ORGANIZATION OF ACCOUNTING AND CONTROL SUPPORT OF RECEIVABLES AND PAYABLES WITH THE USE OF ICT IN CONSTRUCTION ORGANIZATIONS

With the development of information systems and the digitalization of business, it is necessary to review the procedure for organizing accounting. Every year, company managers need more information for operational decision-making. Accounting shows the current state of affairs, but does not provide full operational information about the economic activities of the enterprise. Primary documents are processed by the accounting service as documents are received, which slows down the process of obtaining timely information about receivables and payables. The article considers the procedure for registration of business operations by employees responsible for the operational accounting unit with the subsequent transfer of primary documents to the accounting department for the implementation of control functions, and not data processing as in the generally accepted system. Many problems of the development of construction enterprises in Russia arise due to an inadequate assessment of the state of accounting in which organizations operate. As a result, there are errors in the management of construction, including in the accounting and control of receivables and payables. To improve the quality of debt management in order to increase liquidity, enterprises use information technologies that help construction business entities to stay competitive. Recently, the situation has changed dramatically and more modern information and communication technologies (ICTs) have replaced the old technologies. Competent automation only helps to speed up processes, facilitates the creation and search for documents and provides useful scenarios for standard procedures. The article proposes an algorithm for processing primary accounting documents by financial responsibility centers using information and communication technologies and reflecting business operations in accounting. The right choice of ICT will allow the subjects of the construction business to build transparent control systems and reduce bad debts and organize timely settlements on debt obligations

accounting, information and communication technologies, receivables, payables, accounting organization, liquidity, financial responsibility centers, debt management, control, competitiveness, primary documents, reconciliation reports

Koneva M. V. Organization of accounting and control support of receivables and payables with the use of ICT in construction organizations. Business. Education. Law, 2021, no. 4, pp. 163—169. DOI: 10.25683/VOLBI.2021.57.463.