Automation of receivables accounting based on an integrated database of counterparties

Liudmyla Kruchak, Volodymyr Muravskyi

Анотація


The development of information and communication technology has led to the introduction of electronic communication channels to accounting processes. Electronic communications provide information interaction of all debtors and creditors of a company, through which collec- tion, processing and storage of data on payments to counterparties take place in a consoli- dated database. The received primary information can be used to automate receivables ac- counting.

Theoretical and practical issues related to automation of receivables accounting are identified. The purpose of the article is to theoretically justify and practically introduce the possibilities of setting up a consolidated database on counterparties of a company; to study communication and organizational aspects of automation of receivables accounting in terms of modern information technology. The subject matter of the study is automation of receivables accounting in a company. The scope of the study is a set of theoretical, methodological and practical aspects of automated accounting of receivables through the introduction of a consolidated database of counterparties. Methods of analysis and synthesis are used to structure the area of research through identification and formalization of automation of receivables accounting facilitated by information and communication technology.

The article considers a matter related to automation of receivables accounting and proposes recommendations on the introduction of an automated system for settlement with debtors in a company. The authors have developed an information model of a consolidated database which contains information on counterparties, contract relations, and settlement of receivables. A consolidated database acts as an information environment for electronic interactions of all participanys of financial transactions. There is an information exchange between suppliers, customers, banking institutions, legal and factoring organizations, state fiscal and statistics services. However, public access to a consolidated database can lead to a loss of confidential information, which means the need for valid methods of information protection of a company’s accounting system.


Ключові слова


receivables; counterparties; automation of receivables accounting; database of counterparties; automated accounting system.

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Посилання


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DOI: https://doi.org/10.35774/visnyk2017.01.109

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