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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
Management Transformation with a Single Digital Platform as Exemplified by Accounting
ترجمه فارسی عنوان مقاله:
تحول مدیریت با یک پلتفرم دیجیتالی واحد به عنوان نمونه با حسابداری
منبع:
ScienceDirect- Elsevier- None
نویسنده:
Victor Medennikov
چکیده انگلیسی:
The paper considers the solution to the problem of accounting method transformation under
the influence of the accelerating economy digitalization that requires transition to new methods of
working with information: in addition to reflecting the history of business activities, accounting
statements should allow making decisions for the future at any time and at any production process stage;
that is, it should be re-oriented from the control function to the informative one. This, in turn, requires
integration based on digital standards of reporting information with information reflecting other aspects
of the business and the external environment through developing new indicators, new methods of
collecting and processing data. We have shown that a solution to this problem could be creating a single
digital economy management platform consisting of two specialized sub-platforms: an aggregator subplatform for collecting and accumulating primary data and an application sub-platform for production
management tasks. In this case, a widespread introduction of a single digital platform in any production
process allows to migrate to a new type of manufacturing enterprises: from the quality control phase after
the production phase towards the principle of current control over all production operation, which should
also affect the entire taxation system. This system will become more efficient by increasing tax
collection, reducing the cost of maintaining the financial and accounting service and actively including it
in the production management system. In addition, such a digital platform will release a significant
number of IT specialists, who are sorely lacking in the country, especially in agriculture, from the
financial and accounting service with their reorientation to the introduction of new digital technologies in
the form of mathematical models, artificial intelligence, big data, neural networks, which will give an
additional impetus to the accelerated digitalization of the economy.
Keywords: accounting | digital standards | information resources | digital platform | management.
قیمت: رایگان
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