Electronic document circulation in the system of accounting information on material and production stocks on railway transport

This article discusses: electronic document management (EDM) as an organizational and technical system that provides the process of creation, access control and distribution of electronic documents in computer networks, as well as control over the flow of documents in the organization; the global project of Russian Railways on the introduction of EDM in the accounting of inventories, which is one of the areas of improving accounting; a business process describing the procedure for forming a primary document in EDM, which made it possible to significantly reduce the time of document promotion from its formation to being reflected in the accounting.