USE OF AUTOMATED INFORMATION AND ACCOUNTING SYSTEMS IN THE ECONOMIC ACTIVITY OF ENTERPRISES

Abstract

Modern transformations in the economy, requirements for the regulation of the economic activity of subjects determine the introduction of a single automated information and accounting system at enterprises. The use of methodically harmonized indicators of accounting, tax and management accounting in information technologies can increase the efficiency of the enterprise in the conditions of the post-industrial society. The article establishes that the effective use of information and accounting resources affects the quality of management, leads to an increase in productivity at the level of production at the enterprise. The tasks of information systems, their analytical and information support are defined. Users of ERP systems were structured and found that among them the largest share belongs to large enterprises (47%), holdings (21%), medium-sized enterprises (20%). It was established that among the main software products on the accounting software market, 1C:Enterprise, which is used by 31.6% of users, was the most popular. It is substantiated that information needs and requests for each enterprise must be satisfied by finding new alternative options for management solutions, which are largely influenced by the relationship between accounting information and business processes of the enterprise. The market segmentation of users of ERP systems, the use of such systems by domestic enterprises was studied. Based on the research, the advantages and disadvantages of the main competitive software products were formed. It has been established that the feature of «1C:Enterprise» is accounting with several charts of accounts, the possibility of management accounting, the construction of analytical reporting; solving tasks of planning, budgeting and financial analysis. «PARUS-Corporation» accounting is built in accordance with international financial reporting standards, includes the ability to manage all links (logistics, transportation, customer relations, purchases, sales), planning and accounting of projects, production, OLAP. The information system «Galaxy» includes: production planning and production management, controlling, management of personnel and personnel policy, logistics operations, operational financial and management accounting.