|
Title:
|
Digitalization of the documents flow: legislation problems, advantages and disadvantages, implementation efficiency
|
|
Authors:
|
KOROLYUK, Tetyana
RAPA, Nataliia
|
|
Affiliation:
|
Ternopil Ivan Puluj National Technical University, 56 Ruska str., Ternopil, 46001, Ukraine
|
|
Bibliographic description (International):
|
Korolyuk, T. & Rapa, N. (2021) Didzhytalizatsiia dokumentoobihu: zakonodavchi aspekty, perevahy ta nedoliky, efektyvnist vprovadzhennia [Digitalization of the documents flow: legislation problems, advantages and disadvantages, implementation efficiency]. Sotsialnoekonomichni problemy i derzhava [Socio-Economic Problems and the State] (electronic journal), Vol. 25, no. 2, pp. 270-280. Available at: http://sepd.tntu.edu.ua/images/stories/pdf/2021/21ktmnev.pdf
|
|
Journal/Collection:
|
Scientific Journal "Socio-Economic Problems and the State"
|
|
Issue:
|
2(25)
|
|
Issue Date:
|
Nov-2021
|
|
Submitted date:
|
Oct-2021
|
|
Date of entry:
|
26-Jul-2022
|
|
Publisher:
|
Ternopil Ivan Puluj National Technical University
|
|
Country (code):
|
UA
|
|
Place of the edition/event:
|
Ternopil
|
|
ORCID Id:
|
https://orcid.org/0000-0002-8142-8310
|
|
DOI:
UDC:
|
https://doi.org/10.33108/sepd2022.02.270
657
|
|
JEL:
|
M41
|
|
Keywords:
|
documents flow
enterprise
document
software
digitalization
accounting
|
|
Number of pages:
|
11
|
|
Page range:
|
270-280
|
|
Start page:
|
270
|
|
End page:
|
280
|
|
Abstract:
|
The article states that global digitalization caused the transition of economic entities to digital documents flow. The standard legal regulations of work with digital documents were analyzed. It is established that the legislation of Ukraine has determined the legality of the digital documents flow implementation in the economic activity of enterprises. It was found that digital documents flow makes possible 60% saving of the total time of documents flow at the enterprise. Advantages and disadvantages of digital documents flow were systematized. It is specified that the digital documents flow is the proper solution for the business entity from the point of view of time saving, financial costs and management decisions. Features of two types of digital documents flow were studied; internal and external documents flow in particular. The sequence of transition of the enterprise to digital documents flow was generalized. The most common digital documents flow systems in Ukraine were analyzed. It has been established that only an economic entity can specify which digital documents flow system will be the most suitable for it. The scheme of digitalization of digital documents flow which will give the chance to realize and define sequence of digital documents flow at the enterprise was resulted. The components that must be taken into account to implement digital documents flow at the enterprise were specified. They will provide quality information to the enterprise for making management decisions and will effectively digitalize information processes in business. Indicators for assessing the effectiveness of the implementation of digital documents flow (costs of documents flow, the results of the relevant activity, the costs of the relevant activity, management efficiency), the assessment of which will identify areas for optimization and improvement of digital documents flow system, were specified.
The article states that global digitalization caused the transition of economic entities to digital documents flow. The standard legal regulations of work with digital documents were analyzed. It is established that the legislation of Ukraine has determined the legality of the digital documents flow implementation in the economic activity of enterprises. It was found that digital documents flow makes possible 60% saving of the total time of documents flow at the enterprise. Advantages and disadvantages of digital documents flow were systematized. It is specified that the digital documents flow is the proper solution for the business entity from the point of view of time saving, financial costs and management decisions. Features of two types of digital documents flow were studied; internal and external documents flow in particular. The sequence of transition of the enterprise to digital documents flow was generalized. The most common digital documents flow systems in Ukraine were analyzed. It has been established that only an economic entity can specify which digital documents flow system will be the most suitable for it. The scheme of digitalization of digital documents flow which will give the chance to realize and define sequence of digital documents flow at the enterprise was resulted. The components that must be taken into account to implement digital documents flow at the enterprise were specified. They will provide quality information to the enterprise for making management decisions and will effectively digitalize information processes in business. Indicators for assessing the effectiveness of the implementation of digital documents flow (costs of documents flow, the results of the relevant activity, the costs of the relevant activity, management efficiency), the assessment of which will identify areas for optimization and improvement of digital documents flow system, were specified.
|
|
URI:
|
http://elartu.tntu.edu.ua/handle/lib/38584
|
|
ISSN:
|
2223-3822
|
|
Copyright owner:
|
Scientific Journal "Socio-Economic Problems and the State"
|
|
URL for reference material:
|
http://sepd.tntu.edu.ua/images/stories/pdf/2021/21ktmnev.pdf
https://zakon.rada.gov.ua/laws/show/2755-17
https://zakon.rada.gov.ua/laws/show/851-15#Text
http://zakon.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=996-14
https://zakon.rada.gov.ua/laws/show/2155-19#Text
https://zakon.rada.gov.ua/laws/show/z1421-14#Text
https://zakon.rada.gov.ua/laws/show/z0736-15#Text
https://tax.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/nakazi/62295.html
https://zakon.rada.gov.ua/laws/show/z0168-95#Text
https://medoc.ua/blog/vprovadzhennja-edo-chomu-zaraz
https://ain.business/2021/05/28/5-edo-systems/
|
|
References (International):
|
1. Podatkovyy kodeks Ukrayiny [Tax Code of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show/2755-17 (accessed 16 October 2021).
2. Zakon Ukrayiny «Pro elektronni dokumenty ta elektronnyi dokumentoobih» [Law of Ukraine «On electronic documents and digital documents flow»]. Available at: https://zakon.rada.gov.ua/laws/show/851-15#Text (accessed 16 October 2021).
3. Zakon Ukrayiny «Pro bukhhaltersʹkyy oblik ta finansovu zvitnistʹ v Ukrayini» [Law of Ukraine «On accounting and financial reporting in Ukraine»]. Available at: http://zakon.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=996-14 (accessed 16 October 2021).
4. Zakon Ukrayiny «Pro elektronni dovirchi posluhy» [Law of Ukraine «On electronic trust services»]. Available at: https://zakon.rada.gov.ua/laws/show/2155-19#Text (accessed 16 October 2021).
5. Poryadok roboty z elektronnymy dokumentamy u dilovodstvi ta yikh pidhotovky do peredavannya na arkhivne zberihannya : Nakaz Ministerstva yustytsiyi Ukrayiny [Procedure for working with electronic documents in office work and their preparation for transfer to archival storage: Order of the Ministry of Justice of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show/z1421-14#Text (accessed 16 October 2021).
6. Pravyla orhanizatsiyi dilovodstva ta arkhivnoho zberihannya dokumentiv u derzhavnykh orhanakh, orhanakh mistsevoho samovryaduvannya, na pidpryyemstvakh, v ustanovakh i orhanizatsiyakh : Nakaz Ministerstva yustytsiyi Ukrayiny [Rules of organization of record keeping and archival storage of documents in state bodies, local governments, enterprises, institutions and organizations: Order of the Ministry of Justice of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show/z0736-15#Text (accessed 16 October 2021).
7. Instruktsiya z pidhotovky i podannya podatkovykh dokumentiv v elektronnomu vyhlyadi zasobamy telekomunikatsiynoho zvʺyazku : Nakaz Derzhavnoyi podatkovoyi administratsiyi Ukrayiny [Instruction on preparation and submission of tax documents in electronic form by means of telecommunication: Order of the State Tax Administration of Ukraine]. Available at: https://tax.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/nakazi/62295.html (accessed 16 October 2021).
8. Polozhennya pro dokumentalʹne zabezpechennya zapysiv v bukhhaltersʹkomu obliku : Nakaz Ministerstva finansiv Ukrayiny [Regulations on documentary support of records in accounting: Order of the Ministry of Finance of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show/z0168-95#Text (accessed 16 October 2021).
9. Korolyuk T., Mazurenok O. (2021) Didzhytalizatsiia diialnosti pidpryiemstv: tendentsii, tsyfrovyi oblik, perspektyvy [Digitalization of enterprise activities: trends, digital accounting, prospects]. Galician economic journal (Tern.), vol. 70, no 3, pp. 59-70 [in Ukrainian].
https://doi.org/10.33108/galicianvisnyk_tntu2021.03.059
10. Korolyuk T., Kravchuk N., Karp I. (2020) Stan ta tendentsii rozvytku orhanizatsii dokumentoobihu v informatsiinii systemi upravlinnia pidpryiemstvom [Problems and tendencies of the documents flow in enterprise management information system]. Galician economic journal (Tern.), vol. 6, no 67, pp. 79-89 [in Ukrainian].
https://doi.org/10.33108/galicianvisnyk_tntu2020.06.079
11. Vprovadzhennya EDO: chomu zaraz? [EDI implementation: why now?]. Available at: https://medoc.ua/blog/vprovadzhennja-edo-chomu-zaraz (accessed 16 October 2021).
12. 5 system elektronnoho dokumentoobihu dlya biznesu [5 systems of digital documents flow for business]. Available at: https://ain.business/2021/05/28/5-edo-systems/ (accessed 16 October 2021).
|
|
Content type:
|
Article
|
| Appears in Collections: |
Scientific Journal "Socio-Economic Problems and the State", Vol.25, No.2
|
| 
