COMPUTERIZED ACCOUNTING IN DOMESTIC AND FOREIGN LEVELS (ON EXAMPLE OF CONSTRUCTION COMPANIES)
Journal Title: Подільський вісник : сільське господарство, техніка, економіка - Year 2016, Vol 24, Issue 3
Abstract
The technique research of automation on the field of accounting, based on the identifications of problems and their decision has been proposed. The study is based on national and international information base (scientific and electronic publications) and analytical data. Their analysis gives opportunity to make a comprehensive assessment of domestic and foreign software and apply appropriate methods. These methods include: analysis and synthesis – to study publications about informational support of accounting; comparison – for detection the prices of accounting, analysis and control software; modeling – to form models of accounting software in construction abroad. Results of the study gives proposals for: improving the functional features of the accounting and financial reporting software; improving the structure of the Chart of Accounts in terms of intangible assets; forming a complex accounting software in construction. As the result, the consideration of these proposals will improve the system of automation on the field of accounting and control. In this way, we offer: to generate additional modules in the software, to create a separate sub-account for accounting software and enhance automation of control in the construction industry.
Authors and Affiliations
Maria Humenna-Derij, Petro Hummenniy
Keywords
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