Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system

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dc.citation.conference2018
dc.citation.epage58
dc.citation.issue2
dc.citation.journalTitleEconomics, Entrepreneurship, Management
dc.citation.spage51
dc.citation.volume5
dc.contributor.affiliationLviv Polytechnic National University
dc.contributor.authorShkvir, V.
dc.contributor.authorBorshchuk, I.
dc.coverage.placenameLviv
dc.date.accessioned2019-06-13T10:53:44Z
dc.date.available2019-06-13T10:53:44Z
dc.date.created2018-02-26
dc.date.issued2018-02-26
dc.description.abstractThe basic approaches for creation a computer accounting informational system (KIS-BO) have been determined and the theoretical aspects of designing non-automatic information base (IB) have been found out. The main emphasis is on such a component of ectopic IB, as the codes of accounting nomenclature, because the further effective exploitation of KIS-BO depends on their rational construction. It is shown that classification and encoding is an undivided creation and operation element of the computer informational base. The aim of classification and encoding is to order and coordinate various objects, concepts, properties or other elements of information. The employment of codes can significantly reduce the amount of information and the complexity of its processing at all stages of the technological process of automated data processing. The method of designing codes of accounting nomenclature is proposed and an example of this implementation is given.
dc.format.extent51-58
dc.format.pages8
dc.identifier.citationShkvir V. Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system / V. Shkvir, I. Borshchuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 51–58.
dc.identifier.citationenShkvir V. Methodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system / V. Shkvir, I. Borshchuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 51–58.
dc.identifier.urihttps://ena.lpnu.ua/handle/ntb/45123
dc.language.isoen
dc.publisherLviv Politechnic Publishing House
dc.relation.ispartofEconomics, Entrepreneurship, Management, 2 (5)
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dc.relation.referencesen3. Ivakhnenkov, S. V. (2010). Informatsiini tekhnolohii audytu ta vnutrishnohospodarskoho kontroliu v konteksti svitovoi informatsii [Information technology of audit and internal control in the context of world information. Zhytomyr: PE "Ruta"]
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dc.relation.referencesen5. Pikulina, N. Yu. & Shilo, L. A. (2013). Trends in the development of information technologies used in accounting, auditing and internal control. Problemy ekonomiky transport. [Problems of Transport Economics],6, 68-75. [in Ukrainian].
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dc.relation.referencesen7. Ivakhnenkov, S. V. (2013). Informatsiini tekhnolohii v orhanizatsii bukhhalterskoho obliku ta audytu [Information technology in the organization of accounting and auditin]. Kyiv: Znannia-Pres [in Ukrainian].
dc.relation.referencesen8. Susidenko, V. T. (2016). Informatsiini systemy i tekhnolohii [Information systems and technologies]. Kyiv: Tsentr uchbovoi literatury. [in Ukrainian].
dc.relation.referencesen9. Shuremov, E. L., Umnov, E. A., & Voropaev, T. V. (2001). Avtomatizirovannye infolrmacionnye sistemy buhgalterskogo ucheta, analiza, audita. [Automated informational accounting systems, analysis, audit]. SPb: Perspektyva. [in Russian].
dc.relation.referencesen10. Shvvir, V. D., Zagorodniy, A. G. & Vysochan, O. S. (2017). Informatsiini systemy i tekhnolohii v obliku ta audyti [Information systems and technologies in accounting and auditing: textbook].(4thed.,rev). Lviv: Lviv Polytechnic Publishing House. [in Ukrainian].
dc.relation.referencesen11. Lemishovska, O. (2015). Metodical bases of fundamental works on accounting by comparative aspect. Economics, Entrepreneurship, Management, 2 (2), 27–32. https://doi.org/10.23939/eem2015.02.02.
dc.relation.urihttps://doi.org/10.23939/eem2015.02.02
dc.rights.holder© Національний університет „Львівська політехніка“, 2018
dc.subjectcomputer information accounting system
dc.subjectinformation support
dc.subjectnon-authomatic information base
dc.subjectmachine information base
dc.subjectclassification and encoding of information
dc.subject.udc657.631
dc.titleMethodology of construction accounting nomenclature codes of non-automatic informational base of computer accounting system
dc.typeArticle

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Economics, Entrepreneurship, Management. – 2018. – Vol. 5, No. 2