WAYS OF OPTIMIZATION OF ACCOUNTANT'S ACTIVITY IN REMOTE MODE

Abstract

Introduction. The spread of COVID-19 virus infection in the world and implementation of quarantine measures have accelerated the adoption of digitalization of management and other same activities at all stages and in all areas. The development of the economy is closely related with information systems and digital technologies. Nowadays there is no business that doesn`t use the capabilities of global networks and communications. The system of accounting and financial reporting is no exception and work experience during the quarantine period showed the willingness of the accountant to work remotely. Methods. The article is devoted to the search and generalization of methods and ways to optimize remote accounting at enterprises by full-time accountants and outsourcing in the context of global digitalization and quarantine compulsory means in Ukraine. Results. The author groups the existing software used for working with data sets in remote mode. Cloud services and applications are summarized, the functionality of which includes the storing and transferring of information from one user to another in real time. The advantages and disadvantages are identified, as well as recommendations for their use and safety during the working process. Discussion. Research in this area is quite relevant because the concept of digital economic development in our country is aimed on converting all economic and financial processes into a digital format. In turn, this will facilitate the transition to a new digital accounting and reporting system. The research is promising in the context of intensification and reaching the finish line of the processes of full transition to the digital format of accounting and submission of financial, tax and statistical reporting.