INFORMATION AND ACCOUNTING TECHNOLOGIES IN ENHANCING THE SECURITY OF FORMATION AND USE OF FIXED ASSETS

Анотація

The formation of information flows about the activities of the enterprise needs modern information technologies as a tool designed to carry out effective activities and ensure security and protection. Changing management systems requires making reasoned decisions and analyzing the current situation using flexible and adaptive technological tools. Therefore, today information acts as one of the primary resources, the value of which is no less than the value of other types of resource potential. The efficient use of these resources in the production process largely depends on the state and use of information and the sources of its receipt. Economic transformations, the growing need for protection in the formation and use of the resources of enterprises necessitate new approaches to the processing of large amounts of information and the study of individual economic processes. One of the key resources of enterprises are fixed assets as components of production potential. Having studied the advantages of the accounting and analytical support system in ensuring the quality of the information base for the formation and enhancement of the security of the formation and use of fixed assets, an appropriate structure is proposed, which is based on the level of ensuring such security, which allows separating the relevant elements and functions. In the context of the rapid development of digital technologies, the available software on the market for digital services and information processing is represented by a fairly wide range. New concepts of computer programs make it possible to more efficiently plan and manage resources, form and use the optimal size of fixed assets and effectively manage their movement. The elements and functions of the safety assurance levels of these processes make it possible to build a system of information and analytical support using modern means of information and accounting technologies. Further research involves the development of methodological recommendations for determining the economic efficiency of the use of fixed assets and the formation of proposals for the use of innovative forms of providing enterprises with fixed assets.

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