ORGANIZATION OF ACCOUNTING AND CONTROL OF SETTLEMENTS WITH SUPPLIERS OF TANGIBLE ASSETS WITH THE USE OF ICT IN THE ECONOMIC ENTITIES OF THE CONSTRUCTION INDUSTRY

The article is devoted to the current problem of accounting and control of settlements between suppliers of material assets and economic entities of the construction business. With the development of information and communication technologies, integrated software products that combine several subject areas of automation become of particular importance in the organization of accounting, thanks to which complex automation of accounting, production and logistics processes is carried out, electronic exchange of documents with the possibility of electronic digital signing is implemented, as well as information exchange with regulatory authorities and services for checking and analyzing counterparties. The article proposes to organize the accounting of the facts of economic life of the receipt of material values to the construction site by financial responsibility centers, in order to increase the speed of processing primary documents by accounting staff, to increase the speed of obtaining information about accounts payable. The procedure for the organization of accounting, processing of primary documents and the control block of settlements with suppliers in the accounting information system of a construction organization has been developed, supplemented with functionality for accounting, monitoring, evaluation, control of data on material turnover, which allows ensuring the completeness of the recording of material values to improve the efficiency of management of an economic entity. As a result of the analysis, a methodology of accounting of settlements with suppliers through the organization of rapid entry of material assets at construction sites in a single information system of the economic entity, which allows for timely monitoring of the provision of material reports, payment schedules with applications for payment to control the timeliness of performance of obligations, was proposed and tested. Effectively organized accounting with the use of information and communication technologies will allow economic entities of the construction business to build transparent systems for monitoring and accounting settlements with suppliers, increase the speed and quality of work and reduce the complexity of manual operations by introducing an automated data processing accounting system.

accounting, information and communication technologies, accounts payable, accounting organization, financial responsibility centers, debt management, control, primary documents, reconciliation acts, tangible assets, warehouse accounting

Koneva M. V. Organization of accounting and control of settlements with suppliers of tangible assets with the use of ICT in the economic entities of the construction industry. Business. Education. Law, 2022, no. 1, pp. 151—158. DOI: 10.25683/VOLBI.2022.58.165.