INFORMATION FLOWS BETWEEN USERS OF ACCOUNTING INFORMATION
Abstract
Information is an important resource that is necessary for the successful functioning of any enterprise. Each business transaction requires a constant exchange of information between the accountant and users (both external and internal) of accounting information. After all, one of the main functions of accounting at enterprise is to provide internal and external users with complete, reliable, timely and unbiased information. Accounting at enterprise is accompanied by information flows that arise directly between the participants of this process, which affects their management decision-making. Inappropriate the level of information provision of users of accounting information can cause significant losses for them. In аrticle defined the most important information flows that are carried out from internal and external users to the accounting department (which accumulates such information) and vice versa. Offered use cloud technologies, which are gaining widespread use in Ukraine, defined their advantages, and restraining factors of their development. Accounting information when solving a certain range of tasks does not exhaust itself, this indicates that it is possible use at the same time to solve many tasks. In order to organize the process of information provision of the financial and economic activity of enterprise, it is necessary to implement a certain set of processes to provide users (both internal and external) with the necessary accounting information. Therefore, what for implementation accounting are used significant arrays of information it is proposed to use cloud technologies, which are becoming widely used in Ukraine and have a number of advantages. The main ones are: quick access to the necessary information (regardless of time and location); increasing work efficiency at the expense of software clear understanding of cases and access to information in real time; acceleration of exchange of accounting information; cloud storage is secure provided protection access to information etc. However, it is worth considering the restraining factors of the development of cloud technologies in Ukraine.
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