МЕТОДИЧНІ ПІДХОДИ ДО АВТОМАТИЗАЦІЇ КОНТРОЛІНГУ

Abstract

The modern system of controlling can exist only on the basis of an automated control system that covers all kinds of accounting: accounting, tax, management, as well as budgeting and, in fact, controlling. When implementing an automated system it is necessary to observe a clear sequence of stages and steps, the result of which is the commissioning of the automated system in the motor transport enterprises for permanent exploitation. All operations in the automated system must have certain universal features and unique reference books. An effective system of automated control and budgeting is possible if there is no need in duplication of the input of the same data into different budgets. An important tool for implementing an effective automated system is the creation of universal reference books and definition of responsible persons for the conducting of such directories.

Keywords

• controlling
• automated control system
• budgeting
• accounting
• management accounting
• tax accounting