دانلود مقاله انگلیسی رایگان:تحول مدیریت با یک پلتفرم دیجیتالی واحد به عنوان نمونه با حسابداری - 2021
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  • Management Transformation with a Single Digital Platform as Exemplified by Accounting Management Transformation with a Single Digital Platform as Exemplified by Accounting
    Management Transformation with a Single Digital Platform as Exemplified by Accounting

    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.


    سطح: متوسط
    تعداد صفحات فایل pdf انگلیسی: 5
    حجم فایل: 512 کیلوبایت

    قیمت: رایگان


    توضیحات اضافی:




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