Modern automation systems in national and foreign experience

At the moment it is impossible to provide accounting at the enterprise without the use of specialized accounting software. Improved accounting programs make it possible to avoid errors in accounting, save time, realize additional opportunities in the analytical work of the enterprise, and also receive all necessary information in a timely manner to solve certain tasks.

Buying a special software product, the buyer in most cases relies on professional companies that already have considerable experience in the accounting automation, as well as good reputation, licenses and certificates of quality of accounting software [1]. Implementing the program, you need to find out which company it is directed to: large, medium or small, and also pay attention to industry.

So, there are the main requirements for modern accounting programs:

• •    the program should realize the necessary level of analytical accounting, namely, the possibility of more in-depth accounting both at the enterprise as a whole and at certain production sites;

• •    the program should produce compilation of data, reports, automation of postings and settlements formation, as well as creation primary documents, which increases manyfold the efficiency of primary accounting and facilitates the work of accountants;

• •    the program must have functions that correspond to the profile of the organization and the specifics of its work;

• •    the program should be consistent with the accounting system available in the enterprise;

• •    the program must meet the requirements of accounting and carry out the receipt of all necessary information for management purposes [2].

It should be noted that the analysis of requirements for accounting software allows to highlight certain features of the development of accounting programs that cause problems and that are also the main engine of progress in this area. So, constant changes in the legislation force some developers to modernize their programs in terms of customizability and universality. A weak level of user training requires the formation of the most friendly user interfaces.

Among foreign enterprises that supply accounting programs to Russia, at present only few programs can compete with Russian developments, which is primarily characteristic of a complex systems class that are oriented to a great extent on large firms with already established internal accounting standards. Such systems provide for an early adaptation to the needs of the customer and require customization for such features of the organization as:

• •    internal principles of analysis, accounting and management of supply, production, sales;

• •    a certain complex organizational structure;

• •    simultaneous reporting on Russian and international accounting standards due to close relations with international partners and expected investments;

• •    existing and having been improved business processes [3].

The main feature of accounting is in large organizations it is conducted with the help of modern ERP-systems, which allow to automate not only accounting, but also production management.

ERP-system (Enterprise Resource Planning) is an organization's resource planning system that automates accounting and management. The implementation of this system into an enterprise is necessary in order to unite all the divisions of the company and the necessary functions in one computer system that meets the needs of these same units. Also ERP-system forms a single database for all organizational units and tasks in such a way that access to it is simplified and, most importantly, units can now exchange information.

The implementation of ERP-system in the organization sometimes takes a few years. Thus, experts believe that a maximum 20% of all projects for the implementation of ERP-systems is completed within the agreed time and, moreover, with the preservation of funds. Sometimes such factors as unplanned financial costs lead to a restriction of the functionality of the solution or to the fact that the project ends earlier than the deadline for the implementation of only a part of the functional modules.

However, in addition to the significant financial costs that are directly aimed at the implementation of the project, it should not be forgotten that the ERP-system is a fairly typed solution that has a certain business logic and formation on well-defined algorithms. For this reason, in any organization, before implementing the ERP-system, it is necessary to conduct an obligatory phase, called the reengineering of business processes. It should be noted that this stage is very important, but usually great attention is not paid to this in Russia. In Table 1, Kondrakov examples the foreign ERP-systems presented in the Russian market.

Table 1 __ Foreign ERP-systems, presented in the Russian market [4]

Next, it should be turned to Table 2 presenting the systems of Russian production, which are analogues of foreign systems. There are quite large and well-proven Russian programs, but their number is quite small. Among all the programs a pointed reference should be made to the corporations "1C: Enterprise 8 Management of a production enterprise", "Galaxy" and "Parus". Next, there is the table with ERP-systems of Russian production, compiled by Kondrakov N.P.

Table 2 __ ERP-systems of Russian production [4]

Thus, according to most experts, currently one of the main features of Russian ERP solutions market is the confrontation between domestic and foreign system developers, as they offer similar products as for functionality. For an enterprise, both a foreign program and a domestic one can be chosen, but experts note that while working, differences are felt, but only in complex automation. The main difference between foreign and Russian systems is that they are more developed and, most importantly, they have an effective managerial experience. Russian programs are accounting systems that record the operations performed, while the planning capabilities in them are presented to a small extent. However, the main advantage of domestic developments is their relatively low cost.