Облік і фінанси (Sep 2020)
State and Prospects of Using Computer Technologies in Accounting and Analytical Work of Ukrainian Enterprises
Abstract
Globalized information has become one of the most important factors in increasing the productivity of an enterprise, and information technologies are a prerequisite for its effective functioning. The purpose of the article is to assess the state and determine the prospects for the development of the use of computer technologies in the accounting and analytical work of Ukrainian enterprises. The main aspects of the introduction and use of modern computer technologies in the accounting and analytical work of enterprises were investigated. The phenomenon of computerization of accounting was highlighted as one of the most important areas of increasing the efficiency of enterprises in modern market conditions, largely due to the processes of economic and digital globalization. A comprehensive assessment of existing accounting software products was carried out, the main functional capabilities of computer programs for conducting accounting and analytical work of enterprises were analyzed and their average cost of implementation was determined. It was determined that the automation of the accounting and analytical process allows the enterprise to save its own resources and to receive benefits. Among these are saving time, making tasks more efficient, and having more accurate analytics. Other than these, however, reducing costs is one of the significant benefits that companies and accounting firms experience as they embrace the latest technologies to optimize processes. Considerable attention is paid to the list of software requirements for automation of accounting, analysis and audit of enterprises. A number of main problems faced by enterprises at the stage of development, use and implementation of computer programs in the accounting and analytical process have been identified. The trends and prospects for the use of software in the accounting and analytical work of Ukrainian enterprises were determined. Current accounting trends tell us one thing: digitization is as ubiquitous in the accounting sector as it is anywhere else, but human roles remain just as relevant. Another development that will define accounting practice in the future is the growing acceptance of remote work in the field.
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