AUTOMATION OF ACCOUNTING AND INTERNAL ECONOMIC CONTROL AS A FACTOR OF SUCCESSFUL ACTIVITIES OF COMPANIES

The article describes the main advantages of automation of accounting and internal control during the conduct of business activities by companies. It is noted that the automated system of accounting and internal control is a system in which the process of processing accounting information and control over its reliability is automated using special data processing methods that use computing, communication and other technical means to obtain and transmit information necessary for performance of accounting and control tasks. It has been proven that the rational organization of synthetic and analytical accounting of economic events in an automated way ensures: control over the movement of the company's fixed capital and the share of working capital; effective storage of funds and control according to the intended purpose; error-free determination of the company's financial results and control over profit distribution; systematization and generalization of information about the production and economic activity of the company in analytical and synthetic parts for making management decisions. Solving accounting and control tasks is based on primary information that is created in the process of economic activity, as well as on information that is fully formed in the process of solving tasks in other areas of the company's operation. The main models of interpretation of basic documents in accounting programs are defined. The practical result of the automation of accounting and control is a reduction in the possibility of receiving a fine due to an accidental error or illiteracy of the accountant. The effectiveness of the received accounting information also allows to strengthen control over the legality and financial efficiency of the business. It is noted that before deciding on the need to automate accounting, it is worth analyzing the central and intermediate functions and finding out what the business is based on in order to create the most suitable accounting and control system.