Neskhodovskiy I. Accounting of money resources and the control of their use in trade's enterprises

In the dissertation the covered questions of improvement of the account of money resources and the control their use in trading enterprises with use of a modern information technology are considered. The critical estimation a condition of management is carried out by money resources; priority directions of improvement of their account and to the control are defined. In work practical and legislative preconditions of creation of the electronic form of the account of money resources are defined, the sequence and feature of performance of procedures are considered at realization of electronic processing of the information. In the dissertation are defined new object of the account "E-cash", for their account the author develops a full complex of methodological maintenance with introduction of the new account, possible correspondence of accounts are developed, the technique of their display in financial reports is defined. The multilevel analytical account which gives the chance operatively with necessary level of detailed elaboration to receive the information on movement of funds on trade enterprises is developed for improvement of a supply with information of management by money resources and facilitates reporting drawing up. In work methodical recommendations about creation of the integrated monitoring system of e-cash with use of foreign experience which includes organizational, technical and program aspects of the system directed on introduction of electronic technologies at performance of a complex of trading operations with use of computer technologies that is a strategic direction of development of trade are developed. Possible threats which are connected with movement of funds are defined, measures on avoidance or elimination of consequences of the given threats are developed.