ACCOUNTING FOR GOODS IN TERMS OF DIGITALIZATION

Abstract

The author of the article considered the main directions of automation of goods accounting in modern conditions of digitalization of the economy. The analysis of domestic literary sources on the problems and features of the accounting of goods in the context of automation is carried out and conclusions are drawn about the insufficiency of studying this issue precisely from the standpoint of the digitalization of the economy. Conclusions were make on the formation of the basics of automation of accounting of goods at the software and hardware levels. Separately, the author pays attention to the regulatory framework for accounting for goods in a modern domestic enterprise at three levels. Also a comparison was made between international and national standards for accounting for goods, in particular the international accounting standard 2 "Inventories" and the National accounting regulation (standard) 9 "Inventories". The author identifies the main trends in the development of digitalization systems for accounting for goods in the direction of the development of Industry 4.0, such as: the transition to customer self-service, and the automation of the chains of goods circulation. Also in the article, the author considers modern means of automating the accounting of goods for retail chains, which were implement in Ukraine and were connect with registrars of settlement transactions, such as electronic price tags, Cash & Cloud and dPOS. The main review of modern domestic software products and configurations developed for Ukraine was carried out, with the definition of their functionality for accounting of goods in the context of inventory management and applications for retail trade, in particular: BAS, IsPro, MASTER, Parus. The presence of specialized profile applications and special configurations from the developers of domestic software for accounting of goods is also considered.