ORGANIZATION OF ACCOUNTING IN THE ELECTRONIC COMMERCE SYSTEM

Анотація

The article is devoted to the problems of accounting and analytical support of e-commerce the quarantine period due to the COVID-19 pandemic. The concept of Internet trade is considered and summarized, the main promotion strategies, their content are given, and the means of communication are considered. The authors showed the impact of the pandemic’s quarantine conditions on the e-commerce industry and identified trends in changes in various fields of activity. The directions of economic activity evolution influenced by information and innovation technologies were identified. Used in the study methods of systematization and generalization during the consideration of a number of normative-legal ones acts regulating the activities of e-commerce enterprises in Ukraine. It was determined that a constant development of information and communication technologies and its use in cognitive process is substantiated by e-theory. It has been established that in modern conditions of the information economy, the presence of its own website for trade and industrial enterprises is a requirement of the time. It is indicated that the costs associated with the administration of the site (webmaster’s salary, hosting fees), in accounting, must be included in sales costs and accounted for on account 93 “Sales costs”. It was proposed to predict accounting development tendencies using self-organized criticality and global determinism principles to make long and short-term forecasts respectively. The methodology accounting of incomes, expenses and financial results of trade and production enterprises in the section of traditional and electronic commerce is described. The system for accounting the income, expenses and financial results is considered taking into account the sphere of activity of the enterprise. The list of competencies and skills needed for future professionals was determined. The trends in accounting development cover three dimensions of accounting: scientific, practical and educational.

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