Класифікація ІТ-підприємств: обліковий аспект

Abstract

Резюме. У статті здійснено аналіз підходів до класифікації ІТ-підприємств. Проведено критичне оцінювання праць науковців щодо визначених видів таких підприємств та можливостей їх практичного використання для досягнення облікових цілей. Розроблено, обґрунтовано класифікацію ІТ-підприємств щодо особливостей їх діяльності за такими ознаками, як замовники (продуктові, сервісні, сервіснопродуктові), система оподаткування (ті, що перебувають на загальній системі оподаткування; ті, що перебувають на спрощеній системі оподаткування); види проектів, що виконуються (ті, що займаються наданням послуг з програмування; ті, що займаються розробленням продуктів), яка орієнтована на забезпечення належного рівня організації бухгалтерського обліку. Відображено вплив визначених видів підприємств на різні складові організації бухгалтерського обліку.

Abstract. The sphere of the IT industry in Ukraine in recent years demonstrates steady development indicators. Accounting at the enterprises of this sphere has its own specific features both in terms of organization and management. However, the analysis of scientific literature and the study of practical experience have shown that these issues are almost not paid attention. To substantiate the peculiarities of accounting in IT enterprises, it is necessary to reveal the specifics of the activities of these entities, which requires a clear classification. The purpose of the paper is to uncover the signs of classifications of IT enterprises, which determine their peculiarities of activity and have a decisive influence on the organization of accounting in these enterprises. In the process of studying the theoretical aspects of accounting in IT enterprises, in particular for disclosure of their nature and types, methods of analysis, synthesis, statistical observation and comparison are used. Theoretical generalizations and argumentation of author's conclusions to improve the classification of IT enterprises are based on the use of such methods of scientific research, as causation and abstract-logical method. The article analyzes approaches to the classification of IT enterprises. A critical evaluation of the work of scientists on the identified types of such enterprises and the possibilities of their practical use for accounting purposes has been carried out. It is established that in order to ensure the proper level of accounting organization of IT enterprises it is necessary to take into account their types according to such features as customers (food, service, service and product), taxation system (those that are in the general system of taxation, those that are on a simplified tax system), types of projects being implemented (those involved in the provision of programming services, those involved in product development). It is determined that the greatest importance for the organization of accounting is the classification mark, such as the customer (the provision of services / software development on request of an external contractor, or this is in accordance with the objectives of the management). A comparison of service and product IT companies defined by this classification has been conducted. The practical value of the proposed classification of IT enterprises lies in the possibility of its use by management personnel for: operational management of business; a clear explanation of what results in achieving high performance; identification of the most effective directions and projects, the impact of which will allow to achieve qualitatively new results. Prospects for further research are the use of the proposed classification to improve the process of accounting organization in IT business.