title: Ð¤Ð¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²ÑÑ ÑÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¹
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Organization's accounting policy formation in the context of digital transformations
Creators: name: ÐÑÑÑÐ±ÑÐ½Ð½Ð¸ÐºÐ¾Ð²Ð°, ÐÐ¾Ð»Ð¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°
erp-ÑÐ¸ÑÑÐµÐ¼Ñ
sap erp
Ð¾Ð±Ð»Ð°ÑÐ½ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸
accounting policy
erp systems
cloud technologies
digitalization of the economy

description: ÐÐ°Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð° Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¾Ð´Ð½Ð¾Ð³Ð¾ Ð¸Ð· Ð²Ð°Ð¶Ð½ÑÑ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ â ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸. 
Ð¦ÐµÐ»ÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð½Ð¾Ð²ÑÑ Ð¿Ð¾Ð´ÑÐ¾Ð´Ð¾Ð² Ð¸ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾Ð³ÑÐµÑÑÐ¸Ð²Ð½ÑÑ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¾Ð½Ð½ÑÑ Ð¸ ÐºÐ¾Ð¼Ð¼ÑÐ½Ð¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹. ÐÑÐ»Ð¸ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 
1) Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð¿Ð¾Ð½ÑÑÐ¸Ñ Â«ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ°Â»; 
2) Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ðµ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹, Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼ÑÑ Ð² Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÑ ÑÐ¸ÑÑÐµÐ¼Ð°Ñ Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°; 
3) Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ðµ Ð°ÑÑÐ¸ÑÐµÐºÑÑÑÑ ERP ÑÐ¸ÑÑÐµÐ¼; 
4) Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«Ð¡Ð¸Ð»Ð¾Ð²ÑÐµ Ð¼Ð°ÑÐ¸Ð½ÑÂ»; 
5) Ð¾ÑÐµÐ½ÐºÐ° ÑÑÐ°Ð½ÑÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸ ÑÐ¾Ð»Ð¸ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð² ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ ÑÑÐ»Ð¾Ð²Ð¸ÑÑ;
6) Ð¾ÑÐµÐ½ÐºÐ° Ð¸ Ð¿ÑÐ¾Ð³Ð½Ð¾Ð· Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½ÑÑ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ð¹ Ð² ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐµ Ð¿Ð¾Ð´ Ð²Ð»Ð¸ÑÐ½Ð¸ÐµÐ¼ Ð²Ð½ÐµÑÐ½Ð¸Ñ ÑÐ°ÐºÑÐ¾ÑÐ¾Ð². 
ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐÐ Â«Ð¡Ð¸Ð»Ð¾Ð²ÑÐµ Ð¼Ð°ÑÐ¸Ð½ÑÂ», Ð¿ÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ â ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ° ÐÐÐ Â«Ð¡Ð¸Ð»Ð¾Ð²ÑÐµ Ð¼Ð°ÑÐ¸Ð½ÑÂ». ÐÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð±Ð°Ð»Ð°Ð½ÑÐ° Ð¸ Ð¾ÑÑÐµÑÐ° Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ñ, Ð²ÑÑÐ²Ð»ÐµÐ½ ÑÑÐ´ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼, ÑÐµÑÐµÐ½Ð¸Ðµ ÐºÐ¾ÑÐ¾ÑÑÑ Ð²Ð¸Ð´Ð¸ÑÑÑ Ð² ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ð¸ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÑÐµÑÐ° SAP ERP. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¸Ð·ÑÑÐµÐ½Ð¸Ñ Ð°ÑÑÐ¸ÑÐµÐºÑÑÑÑ ERP-ÑÐ¸ÑÑÐµÐ¼ Ð±ÑÐ» ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½ Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð¼Ð¾Ð´ÑÐ»Ñ, ÑÐ¾Ð´ÐµÑÐ¶Ð°ÑÐ¸Ð¹ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸, ÑÐ¾Ð»Ñ ÐºÐ¾ÑÐ¾ÑÐ¾Ð³Ð¾ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÐºÐ¾Ð½ÑÑÐ¾Ð»Ðµ Ð¿ÑÐ¾ÑÐµÑÑÐ° ÑÑÐµÑÐ°. ÐÑÐ»Ð° Ð¿Ð¾ÑÑÑÐ¾ÐµÐ½Ð° ÑÑÐµÐ¼Ð°, Ð¾ÑÑÐ°Ð¶Ð°ÑÑÐ°Ñ Ð¾ÑÐ½Ð¾Ð²Ð½Ð¾Ð¹ Ð¿ÑÐ¸Ð½ÑÐ¸Ð¿ ÑÐ°Ð±Ð¾ÑÑ Ð¼Ð¾Ð´ÑÐ»Ñ, ÑÐ´ÐµÐ»Ð°Ð½Ñ Ð¿ÑÐµÐ´Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¾ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐ¸Ñ Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ð°Ñ ÐµÐ³Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² ÑÐ°Ð¼ÐºÐ°Ñ Ð¸Ð½ÑÐµÐ³ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð¹ ÑÐ¸ÑÑÐµÐ¼Ñ, ÑÐ°ÑÑÑÐ¸ÑÐ°Ð½Ð° Ð¿ÑÐ¸Ð±Ð»Ð¸Ð·Ð¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ñ, ÑÐ´ÐµÐ»Ð°Ð½Ñ Ð¿ÑÐµÐ´Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð½Ð°ÑÑÐµÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸Ð¸ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ñ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð·Ð° ÑÑÐµÑ Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹ Ð°Ð²ÑÐ¾Ð¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸. Ð¢Ð°ÐºÐ¶Ðµ Ð±ÑÐ»Ð¸ ÑÐ´ÐµÐ»Ð°Ð½Ñ Ð¿ÑÐµÐ´Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¾ Ð´Ð°Ð»ÑÐ½ÐµÐ¹ÑÐ¸Ñ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸ÑÑ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹ ÑÑÐµÑÐ½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸, Ð¸ ÐºÐ°Ðº Ð´Ð°Ð½Ð½ÑÐµ Ð¿Ð¾ÑÐµÐ½ÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¾ÑÑÐ°Ð¶ÐµÐ½Ñ Ð² ÑÐ¸ÑÑÐµÐ¼Ðµ Ð¿Ð¾ÑÑÐµÐ´ÑÑÐ²Ð¾Ð¼ Ð¿ÑÐµÐ´Ð»Ð°Ð³Ð°ÐµÐ¼Ð¾Ð³Ð¾ Ð¼Ð¾Ð´ÑÐ»Ñ.
description: This work is devoted to the study of the transformation of the role of the organization's accounting policy and its potential in the context of digital changes and technological opportunities. 
The purpose of this work is to develop new approaches and methods for forming an organization's accounting policy in the context of using advanced information and communication technologies. The following research tasks were set: 
1) to study of the concept of Â«accounting policyÂ»; 
2) to conduct a comparative analysis of modern technological solutions used in automated accounting systems; 
3) to identify the architecture of ERP systems; 
4) to analyze financial and economic activities of PJSC Â«Power machinesÂ»; 
5) to make an assessment of the transformation of the role of accounting policy in modern conditions;
6) assessment and forecast of possible changes in accounting policy under the influence of external factors.
 The subject of the study is PJSC Â«Power machinesÂ», , an analysis of the company's activities was carried out on the basis of the balance sheet and the report on financial results. A number of problems were identified, the solution of which is seen in improving the SAP ERP accounting system. The architecture of ERP systems was studied and an additional module containing accounting policy provisions was developed, whose role is to control the process of accounting for expenses incurred and calculating the amount of revenue to be recognized. A scheme was constructed that reflects the basic principle of the module, assumptions were made about the future prospects of its use within the integrated system, the approximate economic efficiency of implementation was calculated, and assumptions were made about saving management costs due to additional automation. Assumptions were also made about further changes to accounting policies, and how these potential changes could be reflected in the system through the proposed module.