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Science publications

JEL code classification: М41; DOI: 10.31388/2519-884X-2019-40-245-250

Title ACCOUNTING AND REPORTING OF ENTERPRISES IN THE CONDITIONS OF INFORMATIZATION OF THE ECONOMY
Аuthor(s) Illiashenko K.V. PhD in Economics, Associate Professor, Dmytro Motornyi Tavria State Agrotechnological University
katerina.illyashenko@tsatu.edu.ua

Summary

The article deals with the main aspects of Informatization of society and the impact of the latest information technologies on the domestic economy. Different interpretations of the concept of «information» and its influence on effective management decisions are analyzed. Various types of activity in accounting and reporting of enterprises in the conditions of global Informatization are investigated and it is proposed to use a new type of activity «information activity». It is proved that in order to form a financial result from information activities, it is necessary to introduce new accounting accounts «information income» and «information expenses».

Keywords information, records, reporting, activities, income, expenses, financial result
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