Здійснення автоматизації бухгалтерського обліку аграрних підприємств на засадах впровадження нових програмних продуктів і моделей
Automation of agricultural enterprises accounting on the basis of new software products and models implementation

Summary/Abstract: The subject of the study is theoretical and practical aspects of automation of accounting in agrarian and other enterprises of the country through the introduction of innovative software products and models. Among them there are information reference systems, automated accounting registers, simulation financial models, etc. The purpose of the work is to identify the factors and justification of innovative tools (software products, models, systems, etc.) and mechanisms (structuring information, accounting, etc.) for the automation of accounting of agrarian enterprises. The methodological basis of the article was the scientific works of domestic and foreign scientists and legal acts on accounting issues, their organization and order, and the introduction of information technology in its implementation. The methodological basis of the research was the general scientific methods of economics, including such as historical, structural analysis and synthesis, monographic, comparative analysis, as well as special accounting methods and software products. Results of work. The article reveals the scientific and practical principles of automation of accounting on the basis of its software in agrarian enterprises and organizations of Ukraine. Its implementation will help to improve their management, increase financial and economic stability, efficiency and competitiveness of the activity. The prospects for the introduction of new information technologies based on modern software products are grounded. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in accounting services or departments of agrarian enterprises, for their management in order to improve their activities, implement pricing, tax administration, increase financial and economic stability, etc. Conclusions. The use of an innovative technical and technological basis can significantly accelerate the accounting work by replacing numerous routine operations, processing them in the framework of software products. The accounting system needs organizational and technological structuring in the automation process by distinguishing the business processes of the enterprise and the interconnections between them. Their analysis gives a clear picture of what and how to be taken into account in order to obtain accurate and adequate information. Built in this way, the format of credentials serves as the basis for technical processing within the framework of modern software products. The organizational and technical measures defined in the article - the stages of implementation of automated control systems - are necessary for the successful conduct of the process and the conformity of the result with recognized quality standards. The rationale for the selection and implementation of the considered stages in the process of creating a unified information system of enterprise activity is the numerous theoretical substantiation and practical data obtained as a result of research and analysis of implementation examples.

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