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Peculiarities of Application of the Computerized Information Systems of Accountance in the Institutions for Physical Culture and Health Recreation
Osmyatchenko V. O., Vavilov V. V.

Osmyatchenko, Volodymyr O., and Vavilov, Vladislav V. (2020) “Peculiarities of Application of the Computerized Information Systems of Accountance in the Institutions for Physical Culture and Health Recreation.” Business Inform 7:200–207.
https://doi.org/10.32983/2222-4459-2020-7-200-207

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.01:330.34

Abstract:
The article is aimed at studying the peculiarities of application of the computerized information systems of accountance and reporting in the institutions of physical culture and health recreation. It is proved that the adoption by the managers of different levels at institutions of physical culture and health recreation of effective managerial decisions, especially in the conditions of world pandemic COVID-19, is possible only when receiving timely, complete, accurate, objective information on economic activities of the enterprises provided by the system of accountance and reporting. It is substantiated that, in the conditions of globalization and world pandemic COVID-19, a modification of the existing and emergence of new accounting tasks is going on, which is caused by the reorientation to the online services, change of motives and requests of all interested in accounting information of the participants of economic relations. The tasks of accountance at the institutions of physical culture and health recreation are formed and systematized. To make efficient managerial decisions in the accounting and analytical system of an institution of physical culture and health recreation, it is proposed to allocate four sections of information: accounting, analytical, forecasting, and management. It is proved that the main task of information systems and technologies of accountance at the institutions of physical culture and health recreation of Ukraine is achievement of a more qualitative level of cooperation, coordination and communication of the information relations between the departments and consumers of the services for making efficient managerial decisions. The algorithm of the automated process of taking account of any economic management operations at the institutions of physical culture and health recreation by means of accounting modeling is suggested.

Keywords: accountance, computerization, information, algorithm, model, managerial decisions, physical culture and health recreation institutions.

Fig.: 3. Tabl.: 1. Bibl.: 11.

Osmyatchenko Volodymyr O. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Accounting and Auditing, National University of Food Technologies (68 Volodymyrska Str., Kyiv, 01033, Ukraine)
Email: [email protected]
Vavilov Vladislav V. – Postgraduate Student, Department of Accounting, The University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

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