Administration of accounting information databases

Abstract

The article examines the main organizational issues of database administration for accounting purposes, including generalizing approaches to understanding the essence of database administration and administrator, and constructing a causal scheme for the administration of accounting databases.

The article substantiates the relevance of the introduction and active use of various information technologies in the activities of the enterprise, with an emphasis on the introduction and active use of accounting databases as a set of complete, truthful and unbiased information about the activities of the enterprise, its financial condition and performance results.

The work uses methods of scientific generalization, analysis and synthesis.

The purpose of the article is to study the main organizational issues of database administration for accounting purposes. To achieve this goal, the following tasks have been formulated: to generalize approaches to understanding the essence of database administration and administrator, including accounting, to construct a causal scheme for the administration of accounting databases.

The results of the study indicate that the complexity of organizing accounting at an enterprise involves taking into account a set of organizational issues that must be in a certain legal field, as well as taking into account the personnel, technical, methodological component.

Based on the understanding of the essence of administration and interpretation of the administration of accounting information databases, a cause-and-effect scheme for the administration of accounting information databases has been constructed. The first stage is the creation or acquisition of a software product. The second stage is modification in accordance with the characteristics of the enterprise's activities, production or organizational processes. The third stage is the implementation of computerized systems in accounting activities, coordination of technical and technological support, as well as the definition of the rights and responsibilities of the administrator. The following stages are support, consulting, maintenance and permanent storage of accounting data and information protection. The procedure for appointing an information database administrator is substantiated. The conclusions summarize the results of the conducted research. Prospects for further research include the study of the features of the administration of accounting information databases based on materials from Ukrainian enterprises with the identification of key challenges and threats.