DIGITALIZATION OF DOCUMENTATION

Abstract

Today, the use of electronic document management in the work of the company is the key to successful business. There is no longer any doubt that electronic document management speeds up processes, helps save time and money. This study is devoted to the process of digitalization of internal processes and procedures in accounting for the activities of the enterprise by considering the regulatory framework of Ukraine. Today, the digital economy, in particular COVID 19, requires simplifying and making life easier, translating business into a more efficient format. The tasks were solved using general and special research methods, including: induction and deduction, methods of scientific abstraction, classification, theoretical generalization and comparison – to identify, select, theoretical analysis, update, classification, generalization of printed sources on specific issues; methods of statistical analysis of time series – to consider the processes of market development of services in the dynamics, changes and time sequence; methods of expert assessments, observations. The article is devoted to topical issues of digitization of accounting data. The normative-legal regulation of work with electronic documents is considered. The concept of electronic document management, electronic document is defined and restrictions on the use of E-document are set. The application of electronic signature in the practical activities of the enterprise, in particular the requirements for its receipt, the role and interaction with the procedures of the State Tax Service. The shortcomings and problems of the introduction of electronic document management are systematized and the necessity of the organization of electronic document circulation in order to increase the efficiency of the accounting organization is substantiated. Emphasis is placed on the need for further development of digitalization of accounting data and translation of documents into electronic form. Thanks to the analysis of scientific papers and publications, we can conclude that the introduction of digital technologies in various sectors of the economy will significantly affect the level of productivity and competitiveness of companies, significantly transforming modern business models.