Bìznes Inform (Jan 2022)
RSO as a Way to Organize Primary Account Data: The Fiscal Aspect
Abstract
The processes of production and application of the registrar of settlement operations (RSO) in the field of cash circulation and settlement operations are very much relevant, because in the context of an increase in the amount of information processed by enterprises, the question arises about the speed, quality and accuracy of accounting, reporting and analysis of the results of activities and control over its implementation by regulatory authorities. Of particular importance are studies of the use of RSO as one of the means of regulating money circulation by economic entities for making effective managerial decisions and for the control of both monetary operations and circulation of goods, carried out by regulatory authorities. The article is aimed at assessing the state of application of RSO as one of the means of regulating money circulation by economic entities, as well as determining their advantages, disadvantages, types and main points of implementation. The article investigates the theory and practice of introducing RSO into the activities of economic entities. The concept of the registrar of settlement operations as one of the means of regulating money circulation is distinguished. A comprehensive assessment of the types of RSO as of 2021 is carried out; the term of use, the cost of introduction and the functional purpose of the RSO are analyzed; appropriate generalizations and conclusions are made. The necessity of introducing RSO into the work of economic entities is substantiated, their main advantages and significant disadvantages are highlighted. A SWOT-analysis of the application by economic entities of the software registrar of settlement operations (SRSO) as one of the most optimal variants of RSO, which will allow to legalize a significant share of the turnover and financial flows of the State, is carried out.
Keywords
