Accounting System Of Enterprise Research Articles

Real-time task parameter selection method of accounting system based on multi-objective optimization and genetic algorithm.

The progress of the digital economy has promoted the enterprise accounting system. To accelerate the update and evolution of accounting systems, we propose a parameter selection method based on multi-objective optimization and genetic algorithm. Firstly, this article proposes an accounting feature extraction method based on multimodal information embedding. The dual-branch structure and feature pyramid network are used to realize the feature extraction of the information involved in accounting. Then, this article proposes a multi-objective parameter selection method based on a parallel genetic algorithm. By embedding a genetic algorithm in the process of dual-branch model training, the model's ability to sense accounting information is improved. Finally, using the above two methods, an accounting system evaluation method upon recurrent Transformer is proposed to improve the financial situation of enterprises. Our experiments have proven that our approach attains a remarkable performance with an 87.6% F-value, 83.5% mAP value, and 83.4% accuracy. These results position our method at an advanced level globally, showcasing its capability to enhance accounting systems.

CRYPTOCURRENCY AS AN OBJECT OF ACCOUNTING: PROBLEMS OF RECOGNITION

The economic essence of cryptocurrencies and digital technologies were substantiated in the article. Also the article defines their role and significance in global economic processes. It has been established that the reason for the rapid growth in the popularity of cryptocurrencies lies in their advantages over traditional money, in particular, in decentralization, speed and ease of transactions, a high level of security through the use of cryptographic technologies, etc. At the same time, it has been established that the use of cryptocurrencies poses threats associated with the risk of stability of the global financial and economic system, significant volatility in the value of cryptocurrencies, the uncertainty of their legal status, insufficient controllability of transactions, etc. It is substantiated that the widespread use of cryptocurrencies in business processes and their use as an investment object requires proper legal regulation of operations with digital assets. The current state of the regulatory framework for the circulation of cryptocurrency and approaches to its recognition as an object of accounting in accordance with the Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IAS) are analyzed. It has been established that the enterprises, when recognizing cryptocurrency as an object of accounting, assessing its value and subsequently displaying information in the system of accounting accounts and financial statements, are guided by various accounting standards that are currently available, and therefore there are threats of inconsistencies or distortions of information about the financial condition of the enterprise, its liquidity and solvency, net asset value, etc. To solve this problem, the expediency of developing the special accounting standards by the regulatory authorities that define the generally accepted methodological foundations for displaying information about cryptocurrencies in the accounting system of enterprises is substantiated. Taking into account the specific properties and characteristics of cryptocurrencies, it is recommended to introduce a separate category of assets for cryptocurrencies and disclose information about them in the company’s balance sheet before the item «Cash and its equivalents» in order to maintain the order of liquidity of asset allocation.

Design of an enterprise accounting system based on decision tree model

Abstract The key to the enterprise is in management, and the focus of financial management is enterprise accounting, and the enterprise accounting management system is the core of financial management. Developing a set of accounting management systems has become an urgent problem to solve to improve the efficiency and accuracy of enterprise accounting. In this paper, we use the decision tree model to design the enterprise accounting system and establish an efficient accounting system, which is logically divided into 5 layers: database, data storage layer, business logic layer, business appearance layer and user interface layer. The effectiveness and applicability of the decision tree model for enterprise accounting systems are discussed. The results show that the decision tree model can improve the accounting error tolerance and efficiency and reduce accounting risk. The satisfaction rate of most evaluation indexes has increased to more than 50%, the satisfaction rate of accounting business operation compliance has increased from 6% to 55%, the reasonableness of the internal audit cycle has increased from 18% to 70%, and the timeliness of annual accounting statement disclosure has increased from 8% to more than 50%. The decision tree model is positive for using enterprise accounting and can meet the requirements of enterprise accounting system design.

Information infrastructure monitoring of the IT landscape of tax administration

Subject. The article deals with the information infrastructure development of the IT landscape of tax administration. Objectives. The focus is on shaping the information infrastructure of the IT landscape of tax administration and offering tools for such development. Methods. The methodology rests on the systems and process approaches to the problem under study. In the course of the research, I employed general scientific methods of logical analysis and synthesis, in particular, typology, generalization. Results. I scrutinized and generalized the experience of interaction between tax authorities and enterprises, modeled the mechanism of tax administration on the basis of interconnected databases used to record business processes of an enterprise with the introduction of modules into the automated accounting system of enterprises. The paper presents the process of work and the scheme of interaction of bodies within the framework of tax administration.. Conclusions. The offered measures will enable to improve the information infrastructure of the IT landscape of tax administration, and systematize the issues of interaction between authorities, law enforcement agencies, bodies exercising control, and enterprises in the sphere of creating an information array, statutory regulation and information technology The presented recommendations will help create a unified federal information and analytical software package.

Роль внутрішнього аудиту у системі управління підприємством

Abstract. Introduction. It has been established that internal audit is one of the types of internal economic control of business entities. The main criteria for the quality of conducting an internal audit as a management function are the efficiency, productivity and cost-effectiveness of the internal audit system. Purpose. The purpose of the article is to reveal the need for internal audit at the enterprise and the peculiarities of its organization. Results. It has been established that internal audit is one of the types of internal economic control of business entities. The main criteria for the quality of conducting an internal audit as a management function are the efficiency, productivity and cost-effectiveness of the internal audit system. The need for the functioning of the internal audit service at the enterprise is substantiated. The peculiarities and methods of its organization are considered, and their positive and negative aspects of internal audit are determined. The content of the concept of "internal audit" and the question of the need for its operation at the enterprise as a tool for improving the efficiency of the accounting system and activities as a whole are revealed. The main stages of internal audit are formulated and a set of qualitative and quantitative parameters for evaluating the effectiveness of the accounting system is proposed, based on the directions of research of individual objects (elements) of the accounting system by means of internal audit. The tasks of the internal audit regarding the evaluation of the efficiency of the enterprise's accounting system have been substantiated and specified. Conclusions. It has been proven that the effectiveness of internal audit at enterprises is determined by the level of its organization. The main objects of the internal audit organization are the creation and organization of the work of the internal audit system, the organization of the work of internal auditors, and the organization of the internal audit process.

Analysis of the Importance of Enterprise Accounting System from the Perspective of Management

Analysis of the Importance of Enterprise Accounting System from the Perspective of Management

A New Belt and Road Framework Method Based on the Internet of Things (IoT) for Industrial Applications

A network called the Internet of things (IoT) enables data communication amongst all autonomous inanimate devices. It is a network that enables users to practice object communication. Its development marks a significant turning point in digital technologies. The IoT is growing, and with it, the amount of research being done on its foundation. The western region's economic growth should take advantage of this growth and find a path that works for it. There are many flaws and issues in the accounting system of enterprises as a consequence of the development of internal management aspects. In order to aid the west area's quick development, this article is focused on the optimization of the financial growth trajectory of that region against the "Belt and Road" framework. The interaction development route of related industries and modern urbanization is presented in this research. The future total GDP and per capita GDP of the west area are studied and reported using simulated data. According to the data, the west area's total GDP and per capita GDP will expand annually over the following 4 years and afterwards continue to grow.

Informatization of Accounting System of Electric Power Enterprises Based on Sensor Monitoring and Cloud Computing

In order to promote, restrict, regulate, and balance the accounting work of electric power enterprises, the author proposes an electric power enterprise accounting system based on sensor monitoring and cloud computing. Through the method of integrating information technology on the basis of accounting computerization, through a sensor and modular design analysis, an accounting information management system model is formed. The accounting information management system based on cloud computing combines accounting and management functions. The system test results show that the accounting information management system is in a state of 480 concurrent users, the average response time of a data query is 4.3 seconds, and the average response time of a data access is 5.1 seconds. The average value of the execution data scale per second is 103.52. Conclusion. In order to further improve the accounting software of electric power enterprises, develop management accounting software, and effectively perform the functions of management accounting.

Sustainable transformation of accounting in agriculture

Purpose. The purpose of the article is to model the paradigm of accounting and reporting development in the context of the sustainable agricultural enterprise. 
 Methodology / approach. In the process of working on the article, general scientific methods and methodological techniques were used, in particular, monographic and system analysis (formation of accounting information to take into account sustainable development); methods of comparative analysis (when studying the transition from a traditional accounting system to sustainable accounting); grouping (for grouping accounting types by user groups and information); structural-and-logical compilation (when formulating the conceptual foundations of information to take into account sustainable development); modeling (when building a model of the concept of sustainable accounting and a map of internal and external stakeholders of the enterprise in terms of the level of influence, interest and direction of the formation and use of reporting information); process approach (when developing a paradigm for the development of enterprise reporting in the field of sustainable development); abstract-logical (theoretical generalization and formation of conclusions); graphical method (with a visual display of economic phenomena and processes in time and space); system-functional (to generalize the theoretical and methodological aspects of sustainable development accounting). These methods were the methodological basis of the study.
 Results. To determine the category of sustainability accounting and the concept of its reporting, the types of entrepreneurial capital were studied, and the characteristics of information that arises as a result of the implementation of economic, social, and environmental activities. In addition, the main users of information, their goals, and their needs were identified. As a result, management and financial accounting for sustainable development were highlighted. The functioning of the institution of sustainable development reporting of agricultural enterprises is based on its "paradigm" as a set of generalized ideas, hypotheses, and methodological approaches shared by the scientific community, acceptable to other institutions, and formalized in the form of scientific theories. In the case when, within the framework of existing theoretical postulates, a scientific institute cannot effectively solve the issues, there is a need to change its paradigm. The proposed paradigm of accounting and reporting will not only orient the development of accounting to the prospects for the transition of mankind to a harmonious economy but also facilitate the acceleration of this transition through the introduction of progressive accounting systems.
 Originality / scientific novelty. Due to all findings and conducted research in modeling a new system of accounting and reporting for agricultural enterprises we could generate the definition of “sustainability accounting”, which, on the one hand, the segmental, and on the other – the organic component of the enterprise accounting system and the institution of accounting in socio-economic relations, which is organized at the request of the policy of sustainable development, has a corresponding theoretical, methodological and organizational methodological support and is identified in accounting policy, operational, statistical and financial reporting, which provides an organizational and methodological focus on the construction of such accounting by enterprises.
 Practical value / implications. The main provisions of the article are brought to the level of methodological generalizations and applied tools, the use of which allows adopting a new holistic concept for the formation of accounting and analytical support for the sustainable development of the institutional units of the agrarian sector. The recommendations outlined in the article are fully consistent with modern trends in the development of socio-ecological and economic relations in society, therefore, they can be used in the formation of modern institutional accounting methodology in the context of sustainable development.

Sustainable transformation of accounting in agriculture

Purpose. The purpose of the article is to model the paradigm of accounting and reporting development in the context of the sustainable agricultural enterprise. 
 Methodology / approach. In the process of working on the article, general scientific methods and methodological techniques were used, in particular, monographic and system analysis (formation of accounting information to take into account sustainable development); methods of comparative analysis (when studying the transition from a traditional accounting system to sustainable accounting); grouping (for grouping accounting types by user groups and information); structural-and-logical compilation (when formulating the conceptual foundations of information to take into account sustainable development); modeling (when building a model of the concept of sustainable accounting and a map of internal and external stakeholders of the enterprise in terms of the level of influence, interest and direction of the formation and use of reporting information); process approach (when developing a paradigm for the development of enterprise reporting in the field of sustainable development); abstract-logical (theoretical generalization and formation of conclusions); graphical method (with a visual display of economic phenomena and processes in time and space); system-functional (to generalize the theoretical and methodological aspects of sustainable development accounting). These methods were the methodological basis of the study.
 Results. To determine the category of sustainability accounting and the concept of its reporting, the types of entrepreneurial capital were studied, and the characteristics of information that arises as a result of the implementation of economic, social, and environmental activities. In addition, the main users of information, their goals, and their needs were identified. As a result, management and financial accounting for sustainable development were highlighted. The functioning of the institution of sustainable development reporting of agricultural enterprises is based on its "paradigm" as a set of generalized ideas, hypotheses, and methodological approaches shared by the scientific community, acceptable to other institutions, and formalized in the form of scientific theories. In the case when, within the framework of existing theoretical postulates, a scientific institute cannot effectively solve the issues, there is a need to change its paradigm. The proposed paradigm of accounting and reporting will not only orient the development of accounting to the prospects for the transition of mankind to a harmonious economy but also facilitate the acceleration of this transition through the introduction of progressive accounting systems.
 Originality / scientific novelty. Due to all findings and conducted research in modeling a new system of accounting and reporting for agricultural enterprises we could generate the definition of “sustainability accounting”, which, on the one hand, the segmental, and on the other – the organic component of the enterprise accounting system and the institution of accounting in socio-economic relations, which is organized at the request of the policy of sustainable development, has a corresponding theoretical, methodological and organizational methodological support and is identified in accounting policy, operational, statistical and financial reporting, which provides an organizational and methodological focus on the construction of such accounting by enterprises.
 Practical value / implications. The main provisions of the article are brought to the level of methodological generalizations and applied tools, the use of which allows adopting a new holistic concept for the formation of accounting and analytical support for the sustainable development of the institutional units of the agrarian sector. The recommendations outlined in the article are fully consistent with modern trends in the development of socio-ecological and economic relations in society, therefore, they can be used in the formation of modern institutional accounting methodology in the context of sustainable development.

Методичний підхід до визначення якості бухгалтерських даних при внутрішньому аудиті

Nowadays, information as a product of accounting should reflect more complex, global and rapidly changing business processes, ensuring the ability of management to respond to the challenges of economic life adequately. However, practice shows that the accounting system of enterprises often does not form the information adequate to modern conditions, which leads to its inconsistency with the needs of users and the loss of their confidence in the institute of accounting. Therefore, there is a need to implement effective control over the completeness and accuracy of accounting data. The purpose of the article is to reveal the methodical approach to determining the quality of accounting data by using the tools of the internal audit system, as well as to substantiate the relationship of thematic areas of internal audit with the relevant accounting registers. The algorithm of the internal audit of accounting data was given. The information sources were systematized for each group of objects of accounting (cash and cash documents, long-term and short-term loans, settlements, long-term and current liabilities, non-current assets and financial investments, expenses, income, equity and collateral). Auditing procedures were recommended, which should be selected and applied according to the characteristics of the audited objects and the technology of their accounting. Consistent adherence to the proposed methodical approach to the choice of analytical procedures of internal audit will ensure high-quality accounting data and financial statements. In addition, the level of their informativeness for making management decisions by external and internal users will increase.

ACCOUNTING OF REGISTERED CAPITAL IN ENTERPRISES WITH FOREIGN INVESTMENTS

Introduction. The article analyzes the norms of current legislation in the field of foreign direct investment and taxation of transactions caused by the introduction of founding foreign investment. The essence of enterprises with foreign investments is revealed and the manifestations of foreign investment are determined. The procedure for making foreign investments in the authorized capital of business structures is outlined. Forms of foreign investment are described. The sources of equity formation of enterprises with foreign investments are given. Peculiarities of deposits to enterprises with foreign investments are determined. Emphasis is placed on the fact that the founders of enterprises with foreign investment have the opportunity to make contributions to the authorized capital with both cash and non-financial assets. The procedure for evaluating founding investments has been studied. The order of accounting reflection of formation of the authorized capital of the enterprises with foreign investments is outlined. The peculiarities of accounting and reporting of the founders' contributions to the authorized capital of enterprises with foreign investment are revealed. It is determined that the recognition of liabilities of non-resident founders for contributions to the authorized capital in foreign currency are both monetary and non-monetary balance sheet items. The method of accounting for positive and negative exchange rate differences is presented. Goal. Elucidation of the order of accounting reflection of the authorized capital at the enterprises with foreign investments and expression of offers on improvement of the account of the researched object. Method (methodology). General scientific methods (analysis, synthesis, induction and deduction), empirical theoretical (formalization, hypothetical) and empirical methodological methods of research (computational and analytical, implementation of results in practice, reporting of economic activity). Results. In order to accurately account for information on exchange differences, recognition of the founders' obligations on contributions to the authorized capital in foreign currency, it is proposed to reflect them in a separate analytical account, which should be opened in sub-account 423 "Accumulated exchange differences". Proposals have been made to improve the order of reflection in the accounting system of enterprises with foreign investment, exchange rate differences recognized as a result of revaluation of liabilities of non-resident founders on contributions to the registered capital.

М. В. Собакар УДОСКОНАЛЕННЯ ПІДХОДІВ ДО ІДЕНТИФІКАЦІЇ НЕМАТЕРАЛЬНИХ АКТИВІВ В СИСТЕМІ УПРАВЛІНСЬКОГО ОБЛІКУ ПІДПРИЄМСТВА

The purpose of the article is to reveal the economic essence of information resources and their specific features as part of the enterprise’s economic potential, and to develop the theoretical and methodological aspects of procedure for identifying an information resource as part of intangible assets and/or expenses in accounting system. Research methodology. The goal of the article was achieved using the following research methods: analysis and synthesis, logical generalization, morphological analysis, analytical method, comparison. Findings. The essence of the concepts "information", "data", "information resource" is determined and the relationship between these categories is established. A scheme of the life cycle of information is proposed, which reveals the order of transformation of data into knowledge, which can be used to manage the formation and use of information at the enterprise. The specific characteristics of the information resource as a component of the company's potential are defined, on the basis of which the main methodical principles of identification and formation of the accounting policy for information resources as a component of the company's intangible assets are substantiated. The author proposed an approach to the recognition of an enterprise's information resource in accounting by stages of the life cycle and the range of costs that should be taken into account at different stages. The proposed approach consists in transferring incurred information costs to the composition of the asset after processing of information, establishing its reliability, relevance and the ability to bring economic benefits. Practical value. The obtained results contribute to the development of the accounting system in terms of expanding the range of intangible resources that are reflected as assets in the accounting system of enterprises, in particular in the part of information resources. The approaches and recommendations proposed by the author will improve the current accounting system in terms of identifying information resources as an asset and increase the objectivity of the enterprise’s value assessment.

Auditing Techniques to Minimize Accounting Related Fraud and Errors: A Qualitative Analysis with the Interview Method

Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to the accounting profession. This causes misleading information for several stakeholders. Stakeholdes sometimes make false decisions based on the financial statements created as a result of false and fraudulent transactions. In order to minimize the errors and frauds concerning the accounting system of enterprises, effective internal controls and auditing systems should be in order. It is evident that, setting up the required internal controls and auditing systems reduce asset losses and provide great benefits in the long run for firms. Existence of strong internal controls and auditing systems in enterprises has gained great importance in Turkey. This study provides information about the audit techniques that can minimize accounting related frauds and errors in businesses. The research includes and employs an interview with auditing professionals as the research methodology. Auditors working within three audit firms were selected by simple random sampling via the LinkedIn social media. The three participants were directed 10 semi- structured and open-ended questions. Qualitative analysis was adopted for this study. According to the results of research, companies use a number of tools to prevent accounting related frauds and errors. These most effective tools to minimize the frauds and errors are detected as internal auditing, internal controls and independent (external) auditing. Auditing professionals have high awareness about accounting related fraud and errors. But, auditor independency should be higher, proactive approach must be utilized and auditors must closely follow the new laws and regulations in addition to being familiar with the firms’s operations and sectors to minimize the fraud and errors. The Benford's law, artificial neural networks, analytical methods, data mining, red flags and analytical methods are commonly used by the auditors against frauds and errors. In general, the internal controls and auditing professions are in a much better situation today in Turkey compared to the previous years. But, this is still not adequate and there is a long way to complete ahead based on the opinions of auditing professionals.

Innovative mechanisms in the financial accounting system of the enterprise

The relevance of the subject matter of scientific research is determined by the importance of introducing innovative solutions in the activities of modern enterprises in various sectors of the economy in general and the need for a detailed study of various aspects of the impact of innovative mechanisms in ensuring the full functioning of the financial accounting systems of the enterprise in particular. In this context, the purpose of the study is to investigate the role and functions of innovative mechanisms in the financial accounting system of an enterprise, regardless of its field of activity, with an assessment of the effectiveness of the implementation of such innovative mechanisms and methods. The leading approach in this study is the method of system analysis, which allows performing a structured review of various aspects of the subject matter, in terms of identifying the main patterns of implementation of innovative solutions and mechanisms in the activities of the financial accounting system of the enterprise. The results of this study reflect the essence of the research performed and clearly demonstrate the sequence of development and subsequent implementation of innovative mechanisms in the activities of the relevant systems of modern enterprises; the final conclusions of this study are formulated based on the obtained results. The results and conclusions of this study are of significant practical value for specialists working in the financial accounting system of enterprises, regardless of their specific affiliation to certain areas of economic activity, in terms of providing a qualitative understanding of the need to introduce innovative mechanisms in the financial accounting structures of these enterprises, in order to reduce unjustified losses in the activities of these enterprises and increase the overall level of their economic efficiency in the current economic situation.

Accounting as an integral part of financial and economic ­assessment of business entities

Purpose. To determine the impact of accounting for the activities of economic entities on the general state of financial and economic activities of mining enterprises on the basis of the statistical method of analysis. Methodology. The theoretical and methodological basis of this study includes scientific works by national and foreign scientists in terms of formation of the accounting system of enterprises (economic entities), legislative and regulatory documents which regulate accounting. The study used a set of general and special methods of cognition: content analysis, logical generalization, quantitative and qualitative comparison, scientific abstraction and systematization. Findings. It is established that in the conditions of the growing national economy there occurs dynamic strengthening of the influence of science and R&D on the socio-economic development of the country. It is proposed to consider accounting as a component of financial and economic evaluation of business entities. The financial analysis of activities of 40 leaders of the mining industry market of the world is provided. Originality. The study analyzed the financial and economic condition of economic entities and provided recommendations in terms of management and accounting. In contrast to the existing ones, these recommendations are as follows: formation, composition, powers and procedure of enterprise committees; the role of the works council in ensuring the effective functioning of the internal control system at the enterprise; implementation of an effective remuneration policy; disclosure of corporate management information by enterprises. It has been proven that the mining industry, along with the oil and gas industry, distributes more of its revenues to the state than any other sector of the economy. This is due to the fact that in addition to direct and indirect taxes, mining companies pay significant amounts of royalties in the form of resource rents for non-renewable resources. Practical value. The results of the study can be used by practitioners, scientists, civil servants (the Ministry of Education and Science of Ukraine and its structural units, local governments in the field of education and science) to monitor economic development and improve state regulatory impact on economic entities.

Підходи та методична основа обліку нематеріальних активів, згенерованих у криптовалюті.

The article aims at assessing cryptocurrency dynamics in global economy; studying the prospects and risks of its use in business activities; suggesting approaches to recognize, record and value cryptocurrency in the accounting system of domestic enterprises. The article considers the prospects and risks of using cryptocurrencies by domestic businesses and identifies the importance of developing digital assets at an enterprise. The urgency of developing such accounting and of the necessity to manage cryptocurrencies at an enterprise is substantiated. It is established that the attitude to cryptocurrency and the level of development of the regulatory field significantly vary from state to state, and thus international regulations govern neither the use of nor accounting for such assets. The article substantiates the compliance of cryptocurrency with the recognition criteria for enterprise assets, thus making it necessary and possible for an enterprise accounting system to recognize cryptocurrency. The authors substantiate the options for attributing cryptocurrency to various types of enterprise assets. Due to the lack of regulation of cryptocurrency accounting at the legislative level, guidelines are suggested for the cryptocurrency accounting process, which include options for classifying cryptocurrency depending on the purpose of its use, namely: classifying cryptocurrency as intangible enterprise assets, but distinguishing between current and non-current assets, and monetary and non-monetary ones. Each of these options is accompanied by the use of separate accounts and the order of recording the valuation, use and disposal of cryptocurrency. Necessity to revalue cryptocurrencies due to their high volatility is substantiated. It is suggested to conduct revaluation of cryptocurrency to ensure objective valuation of assets and that of the enterprise in the form of revaluation (increase/decrease in the value) and by determining exchange rate differences.

WITHDRAWN: Design of enterprise accounting system based on FPGA and machine learning

This article has been withdrawn: please see Elsevier Policy on Article Withdrawal ( https://www.elsevier.com/about/our-business/policies/article-withdrawal ). This article has been withdrawn at the request of the Editor in Chief. Subsequent to acceptance of this special issue paper by the responsible Guest Editor Sundhararajan Mahalingam, the integrity and rigor of the peer-review process was investigated and confirmed to fall beneath the high standards expected by Microprocessors & Microsystems. There are also indications that much of the Special Issue includes unoriginal and heavily paraphrased content. Due to a configuration error in the editorial system, unfortunately the Editor in Chief did not receive these papers for approval as per the journal's standard workflow.

The Application and Problems of Big Data Analysis in Accounting Work

Since the computer has been used in accounting work and with the current economic development, the enterprise accounting system has formed a large amount of data in the accumulation. The application of big data technology in enterprises is mainly in the R&D department, and the application rate of the finance department is not very high. In recent years, the development of big data technology and cloud computing technology has become increasingly mature, and the function of financial accounting has also gradually shifted to manage accounting. Previously under the traditional accounting method, the data that is not fully utilized by the technology can be fully explored today by relying on big data analysis. This article expounds the application of big data analysis method in modern business accounting data, and compares a series of advantages of big data analysis method with traditional analysis method. Finally, it is mentioned that in the era of highly developed Internet, there may be problems in applying big data analysis.

IMPROVEMENT OF THE FINISHED PRODUCT AUDIT METHODOLOGY FOR IMPROVING THE ENTERPRISE ACCOUNTING SYSTEM

IMPROVEMENT OF THE FINISHED PRODUCT AUDIT METHODOLOGY FOR IMPROVING THE ENTERPRISE ACCOUNTING SYSTEM