Articolul precedent |
Articolul urmator |
1799 17 |
Ultima descărcare din IBN: 2024-04-01 01:01 |
SM ISO690:2012 ЛАГОВСКАЯ, Елена, ЛОСКОРИХ, Габриэлла. Особенности организации бухгалтерского учета на ИТ-предприятиях. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale, 1-2 noiembrie 2019, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2019, p. 20. ISBN 978-9975-142-57-1. |
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Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2019 | ||||||
Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale" Chisinău, Moldova, 1-2 noiembrie 2019 | ||||||
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Pag. 20-20 | ||||||
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Rezumat | ||||||
The field of IT technology is one of the most promising in terms of development for Ukraine. Accounting at enterprises in this field has its own specific features in organization. The analysis of scientific literature and the study of practical experience showed that practically no attention is paid to this issue. Enterprises operating in this area face a number of obstacles in their path. Based on the identified problems of the development of enterprises in the IT sphere, the features of the organization of accounting for them in the context of their components (organizational, technological, methodological) are disclosed. In addition, the influence of the proposed classification features of IT enterprises (customers; taxation system; types of projects carried out; business organization model) on the various components of the accounting organization is shown. A study of the requirements placed by employers for accountants in IT enterprises has confirmed the need for indepth knowledge of the specifics of the industry. This made it possible to substantiate the proposals regarding the training of accountants in higher educational institutions. The features of choosing the form of organization of accounting (outsourcing or insourcing) for IT enterprises are disclosed. |
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Cuvinte-cheie outsourcing, accounting, IT enterprise, organization of accounting |
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