legislation. This causes the associated additional costs of the enterprise. One of the ways out of this situation, in our opinion, may be the reengineering of document management at an agricultural enterprise based on the use of an electronic document management system. Electronic document management makes it possible to make document management more transparent and significantly speed it up. The integration of an electronic document management system and an accounting program will improve the efficiency of accounting and management accounting at an agricultural enterprise.