THE PROBLEMS OF AUTOMATION MANAGEMENT ACCOUNTING AS A PART OF THE BUSINESS PROCESSES MODERNIZATION

Musin Nail Maratovich, Leonov Pavel Yurievich

Modern companies today must meet the requirements of the market and the requirements of the information society. The variety of technological innovations allows each type of business to choose its own tool for carrying out its main activity, as well as for accounting and management accounting. Modern publications on the use of the ERP system have recently been of a scientific and practical nature as part of the study of the positive and negative impact of using this tool, as well as analyzing those business processes and operations that are mandatory in the company, but the ERP system is not able to automate them. Increasingly, research reveals the need for automation of management accounting and a number of difficulties faced by employees when trying to abandon manual labor. The purpose of the study is to identify the elements of management accounting that the 1C:ERP system is not able to automate. As a result of the study, the current programs on the Russian market for management accounting were analyzed. Three key areas of management accounting were also identified, which currently cannot be automated in the 1C:ERP system. These areas were justified from the functional point of view of management accounting.

Keywords:ERP system, 1C:ERP, management accounting, automation