Учёт. Анализ. Аудит (Aug 2023)
Improving the Accounting and Analytical System of Sole Proprietors in E-commerce and Online Trading on Marketplaces
Abstract
The annual growth in the number of sole proprietor, especially in the field of online trading on marketplaces, reflects the relevance of the chosen topic. The existing legal features of sole proprietors, as well as the real needs for certain accounting and other information, reveal the need to improve accounting systems. The purpose of the article deals with the analysis of existing approaches to the integration of accounting systems in order to adapt them to the needs of individual entrepreneurs engaged in online trading on marketplaces. The analysis of the literature confirms that research on improving accounting and analytical systems is aimed at large industrial enterprises or small businesses in the form of legal entities and is based on the principles of accounting financial accounting, which significantly complicate the structure of systems. Most scientists offer various solutions for integrating business processes of management and accounting process and this approach is optimal for sole business management by an sole proprietor. The solutions proposed in the literature related to the integration of management business processes and accounting process stages are more optimal for sole management of a business, but require a number of refinements. The purpose of this study is to improve the accounting and analytical systems (AAS) of large industrial companies or small businesses and sole proprietors in the field of online trading on marketplaces and is based on the principles of financial accounting, which complicates the structure of AAS. Analysis of advantages and disadvantages of existing accounting and analytical systems allowed the author of the study to recommend sole proprietors or individual entrepreneurs to integrate management processes and stages of the accounting process in online trading on marketplaces to simplify their structure. The main methods used in the study are the analysis and synthesis of the existing literature, comparison of existing systems. As a result of the study, it was confirmed that the introduction of existing alternative integrated accounting systems is not advisable for sole proprietor due to the specifics of the business, the advantages and disadvantages of the existing accounting systems are reflected, the integration of business management processes and stages of the accounting process in the field of Internet trading on marketplaces is recommended in order to simplify the structure of the accounting system under sole management, and also clarified the structure of the accounting system with a strategic orientation for sole proprietor. The results of the study of improving accounting systems for sole proprietor in the field of online trading on marketplaces can be used to create an alternative ERP-system for sole proprietors and government recommendations for keeping the records of sole proprietors. Further research may be devoted to clarifying the indicators of the accounting and analytical systems of sole proprietors from the position of assessing their effectiveness.
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