БЛОКЧЕЙН — ПОТУЖНИЙ ІНСТРУМЕНТ В ОБЛІКОВО-КОНТРОЛЬНОМУ СЕРЕДОВИЩІ

Анотація

Abstract. The use of various electronic gadgets and Internet communication has accelerated the company development in various areas of its activities, including in terms of accounting. The tools of accounting and the peculiarity of blockchain technologies use in the field of accounting for the increase of its efficiency and errors prevention are considered in the article. In addition to this, the structure of these technologies, the basic principles of work are described, and also advantages and lacks are analyzed. It is given to determine the possibility of using companies that use the locking system in the accounting system. Blockchain technology is known and especially important. In recent years, it has proven its effectiveness in increasing the profits of companies that use it. This technology allows to significantly reduce the costs of companies, especially those that are participants in the stock market, and maintain high stability and strengthening of market positions. You can use it to reduce data processing resources and increase the number of information flows. Companies that use the blockchain system in the accounting field are revealed. One of the leading companies that uses this technology in Ukraine is Nexia DK. The advantage of using blockchain technology is that it allows a company to record both sides of a transaction simultaneously in a shared real-time ledger, rather than simply storing verified records of financial transactions in separate privately created databases or ledgers. Blockchain technology is also used by the international company Nestle in the field of trade, through which retailers, logistics companies and manufacturers can track goods as they move along their supply chain. Keywords: digital economy, blockchain, automation, artificial intelligence, accounting and control. JEL Classification М41, М42, О33 Formulas: 0; fig.: 3; tabl.: 0; bibl.: 12.

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