Some aspects of digitalization of inventory of material values of state reserves

Abstract

The article studies the problems of digitalization of accounting of stocks of material values of state reserves and information about places of their storage as one of the most important factors of reforming and adaptation of state reserves to the conditions of today. Conducting operational (management) and accounting in paper form significantly slows down the process of managing stocks of material assets of the state reserve, increases the risks of obtaining false information and complicates the control over the storage of material assets of the state reserve, which has an extremely negative impact on the state of reserves and the functioning of the entire system of the state reserve.Modern achievements of scientific and technical progress, the introduction of electronic document management in government and business entities create the basis and necessary conditions for the use of accounting stocks of material values of the state reserve in electronic form. Minimizing costs, increasing the efficiency and productivity of the accounting process itself, faster, more efficient decision-making in real time are far from the only advantages of introducing and operating a single register of state reserves. Based on the results of the study, the main steps of the roadmap for the development and implementation of accounting for the availability and movement of state reserves, as well as the accumulation of information on the availability and use of warehouse and production facilities of responsible custodians and reservists, were proposed.

Keywords

• movement and accounting of reserves of state reserves
• unified register of state reserves
• state reserves
• state material reserve