BUSINESS INFORM №5-2015

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Section: Information Technologies in the Economy
UDC 930.251:004
Yanchev A. V.
Specifics of Archiving Documents in the Context of Informatization of Socio-Economic Relations (p. 208 - 215)
The article analyzes the regulatory requirements for storing the accounting records and identifies the basic requirements to be followed when storing electronic documents. Features of both electronic and paper documents were explored. Contents of operations that constitute the process of archiving accounting documents have been determined. A structure of the internal regulations, containing provisions on archives of enterprise under three sections: main provisions, contained documents and document functions have been proposed. It has been proposed to use as basis of a model for contemporary archiving the structural logic of the Internet, which allows to build a procedural flow chart of the accounting process and develop the domain-specific databases. It also has been proposed that semantic logic of the domain area of the archive will be modeled in the form of domain ontology of accounting, consisting of a certain number of elements, describing the business processes and relationships between them.
Keywords: document, electronic documents circulation, e-mail archives, regulation on enterprise archive
Fig.: 4. Tabl.: 1. Formulae: 1. Bibl.: 18.

Yanchev Andrey V. – Doctor of Sciences (Economics), Professor, Department of Accounting, Auditing and Taxation, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Yanchev, Andrey V. (2015) “Specifics of Archiving Documents in the Context of Informatization of Socio-Economic Relations.” Business Inform 5:208–215.

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