Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industry
In modern conditions, almost all companies use information technologies when keeping records. The widespread use of such systems is due to clear, legally approved standards and requirements for accounting and tax accounting, which allow organizing the operation of the information system. The methodo...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2020-07-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/323 |
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| author | N. K. Rozhkova |
| author_facet | N. K. Rozhkova |
| author_sort | N. K. Rozhkova |
| collection | DOAJ |
| description | In modern conditions, almost all companies use information technologies when keeping records. The widespread use of such systems is due to clear, legally approved standards and requirements for accounting and tax accounting, which allow organizing the operation of the information system. The methodological framework of the study was the methods of analysis and synthesis, as well as a critical assessment of the theoretical provisions of accounting and budgeting. Based on the analysis of the main characteristics of information technologies in the organization of the management accounting system, the principal approaches to their use are determined. The study of aspects of management accounting and budgeting in housing construction project companies allowed us to form a number of recommendations taking into account their industry-specific principles, the practical application of which will allow companies to create a reliable basis for making management decisions and improve business efficiency. In order to improve the efficiency of optimizing the preparation, processing and collection of information for the management accounting system, it is recommended to use digitalization based on the creation of an ERP system. |
| format | Article |
| id | doaj-art-cb8bf235f0324f28b9a0c19f8318df55 |
| institution | DOAJ |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2020-07-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-cb8bf235f0324f28b9a0c19f8318df552025-08-20T03:23:14ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-07-0173748210.26794/2408-9303-2020-7-3-74-82311Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction IndustryN. K. Rozhkova0State University of ManagementIn modern conditions, almost all companies use information technologies when keeping records. The widespread use of such systems is due to clear, legally approved standards and requirements for accounting and tax accounting, which allow organizing the operation of the information system. The methodological framework of the study was the methods of analysis and synthesis, as well as a critical assessment of the theoretical provisions of accounting and budgeting. Based on the analysis of the main characteristics of information technologies in the organization of the management accounting system, the principal approaches to their use are determined. The study of aspects of management accounting and budgeting in housing construction project companies allowed us to form a number of recommendations taking into account their industry-specific principles, the practical application of which will allow companies to create a reliable basis for making management decisions and improve business efficiency. In order to improve the efficiency of optimizing the preparation, processing and collection of information for the management accounting system, it is recommended to use digitalization based on the creation of an ERP system.https://accounting.fa.ru/jour/article/view/323management accounting systemdigital economyautomationinformation technology |
| spellingShingle | N. K. Rozhkova Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industry Учёт. Анализ. Аудит management accounting system digital economy automation information technology |
| title | Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industry |
| title_full | Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industry |
| title_fullStr | Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industry |
| title_full_unstemmed | Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industry |
| title_short | Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industry |
| title_sort | optimization of preparation and collection of information for accounting and budgeting system in design companies of construction industry |
| topic | management accounting system digital economy automation information technology |
| url | https://accounting.fa.ru/jour/article/view/323 |
| work_keys_str_mv | AT nkrozhkova optimizationofpreparationandcollectionofinformationforaccountingandbudgetingsystemindesigncompaniesofconstructionindustry |