РОБОТИЗАЦІЯ ОБЛІКОВИХ ПРОЦЕСІВ У СИСТЕМІ БУХГАЛТЕРСЬКОГО ОБЛІКУ ПІДПРИЄМСТВА
Анотація
Мета статті - дослідження впливу роботизації на ведення бухгалтерського обліку на підприємстві, що є актуальним в умовах нинішньої його цифрової трансформації. У статті використано методи аналізу літературних джерел, порівняння, індукції, дедукції. Проаналізовано тенденції, критерії, переваги і недоліки застосування роботизованої автоматизації процесів (РАП) в бухгалтерському обліку. Виокремлено особливості впровадження РАП порівняно з іншими технологіями автоматизації облікових робіт. Дослідження показало, що РАП дозволяє автоматизувати обробку рахунків-фактур, авансових звітів, банківських виписок, формування звітності, управління запасами, дебіторською й кредиторською заборгованостями тощо, підвищуючи точність, знижуючи трудомісткість і час виконання бухгалтерських завдань.
Посилання
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