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The Impact of the Pandemic on the Digitalization of Accounting Process in a Small Business Entity
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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.  EVA Group LLC (Chief 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

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