Methods of development and use of cloud technologies in accounting

Abstract

The order of organization and methods of accounting with the use of cloud technologies is revealed. The normative-legal regulation of the application of cloud technologies in accounting is characterized. The interpretation in a broad sense of the concept of «cloud technology» as an online environment for remote storage is clarified. It is established that the introduction of information and computer technologies in the organization of accounting will lead to the reform of its technical and administrative components. Reforming the technical component of the organization of accounting will change through: the introduction of a computer form of accounting using specialized SaaS-applications; receiving real-time reporting in the necessary, depending on the needs of the user, and in a pre-established format; increasing the opportunities for the implementation of the organization of analytical accounting at the enterprise; fully automated system for entering and processing accounting information; organization of electronic storage of all data, systematization of documents without the need for their formation and storage in paper form. It is established that the use of cloud technologies will lead to the reform of the administrative component of the organization of accounting and ensure the implementation of all accounting responsibilities remotely; carrying out the necessary changes in labor standards, the possibility of reducing the number of employees in the accounting department. It is substantiated that the use of cloud technologies at the enterprise affects both the form of accounting and its form of organization, thereby providing the head of the enterprise with expanded opportunities in the option that is more profitable for him to choose. The analysis of advantages and disadvantages of accounting use of cloud technologies is carried out.

Keywords

• cloud technologies
• network
• platform
• software product
• accounting