THE METHODOLOGY OF PAYMENT SYSTEM CHOOSING BASED ON ACCOUNTING AND ANALYTICAL DATA

This article overviews the task of choosing the optimal payment system for e-commerce enterprises. The relevance of the topic is due to the increasing role of communication technologies for business processes, trends towards globalization, an increase in the share of payments made via the Internet, as well as an increase in the volume of the e-commerce market as a separate field of business activity. The topic of the settlement transactions, the specifics of accounting for enterprises in the field of e-commerce and the study of payment systems were researched by a lot of ukrainian and foreign scientists. But the problem of the methodology for choosing an optimal payment system for enterprises was not previously discussed (only articles on choosing the PS for the banking). This aspect (the problem of choosing) is even more important and requires attention because of the presence of a large number of PS (83 payment systems, according to the published list on the NBU website) and the importance of such element for the enterprise for minimizing the cost of out settlement fees, as well as avoiding of restrictions on making payments with foreign counterparties, certain types of currency, and so on. To select the optimal payment system for an enterprise, we offer an algorithm scheme which contains the following stages: 1. Determination of the company's strategy and further development vector. 2. Identification of the specifics of settlement transactions as for the studied enterprise. 3. Using the method of expert assessments to establish the gradation of the main criteria for choosing a PS. 4. Selection of the most relevant applicants (PS) according to the main criteria to reduce the selection. 5. Using the scale of relative advantages and applying the method of pairwise comparisons, select the best applicant (s). The use of this method of mathematical modeling is preferable due to the ability to take into consideration the specific preferences of an individual enterprise, as well as all the multifactorial selection matrix. The article provides a task-example of applying this method. Special attention should be paid to the accounting and analytical data necessary for the application of such an analysis: the dynamics of indicators in the Financial Statements, analysis of the territorial affiliation of the main counterparties, the average amount of transaction.