Journals Monographies Textbooks Collections Authors
Submit manuscript
The Impact of the Pandemic on the Digitalization of Accounting Process in a Small Business Entity
Submit manuscript
To cite
Citations:

THE IMPACT OF THE PANDEMIC ON THE DIGITALIZATION OF ACCOUNTING PROCESS IN A SMALL BUSINESS ENTITY
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Grishkina Svyetlana 1
Kalpakchi N. 2
Authors:
1.  Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting of the Faculty of Taxes, Audit and Business Analysis, Professor)

Russian Federation
2.  OOO «Energo-Komplekt» (CChief Accountant)

Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2022-8-3-38-43
Pages:
from 38 to 43
Status:
Published
Received:
18.04.2022
Accepted:
21.04.2022
Published:
21.04.2022
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
small business entity, accounting process, digitalization, cost determination model
Abstract and keywords
Abstract (English):
In this article it is raised the topic of how the pandemic influences the digitalization of accounting process in small businesses; there are indicated the new directions of transformation of accounting processes in small business, caused by the conditions of the pandemic, the positive and negative aspects of their application. As a result, the cost determination model based on accounting data has been developed for each type of product.

Keywords:
small business entity, accounting process, digitalization, cost determination model
References

1. Obschestvo i pandemiya: opyt i uroki bor'by s COVID-19 v Rossii. - Moskva: 2020. - 744 s. - URL: https://www.iep.ru/files/publications/COVID-19_2020.pdf.

2. Edinyy reestr sub'ektov malogo i srednego predprinimatel'stva. URL: https://rmsp.nalog.ru/index.html.

3. Doklad RSPP o situacii v rossiyskih kompaniyah na fone pandemii COVID-19// [Elektronnyy resurs] / RSPP.RU: sayt Rossiyskogo soyuza promyshlennikov i predprinimateley. URL: http://media.rspp.ru/document/1/0/a/0a74470429f3dea0e8a73556494ff698.pdf.

4. Federal'nyy zakon ot 06.12.2011 N 402-FZ (red. ot 26.07.2019) «O buhgalterskom uchete» // SPS «Konsul'tantPlyus».

5. TASS - krupneyshee rossiyskoe novostnoe agentstvo. URL: https://tass.ru/ekonomika/10786693.

6. Kommercheskoe predlozhenie OOO «SOFT Grupp» (INN 7733798200) // [Elektronnyy resurs] / URL: www.softgrr.ru.

7. Kommercheskoe predlozhenie OOO «Infiniti» (INN 7841412083)// [Elektronnyy resurs] / URL: https://arenda-it.ru.

8. Poryadok polucheniya elektronnoy podpisi // [Elektronnyy resurs]/Oficial'nyy sayt Federal'noy nalogovoy sluzhby Rossii. URL: https://www.nalog.gov.ru/rn77/related_activities/ucfns/el_sign_getting/.

9. Ukaz Mera Moskvy № 29-UM ot 12.06.2021 «O vnesenii izmeneniy v Ukaz Mera Moskvy ot 8 iyunya 2020 g. № 68-UM».

10. Indeksy potrebitel'skih cen v marte 2021 goda k martu 2020 goda// [Elektronnyy resurs]/ FinEkspertiza - set' professional'nyh auditorskih, ocenochnyh i konsaltingovyh kompaniy. URL: https://finexpertiza.ru/press-service/researches/2021/dorogoy-minimum/

11. Dannye buhgalterskogo ucheta sub'ekta malogo predprinimatel'stva.

© INFRA-M
Support Powered by Editorum,  Instructions
Login or Create
* Forgot password?