Loskorikh H. Accounting and analytical support of IT enterprises. – Qualifying scientific work on the rights of the manuscript

The dissertation is devoted to the substantiation and deepening of theoretical and methodological provisions and the development of scientific and practical recommendations for improving the accounting and analytical support of IT enterprises. The vector of development adopted at the state level for the digitalization of the economy creates favorable conditions for the functioning of entities in the field of IT. Adequate information support, which is produced by accounting, is necessary to ensure the conduct of their effective activities. The following tasks were set and solved in the work: to reveal the features of classifications of IT enterprises, which determine their peculiarities of activity and have a decisive influence on the organization of accounting at these enterprises; to develop a theoretical basis for the formation of a system of accounting and analytical support of IT enterprises; identify the risks of IT enterprises with the disclosure of their types required for the selection of accounting and analytical technologies for their management; identify the features of the organization of accounting and justify the specific objects of accounting policy for IT companies with the disclosure of elements for each of them; to analyze the methodological support of accounting transactions with software for compliance with the requests of management staff of IT enterprises; to reveal the features of accounting methods to reduce the risk of IT companies; identify the features of the implementation of management accounting at IT enterprises and form a system of management reporting, based on the specific characteristics of their activities; to reveal the method of evaluating the effectiveness of IT enterprises.