USE OF DIGITAL TECHNOLOGIES IN THE FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION BY ENTERPRISE MANAGERS

Authors

DOI:

https://doi.org/10.29038/2411-4014-2019-04-189-197

Keywords:

principles of accounting and analysis system, «synergistic effect», a systematicapproach, function, elements of accounting and analysis system: accounting, controland auditing, management decisions

Abstract

Due to the dynamic development of accounting, there is a process of active integration of traditional methods of accounting, analysis, control and audit with managerial techniques in a single analytical and accounting system of data acquisition and processing. The importance of accounting and analytical information in making science-based management decisions in a fast-changing external environment, uncertainty in the behavior of economic entities of the market significantly increases and depends on the quality of accounting and reporting space, that is provided by using digital technologies. The integrated accounting and analytical management system of financial and economic activities, which has a «synergistic effect», will make it possible to manage business successfully on a full scale, form a general data base, which provides the process of decision-making.

References

1. The digital economy. Global change based on new digital technologies and innovative business models. Digital Platform Global Changes Based on New Digital Technologies and Innovative Business Models. [Electronic resource]. URL: http://fidp.ru/ research / digital. [in Ukrainian].

2. The World Bank 2016. 2016 World Digital Development Report Digital Dividends. Review. World Bank / Washington, DC. License: Creative Commons Attribution CC BY 3.0 IGO. Open Knowledge Repository. [Electronic resource]. URL: https://openknowledge.worldbank.org/. [in Ukrainian].

3. Chernenko VA (2018) Finansovaya sistema v usloviyakh formirovaniya tsifrovoy ekonomiki: kollektivnaya monografiya [The financial system in the conditions offormation of the digital economy: a collective monograph] SPb. [in Russian].

4. Competitors and Alternative 1C [Electronic resource]. - Access mode: http://programmist1s.ru/est-li-analog-1s. [in Ukrainian].

5. 10 mobile applications that control personal finances [Electronic resource]. - Access mode: http: // qps. / 5qJOP. [in Ukrainian].

6. Top 10 April Apps for the iPhone [Online Resource]. - Access Mode: http://lifehacker.ru/2015/04/30/best-apps-for-iphone-april [in Ukrainian].

7. What is Blockchain Technology? A Step_by_Step Guide For Beginners [Electronic resource]. — Access mode: https://blockgeeks.com/guides/what_is_ blockchain_technology/[in English].

8. What is Blockchain Technology? [Electronic resource]. — Access mode: http://www.coindesk.com/ information/what_is_blockchain_technology/[in English].

9. What is a blockchain, and why is it growing in popularity? [Electronic resource]. — Access mode: https://arstechnica.com/information_technology/2016//what_is_blockchain/ [in English].

10. A chain of opportunities for blockchain [Electronic resource]. — Access mode: http://capgemini.ft.com/ trend_checking/a_chain_of _opportuni ti es_for_blockchain_f_55.html?mhq5j=e1[in English].

11. Cryptomonedas: riesgos y oportunidades (II) ? [Electronic resource]. — Access mode: http://blogs._ elconfidencial.com/mercados/aprender_a_invertir/2016_12_09/cryptomonedas_riesgos_oportunidades_inversion_1301092/[in English].

12. Еl bitcoin sigue dando de qu? hablar [Electronic resource]. — Access mode: https:/ /criptonot icias.com/opinion/el _ bitcoin_ sigue_dando_de_que_hablar/#axzz4m_. [in English].

Downloads

Published

2019-12-30

Issue

Section

ACCOUNTING, AUDITING, STATISTICS, MATHEMATICAL METHODS AND INFORMATION TECHNOLOG

How to Cite

[1]
2019. USE OF DIGITAL TECHNOLOGIES IN THE FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION BY ENTERPRISE MANAGERS. Economic journal of Lesya Ukrainka Volyn National University. 4, 20 (Dec. 2019), 189–197. DOI:https://doi.org/10.29038/2411-4014-2019-04-189-197.