Экономические науки/7.Учет и аудит.
Viktoria
Shvets, Olga Nikitenko
National University of Food Technologies,
Ukraine
ACCOUNTING
INFORMATION SYSTEM IN UKRAINE
Any enterprise seeks to achieve maximum efficiency of its own activity. Every organization must have a leader who fulfils
tasks targeted at developing the organization's vision and implementing the
policies to realize its goals. The main tasks of the head of the company
are: to create the optimal management structure, be the market leader, direct each company employee and improve the
efficiency of staff, regularly review its
performance and ensure that books of
account are kept properly. One of the most important places in the accounting activity belongs to the
information systems (IT). The efficiency of
data processing rises and more objective
financial and administrative decisions are taken by the means of automation.
Nowadays the introduction of the AIS (accounting information system) at an enterprise is one of the
most urgent tasks in Ukraine.
It means that the accounting itself at the
enterprise can be considered as an internal matter of the company; and
accounting statements (balance sheet and some other reporting statements) that must be served as quarterly given to
the tax inspection office at the place of the registration of the enterprise have
to be a basis for the evaluation of financial
and economic activity of the enterprise by the government. Systematic
and non- systematic verifications can be conducted by the tax inspections and
all of the accounting documents can be required,
including primary ones.
Under the conditions of relative
vagueness in the tax sphere the enterprise can suffer strongly or even collapse, and only through negligence in accounting. There are a lot of similar examples in Ukraine when the
enterprises that aim to work honestly suffer quite often. They can suffer
through the careless conduct of the internal accounting
of the enterprise. While maintaining the accounting
manually the simplest arithmetic errors are possible.
There is no doubt, that a
computer program is no substitute for an experienced
accountant, but it will not only save time and effort by automating routine
operations and find arithmetic errors in accounting and reporting, but also
will assess the current financial position of the company and its prospects.
Some works of F.F. Butynets, V.P. Zavgorodniy, S.V.
Ivahnenko [1, 2] and others are devoted to the
issues of the organization of accounting with the use of information
technologies. But by now, the problem is still a matter of choice of
software for accountants of small and medium enterprises
in accordance with the specifics of their businesses.
The software market is presented by a wide range of
programs to automate accounting; the most common and adapted to the Ukrainian
accounting system are 1C Package: "Enterprise",
"Parus-Enterprise" and "Best Report Plus".
Such program as 1С: accounting is the universal accounting program designed
to provide synthetic and analytical accounting in different sections. This program gives a possibility of a manual
and automatic entering of accounting entries. All entries are entered into a register.
The structure of "1C: Enterprise" includes a chart of accounts according to the order of the Ministry
of Finance of Ukraine "On Approval of
Chart of Accounts and Instructions on its Application" of 30.11.99. №291. The composition of accounts, organization of the analytical, currency, quantitative accounting comply with the legal requirements on the conduct of the accounting and data reflection in reporting.
“Best Report Plus" is a software complex designed to automate the process of work
with reporting documentation of a standard format. It provides proper organization of electronic flow of documents
for all the business entities of any form of ownership and sources of financing
or between them and state control authorities that submit reports required by
law. This software has an ability to integrate data from any accounting
software (1C, etc.), transfer reports by e-mail using the encryption subsystem
and transit [3].
The "Parus- Enterprise" is simple and convenient, but at
the same time a powerful full-featured system that allows automating all accounting and management tasks, typical for small
and medium businesses. Every company can choose the software to automate
accounting in accordance with its peculiarities of business and accounting practices.
Nowadays, there is a wide range of
different accounting information systems (AISs).
It does not make sense dividing them into
bad and good, strong or weak. All of them are good and their abilities can
be applied practically at enterprises of different size, profile and type of
activity. To automate the processes it is necessary to choose the required
accounting information system based on the objectives and available resources.
When using accounting information systems
it is important not just to transfer all the paperwork to the computer. It is
essential to have an increased efficiency of accounting
work and improved accounting control over financial and economic
activity of the enterprise, which in its turn will increase the efficiency of
business management and, consequently, organizational performance.
References
1.
Бутинець
Ф.Ф., Івахненков
С.В. Інформаційні
системи
бухгалтерського обліку. - Житомир: ПП «Рута», 2002. – 544с.
2. Осмятченко
Л.М., Шевчук В.Є. Бухгалтерський облік. – Львів: «Магнолія 2006», 2007. – 196с.
3. Бест-звіт [Electronic source] // Mode of access: http://www.bestzvit.com.ua/