Accounting analytics of public government procurements under information technologies
Journal: INNOVATIVE SOLUTIONS IN MODERN SCIENCE (Vol.14, No. 5)Publication Date: 2017-07-27
Authors : Maria Pysmenna;
Page : 14-28
Keywords : public procurement; analytical accounting; accounting automation; production stocks and inventory; reporting information;
Abstract
The urgency of the issue of forming the reporting information for the purposes of government procurement under electronic trading requires modern automated solutions to accounting systems. Traditional approaches of scientists J. Apran, G.Previts, P.Walton, P.Wolnizer, M.Chumachenko, L.V. Napadovskaya and others, in the part of the formation of reporting information on user inquiries, are proposed to develop by improving the accounting analytics of stocks and costs in software products. Automated analytical technology of cost accounting involves the structuring of data on costs in two registers instead of three dozen of traditional ones. The reduction of registers has been achieved by reflecting analytical data on the combined common key features taking into account the structural approach. When stock (costs) are changing their location, that is, moving, there is a change within the register when its component changes. For such expanded analysts, there the reports have been developed, in which the features are "branched" into separate analytical characteristics. The cost is calculated not for individual analytical accounts, but for the features necessary for accounting for expenditures and inventories. Therefore, when adding the analytical characteristics, there is no need to make changes in the algorithms of accounting the primary documents and calculating the cost. This will make it possible to implement the potential of profitability, incorporated in the accounting information about production stocks and inventory for the purposes of government procurement.
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Last modified: 2017-07-27 03:02:35