Етапи впровадження автоматизованої системи управлінського обліку

Abstract

У статті викладено результати дослідження щодо організації та побудови автоматизованої системи управлінського обліку на підприємстві. Коротко висвітлено основні завдання, пов‘язані з управлінням компанією та операційним плануванням, вирішення яких сприяє саме автоматизація управлінського обліку. Виокремлено основні цілі, досягнення яких здійснюватиметься в автоматизованій системі управлінського обліку та переваги від їх запровадження. Запропоновано етапи впровадження автоматизованої системи управлінського обліку та визначено види робіт на кожному з них.

The article investigates the relevance of the implementation of management accounting systems using information technology. Digitalization and digital transformation significantly influence business processes, accounting procedures, and the enterprise management system in general. It is established that management accounting is an information base for the use of information by management in making managerial decisions and assessing the results of economic activity. Therefore, the relevance, efficiency, timeliness, and interpretation of data are impossible without its automation. The main tasks that the automated management accounting system allows solving are presented, as well as the list of objectives, the achievement of which it will provide. The advantages of implementing an automated system of management accounting are briefly reflected: efficiency, quality, reliability of obtaining, storing and processing information; obtaining relevant information by the staff of the enterprise in the shortest possible time; realization of qualitative and timely forecasts on economic activity of the enterprise; formation of balance sheet (financial plan, budget) at any moment of time, dynamics of indicators, state of assets and their sources for a particular reporting period, funds flow; efficiency of calculation of financial performance indicators: profitability, turnover; implementation of all types of accounting in a single information system; obtaining operational analytical information on different areas of the enterprise‘s activities: types of activities, types of products (works, services), business segments, expenses, revenues, etc.; control of business process activities at all stages of management; consolidation of data of several companies, formation of consolidated financial statements; transformation of reporting according to other rules and standards (accounting policy of the host company, International Financial Reporting Standards (IFRS)). The main stages of implementation of the automated system of management accounting at the enterprise are proposed, and the types of work at each stage are characterized: assessment of information requirements; analysis of the existing/current accounting system; development and approval of the organizational structure of the enterprise; development of management reporting; development of accounting policies; internal control systems; terms of reference. It is proved that the automation of management accounting at the enterprise allows the creation of a global system that provides solutions to a number of problems related to company management, strategic and operational planning.