Исследование и совершенствование информационных систем бухгалтерского учета» (на примере ГАЖК «Ўзбекистон темир йўллари»)

Аннотация

Subjects of the inquiry: A basis of process of coordination and optimization of industrial in branch industrial, technological and financial processes are introduction of information technologies and a computerization of book keeping and the reporting which become the major factors of stable work of branch and allowing successfully to compete in the market of transport services. In these conditions increase of an overall performance of branch directly is connected to perfection of technological process of conducting book keeping, preparation of the accounting and financial reporting. Aim of the inquiry: Automation of book keeping at the enterprise and preparation of the duly financial reporting in conditions of market economy of Republic Uzbekistan is one of the most important problems of efficient control the enterprise. The results achieved and their novelty: The generalized registration data reflecting economic operations, made in the accounting period, are determined now later 10-15 days after the accounting period that complicates duly influence of controls on manufacture with the purpose of more rational use labor, material and financial resources. Practical value: The urgency of the executed dissertational research is proved, his {its} purposes and a problem, a subject and object of research are determined, scientific novelty of work, its theoretical and methodological bases, and also practical value of the received results is opened. Degree of embed and economical effectivity: the general characteristic of a registration policy of branch is given, the analysis of a modem condition of book keeping and the modern approach to his automation in conditions of reforming is made. The analysis of a supply with information of the automated system of book keeping is resulted, and also the concept of imitating modeling and forecasting of industrial - financial activity of branch is proved. Sphere of usage: Recommended models, principles, approaches and the estimation of efficiency of functioning of the automated workplaces of bookkeepers - users is proved many criteria’s, results of an estimation of efficiency of introduction of the automated system of book keeping are resulted.