PROBLEMS OF AUTOMATION OF ACCOUNTING OF SMALL ENTERPRISES

Abstract

The purpose of the article is to determine the main problems of accounting automation of small enterprises. The relevance of the research is related to the fact that small enterprises play a significant role in the development of the country's economy, and the automation of accounting can contribute to increasing the efficiency of accounting and, as a result, the efficiency of the enterprise as a whole. Such scientific research methods as analysis, synthesis, generalization, description were used for the research. The article analyzes the problems of accounting automation of small enterprises. The advantages of accounting automation at small enterprises are indicated, namely, improving the quality of accounting information, reducing the labor intensity of accounting work. A study of the dynamics of financial results of small enterprises in Ukraine and the specific weight of profitable small enterprises in the total number of them for ten years was conducted in order to study the financial capabilities of small enterprises regarding the automation of accounting. It was determined that the lack of funds for the purchase or creation of the necessary software for the automation of accounting at small enterprises causes the emergence of additional problems, namely, finalizing and debugging programs, training employees, updating, ensuring the exchange of information between the accounting program and other programs for automating business processes and other. It is highlighted that one of the important problems of accounting automation is the need to ensure data preservation. The possibilities of solving accounting automation problems at small enterprises with the help of modern accounting programs, such as BAS Accounting, Parus, Galactica, IС-PRO, were analyzed. The advantages and disadvantages of using online services for accounting automation at small enterprises have been studied. The practical significance of the obtained results lies in the determination of the ability of existing accounting programs to solve the problems of automation of accounting at small enterprises, as well as the determined expediency of small enterprises when making a decision on the automation of accounting or its optimization to calculate the economic feasibility of each selected program.