Organizational and Managerial Aspects of Automation in the Internal Accounting of an Enterprise
Purpose: The main purpose of this research is to determine the features of the automation of internal accounting through the prism of organizational, and managerial aspects, as well as the economic benefits of this process. Design/Methodology/Approach: This study is based on statistics from economic and accounting institutes in order to identify key software products for automation and determine the most optimal prices for them and their diversification depending on the scope. Findings: The results of the study show that each of the software has its advantages and disadvantages, the combination of which ultimately affects the choice of management of a particular product. In addition, it has been established that there are a number of free programs that can be used by entities with limited financial resources, which will allow them to save a lot of time and optimize their work. Practical Implications: This study raises the awareness of market participants about the existing areas of internal accounting automation, the key benefits of its implementation and pricing policy. In addition, it confirms that it is possible to choose the program that best meets the individual needs of the enterprise regardless of the amount of available resources for automation and the scope of activities. Therefore, there is no necessity to delay the automation process, but it is better to implement it at the beginning. Originality / Value: The study emphasizes that the final decision on the direction of automation is made depending on the contextual conditions of the entities, taking into account the stage of the enterprise, available financial resources and scope of activities.