{"id":1124,"date":"2025-06-30T14:28:26","date_gmt":"2025-06-30T11:28:26","guid":{"rendered":"https:\/\/profit-brgu.ru\/?page_id=1124"},"modified":"2025-06-30T14:28:26","modified_gmt":"2025-06-30T11:28:26","slug":"%e2%84%962-2025-06","status":"publish","type":"page","link":"http:\/\/profit-brgu.ru\/?page_id=1124","title":{"rendered":"\u21162-2025-06"},"content":{"rendered":"<p><strong>DOI<\/strong><strong>:<\/strong><strong>\u00a0<\/strong>https:\/\/doi.org\/<em>10.22281\/2542-1697-<\/em><em>2025-04-<\/em><em>02-45-50<\/em><\/p>\n<p>\u0423\u0414\u041a\u00a0657<\/p>\n<p>\u0428\u0430\u0433\u0430\u0431\u0443\u0442\u0438\u043d\u043e\u0432\u0430 \u041b.\u041c.<\/p>\n<p><strong>\u0410\u0412\u0422\u041e\u041c\u0410\u0422\u0418\u0417\u0410\u0426\u0418\u042f \u0411\u0423\u0425\u0413\u0410\u041b\u0422\u0415\u0420\u0421\u041a\u041e\u0419 \u0420\u0410\u0411\u041e\u0422\u042b \u0421 \u0418\u0421\u041f\u041e\u041b\u042c\u0417\u041e\u0412\u0410\u041d\u0418\u0415\u041c \u0421\u041e\u0412\u0420\u0415\u041c\u0415\u041d\u041d\u042b\u0425 \u0422\u0415\u0425\u041d\u041e\u041b\u041e\u0413\u0418\u0419<\/strong><\/p>\n<p><em><strong>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f<\/strong><\/em><strong>.<\/strong><em>\u00a0<\/em><em>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0432 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u043c \u043c\u0438\u0440\u0435 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u0443\u0435\u0442\u0441\u044f \u043e\u0433\u0440\u043e\u043c\u043d\u044b\u043c \u043f\u043e\u0442\u043e\u043a\u043e\u043c \u0434\u0430\u043d\u043d\u044b\u0445, \u0441 \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u0435\u0436\u0435\u0434\u043d\u0435\u0432\u043d\u043e \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u044b. \u041e\u0441\u043d\u043e\u0432\u043d\u0430\u044f \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0430 \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u0442\u0441\u044f \u0432 \u0442\u043e\u043c, \u0447\u0442\u043e \u0431\u043e\u043b\u044c\u0448\u0430\u044f \u0447\u0430\u0441\u0442\u044c \u0440\u0430\u0431\u043e\u0447\u0435\u0433\u043e \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435<\/em><em>\u0440\u0430 \u0443\u0445\u043e\u0434\u0438\u0442 \u043d\u0430 \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0443 \u044d\u0442\u0438\u0445 \u0434\u0430\u043d\u043d\u044b\u0445 \u0432\u0440\u0443\u0447\u043d\u0443\u044e, \u0447\u0442\u043e \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0442\u0440\u0443\u0434\u043e\u0435\u043c\u043a\u0438\u043c, \u043d\u043e \u0438 \u0447\u0440\u0435\u0432\u0430\u0442\u043e \u043e\u0448\u0438\u0431\u043a\u0430\u043c\u0438. \u041f\u0440\u0435\u0441\u043b\u043e\u0432\u0443\u0442\u044b\u0439 \u00ab\u0447\u0435\u043b\u043e\u0432\u0435\u0447\u0435\u0441\u043a\u0438\u0439 \u0444\u0430\u043a\u0442\u043e\u0440\u00bb \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0441\u044f \u043f\u0440\u0438\u0447\u0438\u043d\u043e\u0439 \u043d\u0435\u0442\u043e\u0447\u043d\u043e\u0441\u0442\u0435\u0439, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043c\u043e\u0433\u0443\u0442 \u0438\u043c\u0435\u0442\u044c \u0441\u0435\u0440\u044c\u0435\u0437\u043d\u044b\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f. \u0420\u0435\u0448\u0435\u043d\u0438\u0435\u043c \u0434\u0430\u043d\u043d\u043e\u0439 \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b \u043c\u043e\u0436\u0435\u0442 \u0441\u0442\u0430\u0442\u044c \u0432\u043d\u0435\u0434\u0440\u0435\u043d<\/em><em>\u0438\u0435 \u0446\u0438\u0444\u0440\u043e\u0432\u044b\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0439, \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0449\u0438\u0445 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0438 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0443\u0441\u043a\u043e\u0440\u0438\u0442\u044c \u043f\u0440\u043e\u0446\u0435\u0441\u0441 \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0438 \u0434\u0430\u043d\u043d\u044b\u0445. \u041e\u0434\u043d\u0430\u043a\u043e, \u043f\u0440\u0435\u0436\u0434\u0435 \u0447\u0435\u043c \u0432\u043d\u0435\u0434\u0440\u044f\u0442\u044c \u0446\u0438\u0444\u0440\u043e\u0432\u044b\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u044f, \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0442\u0449\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u0438\u0437\u0443\u0447\u0438\u0442\u044c \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u0432\u0430\u0440\u0438\u0430\u043d\u0442\u044b, \u0432\u0437\u0432\u0435\u0441\u0438\u0442\u044c \u0438\u0445 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0438 \u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043a\u0438, \u0438 \u043f\u043e\u043d\u044f\u0442\u044c, \u043a\u0430\u043a\u0438\u0435 \u0438<\/em><em>\u0437 \u043d\u0438\u0445 \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044f\u0442 \u0434\u043b\u044f \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0445 \u0437\u0430\u0434\u0430\u0447. \u0412 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0435 \u0446\u0438\u0444\u0440\u043e\u0432\u044b\u0435 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043c\u043e\u0433\u0443\u0442 \u0431\u044b\u0442\u044c \u0443\u0441\u043f\u0435\u0448\u043d\u043e \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u044b \u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u043c \u0443\u0447\u0435\u0442\u0435, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043e \u0438\u0445 \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0435 \u0438 \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0439 \u044d\u0444\u0444\u0435\u043a\u0442.<\/em><\/p>\n<p><em><strong>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430<\/strong><\/em><strong>: <\/strong><em>\u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u044b, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442, \u0446\u0438\u0444\u0440\u043e\u0432\u043e\u0439 \u0443\u0447\u0435\u0442, \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u044c \u0443\u0447\u0435\u0442\u0430, \u0434\u043e\u0441\u0442\u043e\u0432\u0435\u0440\u043d\u043e\u0441\u0442\u044c \u0434\u0430\u043d\u043d\u044b\u0445, \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u0438\u0435 \u0440\u0435\u0448\u0435\u043d\u0438\u044f, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0441\u0442\u044c<\/em><em>.<\/em><\/p>\n<p>Shagabutinova L.M.<\/p>\n<p><strong>AUTOMATION OF ACCOUNTING WORK USING MODERN TECHNOLOGIES<\/strong><\/p>\n<p><em><strong>Annotation.<\/strong><\/em><em>\u00a0<\/em><em>Accounting in the modern world is characterized by a huge flow of data that specialists face on a daily basis. The main prob<\/em><em>lem is that most of the accountant&#8217;s working time is spent processing this data manually, which is not only time-consuming, but also fraught with errors. The notorious \u00abhuman factor\u00bb causes inaccuracies that can have serious consequences. The solution to t<\/em><em>his problem may be the introduction of digital technologies that automate and significantly speed up the data processing process. However, before implementing digital solutions, it is necessary to carefully study the existing options, weigh their advantage<\/em><em>s and disadvantages, and understand which ones are most suitable for specific tasks. This article discusses in detail various digital technologies that can be successfully applied in accounting, as well as analyzes their practical use and potential effect.<\/em><\/p>\n<p><em><strong>Key words:<\/strong>\u00a0information systems, accounting, digital accounting, accounting efficiency, data reliability, management decisions, financial stability.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p align=\"center\"><a href=\"http:\/\/profit-brgu.ru\/wp-content\/numbers\/2025-N2\/ESP-2025-N2-06.pdf\" target=\"_blank\" rel=\"noopener\">\u0421\u043a\u0430\u0447\u0430\u0442\u044c \u0441\u0442\u0430\u0442\u044c\u044e (\u0444\u0430\u0439\u043b pdf) \u2014 Download (pdf)<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/\" rel=\"license\"><img decoding=\"async\" style=\"border-width: 0;\" src=\"https:\/\/i.creativecommons.org\/l\/by-sa\/4.0\/88x31.png\" alt=\"\u041b\u0438\u0446\u0435\u043d\u0437\u0438\u044f Creative Commons\" \/><\/a><br \/>\n\u042d\u0442\u043e \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u043e \u043f\u043e <a href=\"http:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/\" rel=\"license\">\u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438 Creative Commons \u00abAttribution-ShareAlike\u00bb (\u00ab\u0410\u0442\u0440\u0438\u0431\u0443\u0446\u0438\u044f \u2014 \u041d\u0430 \u0442\u0435\u0445 \u0436\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445\u00bb) 4.0 \u0412\u0441\u0435\u043c\u0438\u0440\u043d\u0430\u044f<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DOI:\u00a0https:\/\/doi.org\/10.22281\/2542-1697-2025-04-02-45-50 \u0423\u0414\u041a\u00a0657 \u0428\u0430\u0433\u0430\u0431\u0443\u0442\u0438\u043d\u043e\u0432\u0430 \u041b.\u041c. \u0410\u0412\u0422\u041e\u041c\u0410\u0422\u0418\u0417\u0410\u0426\u0418\u042f \u0411\u0423\u0425\u0413\u0410\u041b\u0422\u0415\u0420\u0421\u041a\u041e\u0419 \u0420\u0410\u0411\u041e\u0422\u042b \u0421 \u0418\u0421\u041f\u041e\u041b\u042c\u0417\u041e\u0412\u0410\u041d\u0418\u0415\u041c \u0421\u041e\u0412\u0420\u0415\u041c\u0415\u041d\u041d\u042b\u0425 \u0422\u0415\u0425\u041d\u041e\u041b\u041e\u0413\u0418\u0419 \u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.\u00a0\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0443\u0447\u0435\u0442 \u0432 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u043c \u043c\u0438\u0440\u0435 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u0443\u0435\u0442\u0441\u044f \u043e\u0433\u0440\u043e\u043c\u043d\u044b\u043c \u043f\u043e\u0442\u043e\u043a\u043e\u043c \u0434\u0430\u043d\u043d\u044b\u0445, \u0441 \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u0435\u0436\u0435\u0434\u043d\u0435\u0432\u043d\u043e \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u044b. \u041e\u0441\u043d\u043e\u0432\u043d\u0430\u044f \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0430 \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u0442\u0441\u044f \u0432 \u0442\u043e\u043c, \u0447\u0442\u043e \u0431\u043e\u043b\u044c\u0448\u0430\u044f \u0447\u0430\u0441\u0442\u044c \u0440\u0430\u0431\u043e\u0447\u0435\u0433\u043e \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0443\u0445\u043e\u0434\u0438\u0442 \u043d\u0430 \u043e\u0431\u0440\u0430\u0431\u043e\u0442\u043a\u0443 \u044d\u0442\u0438\u0445 \u0434\u0430\u043d\u043d\u044b\u0445 \u0432\u0440\u0443\u0447\u043d\u0443\u044e, \u0447\u0442\u043e \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0442\u0440\u0443\u0434\u043e\u0435\u043c\u043a\u0438\u043c, \u043d\u043e \u0438 \u0447\u0440\u0435\u0432\u0430\u0442\u043e \u043e\u0448\u0438\u0431\u043a\u0430\u043c\u0438. \u041f\u0440\u0435\u0441\u043b\u043e\u0432\u0443\u0442\u044b\u0439 \u00ab\u0447\u0435\u043b\u043e\u0432\u0435\u0447\u0435\u0441\u043a\u0438\u0439 \u0444\u0430\u043a\u0442\u043e\u0440\u00bb \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u0441\u044f [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1124","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1124"}],"collection":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1124"}],"version-history":[{"count":1,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1124\/revisions"}],"predecessor-version":[{"id":1145,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1124\/revisions\/1145"}],"wp:attachment":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}