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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

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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5. Plaksienko, V.Ya. (2018). Kontseptualni osnovy orhanizatsii bezpaperovoi bukhhalterii [Conceptual foundations of the organization of paperless accounting]. Ahrosvit – Agroworld, 12, 3-7 [in Ukrainian].

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About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration

 

Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)

 

The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.

 

Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.

 

Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 450 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.