Tax planning: organization features at enterprise

• Main Authors: Grabchuk I.L., Laichuk S.M.
• Format: Article
• Language: English
• Published: Zhytomyr Polytechnic State University 2017-08-01
• Series: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
• Subjects: accounting; «cloud» technologies; cloud-computing; organization of accounting; information system
• Online Access: http://pbo.ztu.edu.ua/article/view/110433

The research determines the need for studying the «cloud» technologies as the method of saving company’s resources and increasing the efficiency of processing accounting data. The study defines the concept of the «cloud», the types of clouds and the main advantages and disadvantages of each one for a particular purposes of a company. The possibility of wide popularization of cloud technologies was defined among small and medium enterprises as medium enterprises mainly use the basic version of accounting software and are more loyal in terms of data security unlike large enterprises, for which these actions are risky and cause very powerful changes in financial and human resources because information systems of large enterprises have individual software solutions, contain commercial secrets etc. The article defines the following paramount issues during the transition in the «cloud»: data security in the cloud; compliance of software for a transferring data base; enterprise’s possibility for a return data base at the enterprise if there are poor conditions; flexible platform in the «cloud»; possibility to develop software solutions for enterprises depending on the type of business; staff training for a work in the cloud. As a result, the study identifies the barriers of transferring of accounting data for Ukrainian entrepreneurs and positive results of the transition to the «cloud». The research introduces the model of distribution of resources between the enterprise and service provider depending on the type of cloud computing, and as a result, it is determined that the company’s management chooses the cloud model and the type of cloud computing depending on the amount of resources (human resources: wages to employees of Information Technology; material resources: equipment workplaces, construction of Data Centers; intangible resources: purchase licensed software) taking into consideration currently existing risks of the transferring data base in the cloud (the risk of data loss, the risk of deceleration work of the company which is connected with the possibility of interruption network, flexibility of provider’s platform, etc.).