Цифрові технології обліку і контролю розрахункової дисципліни на залізничному транспорті
Loading...
Date
2022
Journal Title
Journal ISSN
Volume Title
Publisher
Видавничий дім «Гельветика»
Abstract
UKR: Стаття присвячена актуальним питанням організації контролю та бухгалтерського обліку дебіторської та кредиторської заборгованості залізничної галузі. Акцентовано увагу на застосуванні автоматизованої системи бухгалтерського обліку «ФОБОС» для обліку розрахункових операцій на різних рівнях корпоративного управління на залізничному транспорті. Наведено специфічні аспекти організації обліку внутрішньогосподарських розрахунків в межах галузі. Наголошено, що застосування єдиної консолідованої (зведеної) бази даних на рівні фінансово-економічної служби АТ «Укрзалізниця» дозволить забезпечити формування аналітичної інформації різної деталізації щодо основних облікових об’єктів в частині розрахункових операцій. Доведено, що дієвим інструментом контролю за станом дебіторської та кредиторської заборгованості є автоматизована система «Дебітори-Кредитори» у середовищі Єдиного корпоративного інформаційного порталу залізничної галузі.
ENG: The article is devoted to actual questions of the organization of control and accounting of receivables and payables. The main purpose of the article is to highlight theoretical and practical developments on the peculiarities of the organization of automated accounting of the railway industry. Rail transport is a rather specific industry from the point of view of the organization of the transportation process and the financial relations of its participants. Currently, the structural reform of the industry is underway, so the procedure for financing the activities of enterprises, branches, departments and organization of settlements between them is a topical issue .The methodological basis of the work are general scientific methods of research and special methods based on modern scientific principles of economic science. The following methods were used in the course of the study: structural-logical analysis – for the construction of logic and structure of the article; systematic approach, analysis and synthesis – in order to review the functionality and streamline the capabilities of the automated accounting system used in the industry. The information base of the work is the results of scientific research, the internal regulatory framework of JSC «Ukrzaliznytsia». In the study and generalization of scientific developments, methods of dialectical, historical and systemic cognition are used. The article focuses on the use of the automated accounting system «FOBOS» to account for settlement operations at different levels of corporate governance on railway transport. Specific aspects of organization of accounting of internal economic settlements within the industry are given. It was emphasized that the use of a single consolidated database at the level of the financial and economic service of JSC «Ukrzaliznytsia» will ensure the formation of analytical information of various details regarding the main accounting objects in terms of settlement operations. It is proved that an effective tool for monitoring the state of receivables and payables is the automated system «Debtors-Creditors» among the Unified Corporate Information Portal of the Railway Industry.
ENG: The article is devoted to actual questions of the organization of control and accounting of receivables and payables. The main purpose of the article is to highlight theoretical and practical developments on the peculiarities of the organization of automated accounting of the railway industry. Rail transport is a rather specific industry from the point of view of the organization of the transportation process and the financial relations of its participants. Currently, the structural reform of the industry is underway, so the procedure for financing the activities of enterprises, branches, departments and organization of settlements between them is a topical issue .The methodological basis of the work are general scientific methods of research and special methods based on modern scientific principles of economic science. The following methods were used in the course of the study: structural-logical analysis – for the construction of logic and structure of the article; systematic approach, analysis and synthesis – in order to review the functionality and streamline the capabilities of the automated accounting system used in the industry. The information base of the work is the results of scientific research, the internal regulatory framework of JSC «Ukrzaliznytsia». In the study and generalization of scientific developments, methods of dialectical, historical and systemic cognition are used. The article focuses on the use of the automated accounting system «FOBOS» to account for settlement operations at different levels of corporate governance on railway transport. Specific aspects of organization of accounting of internal economic settlements within the industry are given. It was emphasized that the use of a single consolidated database at the level of the financial and economic service of JSC «Ukrzaliznytsia» will ensure the formation of analytical information of various details regarding the main accounting objects in terms of settlement operations. It is proved that an effective tool for monitoring the state of receivables and payables is the automated system «Debtors-Creditors» among the Unified Corporate Information Portal of the Railway Industry.
Description
О. Топоркова: ORCID ID: 0000-0003-0956-3638; Ю. Касянюк: ORCID ID: 0000-0002-8965-147X
Keywords
автоматизована система, бухгалтерський облік, дебіторська і кредиторська заборгованість, залізничний транспорт, розрахунки, фінансування, accounting, automated system, financing, receivables and payables, railway transport, settlements, КФОП
Citation
Топоркова О. А., Касянюк Ю. А. Цифрові технології обліку і контролю розрахункової дисципліни на залізничному транспорті. Економіка та суспільство. 2022. № 40. URL: https://doi.org/10.32782/2524-0072/2022-40-21.