REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences

RSO as a Way to Organize Primary Account Data: The Fiscal Aspect
Loboda N. O., Chabaniuk O. М., Spodaryk T. I.

Loboda, Nataliia O., Chabaniuk, Odarka М., and Spodaryk, Tetiana I. (2022) “RSO as a Way to Organize Primary Account Data: The Fiscal Aspect.” Business Inform 1:302–308.
https://doi.org/10.32983/2222-4459-2022-1-302-308

Section: Accounting and Auditing

UDC 336.74

Abstract:
The processes of production and application of the registrar of settlement operations (RSO) in the field of cash circulation and settlement operations are very much relevant, because in the context of an increase in the amount of information processed by enterprises, the question arises about the speed, quality and accuracy of accounting, reporting and analysis of the results of activities and control over its implementation by regulatory authorities. Of particular importance are studies of the use of RSO as one of the means of regulating money circulation by economic entities for making effective managerial decisions and for the control of both monetary operations and circulation of goods, carried out by regulatory authorities. The article is aimed at assessing the state of application of RSO as one of the means of regulating money circulation by economic entities, as well as determining their advantages, disadvantages, types and main points of implementation. The article investigates the theory and practice of introducing RSO into the activities of economic entities. The concept of the registrar of settlement operations as one of the means of regulating money circulation is distinguished. A comprehensive assessment of the types of RSO as of 2021 is carried out; the term of use, the cost of introduction and the functional purpose of the RSO are analyzed; appropriate generalizations and conclusions are made. The necessity of introducing RSO into the work of economic entities is substantiated, their main advantages and significant disadvantages are highlighted. A SWOT-analysis of the application by economic entities of the software registrar of settlement operations (SRSO) as one of the most optimal variants of RSO, which will allow to legalize a significant share of the turnover and financial flows of the State, is carried out.

Keywords: registrar of settlement operations, software registrar of settlement operations, cash register, money circulation, economic entities.

Fig.: 2. Tabl.: 2. Bibl.: 8.

Loboda Nataliia O. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Chabaniuk Odarka М. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Control, Analysis and Taxation, Lviv University of Trade and Economics (10 Tuhan-Baranovskoho Str., Lviv, 79005, Ukraine)
Email: [email protected]
Spodaryk Tetiana I. – Master, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (1995). https://zakon.rada.gov.ua/laws/show/265/95-вр#Text
[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2755-17#Text
Maltseva, M. “Dlia yakykh FOPiv vykorystannia RRO ye oboviazkovym u 2021 rotsi“ [For Which FOPs the Use of RRO Is Mandatory in 2021]. https://buh.ligazakon.net/aktualno/9917_dlya-yakikh-fopv-vikoristannya-rro--obovyazkovim-u-2021-rots
“Yakyi strok sluzhby u reiestratoriv rozrakhunkovykh operatsii (RRO) i shcho robyty, koly vin zakinchuietsia?“ [What Is the Service Life of Registrars of Settlement Operations (RRO) and What to Do When It Expires?]. https://systemgroup.com.ua/uk/o-kompanii/article/yakyy-strok-sluzhby-u-reyestratoriv-rozrahunkovyh-operaciy-rro-i-shcho-robyty-koly-vin
“Prohramne RRO (PRRO) Cashalot vid M. E. Doc“ [Program PPO (PRO) Cashalot from M. E. Doc]. https://www.softcom.ua/ua/medoc/programm/cashalot.php
Loboda, N. O., Chabaniuk, O. M., and Melnyk, L. I. “Digital-tekhnolohii yak kontseptualna paradyhma modernizatsii systemy opodatkuvannia“ [Digital Technologies as a Conceptual Paradigm of Tax System Modernization]. Oblik, analiz, audyt ta opodatkuvannia: suchasna paradyhma v umovakh staloho rozvytku. Kyiv: KNEU, 2020. 427-429.
“Klasychnyi ta prohramnyi RRO: u chomu vidminnosti?“ [Classic and Software RRO: What are the Differences?]. https://news.dtkt.ua/state/cash-handling/66171
“Aparatnyi VS Prohramnyi RRO. Porivnialna kharakterystyka“ [Hardware VS Software RRO. Comparison]. https://rro-info.com.ua/aparatnyj-vs-programnyj-rro/

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences

 OUR PARTNERS

Journal «The Problems of Economy»