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Economy, finances, management: topical issues of science and practical activity

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY
Eng Укр

Issue №: 3 (65)

Published: 2023.09.24
DOI: 10.37128/2411-4413-2023-3


Description:
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

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ELECTRONIC DOCUMENT MANAGEMENT AND DIGITAL SIGNATURE IN THE BUSINESS ENVIRONMENT

DOI: 10.37128/2411-4413-2023-3-8
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LEPETAN Іnna – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: lepetan_inna@i.ua).

KOVAL Liubov – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: kovalstar@meta.ua).

Annotation

The article examines the main aspects of the essence and significance of electronic document management and its types. Electronic document management remains a very relevant and important tool for document management for many organizations and institutions from various industries. It is proved that electronic document management can improve the speed of document circulation, reduce the time for their processing and increase the overall productivity of the organization. This is especially important in the conditions of the modern rhythm of life and business processes. The use of electronic document management allows you to spend less time searching and processing documents, which leads to reduced labor costs and a reduced need for physical resources such as the paper and printing. Electronic documents can be easily stored and backed up electronically. This allows you to increase the reliability and security of data storage. In the era of working with remote teams and remote work, electronic office work makes it easy to share the documents and information without being physically present in the office.

It is substantiated that the introduction of paperless accounting by enterprises is an urgent problem, the solution of which requires the adoption of comprehensive measures to optimize accounting processes, which will contribute to the simplification of management initiatives and the definition of strategic decisions.

A comparison of software products for the creation of electronic document management at the enterprise, which will help automate the process of processing and exchanging documents, is carried out.

The possibilities of creating and using the digital signatures are disclosed, as well as the main advantages and disadvantages of its use are analysed. It is proved that the use of electronic digital signatures in the entrepreneurial activity can reliably protect the transmitted information from external interference and distortion and give it a legal status. This article highlights the features of displaying an electronic digital signature in accounting.

Keywords: document, electronic document management, electronic digital signature, private key, publik key, accounting

List of references

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

 

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation
Key information:
ISSN (print): 2411-4413
DOI: 10.37128
All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.
 
The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.
 
The journal’s objectives are:
 • publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;
• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;
• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;
• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;
• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;
• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;
• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;
• integration of scientific research results into the international scientific space and increasing the level of scientific communication.
Publisher: Vinnytsia National Agrarian University
Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”
Frequency of issue: 4 times a year.
Language of publication: Ukrainian, English.
Editor-in-Chief: Inna Honcharuk
State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.
Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413
Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413
The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)
History of journal:

History of the journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).