Organization and implementation of electronic document management at enterprises: the path to digitization of the information space of the accounting and taxation

Abstract

The management of information support of the enterprise is closely linked to both the availability of information resources and with the possibility of introducing information innovations in ordering the documentation and information flows of the enterprise. With the help of information technologies, companies try to automate their work at the expense of the latest electronic technologies. In society, documents are considered the main carriers of information. The evolution of electronic document management systems, starting with simple documents, continuing systems on electronic copies of paper originals and reaching the systems in which the original document should be electronic, and a copy of such electronic document may exist on paper. The relevance of this topic is due to the fact that one of the most complex areas for the introduction of automated information systems in Ukraine is document management. The main problems of transition of enterprises, including corporations for electronic document circulation are the reluctance of employees to work with documents according to the usual scheme. And this is a significant problem, because document flow is a system that provides work with documents that come from the outside and prepare within the company, first of all registered, transferred to employees of the organization, help to control the performance of certain work, conduct reference work. The introduction of electronic document management technology at enterprises is an effective tool for managing information support for enterprises, which is a key factor in successful and successful business and provides an opportunity to increase the competitive advantages of enterprises in strict market conditions. Document management is replaced by electronic systems today in the information technology development era.. The recearch describes the essence of document management and the importance of its rationalization in the creation of a transparent information space and to form optimal conditions for working with accounting documents. The purpose of the article is to investigate the processes of organization and procedure for conducting electronic document circulation, legal status and relations with the use of electronic digital signature and to determine the benefits of the system of organization of electronic document circulation using electronic documents. To solve these tasks, a set of general scientific and special research methods, in particular: generalization and comparison - to establish the similarity and differences of the results of research of other authors on understanding of the nature of the categories "document, document management"; graphic - to present information presentation, etc. The results of the study - providing comparative characteristics of the stages of electronic and paper document management, and the algorithm for the introduction of electronic document management at the enterprise has been developed.