Економічні науки. Випуск 32. – 2017
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Browsing Економічні науки. Випуск 32. – 2017 by Subject "automation"
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Item Регістри, форми обліку та комп’ютерно-комунікаційні технології(ЦНТУ, 2017) Муравський, В. В.; Muravskyi, V.Сформульовані вимоги щодо визначення складу та систематизації регістрів обліку, які не доцільно порівнювати з алгоритмами програмного забезпечення та обліковими базами даних. Досліджено основні комп’ютерні форми обліку. Зроблено висновок про те, що не існує такого поняття, як «автоматизована форма обліку», оскільки будь-яка система автоматизації облікових процесів забезпечує наявність регістрів. Обґрунтовано появу комп'ютерно-комунікаційної форми обліку. One of the important prerequisites for a rational accounting organization is the application of the most effective, progressive accounting form in the implementation of computer and communication technology. The theoretical and methodological aspects of constructing an accounting form as a system of registers are proposed. It was determined that an accounting registers is not appropriate to compare with software algorithms and database accounts. The main aim is to substantiate the modern form of accounting and accounting registers with computer and communication technology using as a set of algorithms for processing accounting information from the documenting to reflection in the reporting; specialized software, which varies greatly depending on developers, industry and business; database that can be used to create arbitrary form and filling registers; communication channels that combine the accounting system with all the participants in the information process at the enterprise. Methods of analysis and synthesis used to structure the substantive research-based identification and formalization of professional definitions of «accounting register» and «accounting form». Distinguished computer based accounting form proposed by scientists in Ukraine, conducted comparative analysis are highlighted strengths and weaknesses. It is concluded that there is no such thing as «automated form of accounting» because any system automating accounting processes ensure the availability of registers that are unique journal-order, memorial warrant and other forms of accounting. The appearance of the computercommunication based accounting form is grounded by the objective factors of the information society; key features of this form are determined.Item Сучасний стан автоматизації процедур митного контролю та митного оформлення водних транспортних засобів та товарів, що переміщуються ними(ЦНТУ, 2017) Коновалов, Ю. О.; Романюк, У. В.; Konovalov, Y.; Romaniuk, U.У статті розкриті питання сучасного стану автоматизації процедур митного контролю та митного оформлення водних транспортних засобів та товарів, що переміщуються ними. Зокрема, досліджено програмні комплекси, що використовуються для автоматизації процесів митного контролю та митного оформлення, та визначено переваги використання кожного з них. Крім того, визначено проблемні питання автоматизації митного контролю та оформлення водних транспортних засобів та товарів, що переміщуються ними. The object of this research is studying and analyzing of current state of automation of customs control and customs clearance procedures for water vehicles and for goods which are moved by them. The process of automation provides the observance of customs and tariff regulation measures and creation of conditions of acceleration of goods turnover, which place an important role in regulation of foreign trade of state. The issues of current state of automation of customs control and customs clearance procedures for water vehicles and for goods which are moved by them are opened in the article. Particularly, the software complexes of the SFS of Ukraine (Single Automated Information System SFS; Single Window of SFS, ASCO Inspector, System of Analysis and Risk Management), of private structures (Information System of the Port Community), programs developed by the Customs (Electronic Journal of Container Accounting Red Container), which are used to facilitate customs control by SFS officials, and progressive approaches to the analysis and assessment of risks to the arrival of goods (Cargo Targeting System of the World Customs Organization) which are made out by the World Customs Organization) are researched. Advantages of each of these systems are identified. Furthermore, the problem issues of automation of customs control and customs clearance procedures for water vehicles and for goods which are moved by them are identified. The research shows, that the system “Single Window” of SFS and Information System of the Port Community are duplicate functions of one each other and provides the same service to the subjects of foreign economic activity. Besides, they are characterized by the complex of problem issues as in law field as well in practical field of automation of customs control and customs clearance procedures.