Realiaof accounting automation in agricultural enterprises of Ukraine

Abstract

Accountancy is an integral part of any enterprise functioning. But it is impossible to keep an accounting without using a computer and software in modern economic conditions. Nowadays, the introduction of sanctions against the manufacturer and a number of dealers of one of the most popular software products, «1S: Accounting» introduced the problem of choosing accounting software before a considerable number of business entities that would be allowed for the use on the territory of Ukraine. There is a transformation of the accounting system and accounting procedures in the conditions of the use of the computer technologies and software products for accounting automation, which is accompanied by the increase in the quality and efficiency level of the management process. The application of automation software significantly increases the quality of accounting information process in organizations. We consider the main advantages of the use of modern information technology for automation of accounting procedures on the basis of the conducted critical analysis of special literature. They are: 1) processing and preserving a large number of identical units in the structural plan of accounting information; 2) the possibility of choosing the necessary information from a great number of data; 3) reliable and faultless realization of mathematical calculations; 4) operational obtaining of the necessary data for the adoption of reasonable management decisions; 5) repeated recreation of actions. It should be noted that in the conditions of the use of automated forms of accounting, the technological process of processing of records envisages the implementation of the following successive steps:1) collection and registration of primary data for further realization of automated processing; 2) the formation of arrays of records on electronic media, including: a journal of economic operations, the structure of synthetic and analytical accounts, manuals of analytical objects, permanent information etc.; 3) receiving, at the request of the user, the necessary accounting data for the reporting period in the form of registers of synthetic accounting, analytical tables and certificates of accounts. The overview of the major software products («Parus accounting», «SAP», «Master: accounting», «IS-pro»), which are widely used in Ukraine, showed that despite the restrictions, most enterprises, including those providing outsourcing services, continue to use the «1S: Accounting» program for keeping records. From our point of view, the most optimal accounting program of ukrainian production is «Master: accounting», which could completely replace the software product «1S: Accounting» in the field of agriculture. The software product «Master: agro» for keeping records of agrobusinesses meets the requirements of the current legislation of Ukraine and is fully adapted to the ukrainian market. It consists of functional modules embracing all areas of accounting and tax accounting. The important advantage of the program «Master: accounting» is also a training program for partners, which is made for 12 classes. The main purpose of this is to provide partners with practical skills in installing the program and the features of the configuration of its modules, the study of basic programming tools and settings for solving account tasks. The studying process is divided into 3 levels. The first level is «user» ‒ designed for anyone who can potentially work with the program. The second level «consultant» is for the automatic setting and training of users. The third «developer» is for those companies and partners who need aintenser adaptation of the product to the working process. Key words: automation, program, computer technologies, accounting of enterprise.