FEATURES OF THE WORKFLOW ORGANIZATION IN AGRARIAN ENTERPRISES - Наукові конференції
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FEATURES OF THE WORKFLOW ORGANIZATION IN AGRARIAN ENTERPRISES

23.08.2018 11:14

[Секція 4. Бухгалтерський облік, аналіз і аудит]

Автор: Rahulina I.I., PhD in Economics, Associate Professor, Kharkiv National Agrarian University named after V.V. Dokuchajev; Kulnov M.S., Master Student of 2nd year of study, Kharkiv National Agrarian University named after V.V. Dokuchajev


Timely and well-founded solution of strategic and tactical tasks determines the viability of an enterprise in the conditions of the information economy. The accounting documentation becomes a complete resource of production, its efficiency and quality influence the efficiency of management. Therefore, when solving the problems of improving the efficiency of management, it is necessary to pay sufficient attention to improving the work with accounting documents, increasing the efficiency of information processing, the correct organization of document flow in agrarian enterprises of all forms of ownership. 

Organization of the accounting document flow in agricultural enterprises is an important part of its activities. The effectiveness of this process depends on the quality of enterprise management, the speed and accuracy of making managerial decisions [3]. The optimization of the document flow is to increase its efficiency and to minimize temporary and labor costs.

The main features of the domestic practice of working with accounting documents are as follows: a long period of processing documents, associated with the stages of their passing through the entire hierarchical structure of an enterprise, which involves the movement of a document from the head to the performer and back; complex and time-consuming process of registration of documents in corresponding magazines and other information carriers; the only requirements for working with documents are legally enshrined and do not always take into account the specifics and scope of an enterprise; mandatory display of information on paper carriers and provision of conditions for their preservation over a long period of time; insufficient, weak automation of workflow. Thus, the practice of domestic document flow leads to increased costs of an enterprise and increases the cost of production (works, services). Positive point is provision of operations control at different levels of management.

Principles of working with accounting documents of European countries differ significantly from Ukrainian and are based on the traditions of high performance discipline of employees. The main features of Western methods of working with accounting documents are: the movement of documents within an enterprise is mainly horizontal; lack of centralized control over work with documents; registration of documents is carried out directly by the performers. Certain types of documents are not registered at all, paperless technology is applied, informatization and automation of documenting processes.

So, having researched the differences in the organization and methods of document flow, we came to the conclusion: the quality of document flow is increased with the organization of enhanced control over the movement of documents, where the location of the document and its status are always known; the efficiency of management is reduced in the case of vertical movement of documents within an organization, as the company can not effectively respond to external changes; the costs of organizing non-automated workflow are increasing, as it is necessary to hire additional employees who work with the flow of primary documentation. 

Implementation of electronic document management system will allow: to improve the quality and efficiency of the preparation of documents; to eliminate duplication of performer functions when entering information, to reduce the time of document registration, to simplify routes from traffic and to reduce the likelihood of loss of documents when moving; to increase efficiency and to obtain accounting information on the stages of consideration of the document and to provide control over the execution of the document; to reduce the cost of storing documents and to ensure their convenient layout. When organizing the system of electronic document management at any enterprise, it is necessary to develop internal rules of the document storage order and division of powers of structural units, which will allow to minimize the process of document handling and their number, to ensure control over the execution of documents and the timely exchange of documents between departments.

Thus, the development of effective working regulations on document flow and the introduction of an electronic document management system in the activities of agrarian enterprises should take into account both the domestic principles of working with documents - control, quality, and progressive Western - speed, cost reduction for the organization of the documenting process. After all, the combination of these principles will significantly improve the quality of the process of accounting information documenting, its competitiveness and will prevent the accrual of tax sanctions associated with the lack or incorrect registration of documents.

References:

1. On Accounting and Financial Reporting in Ukraine: Law of Ukraine dated from 16.07.1999. No. 996-XIV.

2. On Electronic Documents and Electronic Document Management: Law of Ukraine dated from 22.05.2003. No. 851-IV.

3. Rahulina I.I., Chuiko D.O. Integration of the electronic document management system into the information environment of agrarian enterprises // Materials of VIІІ International Scientific and Practical Conference "Modern crisis phenomena in economy and problems of accounting, control and analytical support of enterprise management" (Lutsk, June 24-25, 2016), Lutsk National Technical University, Lutsk. 2016. P. 104–106. 



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