Проблеми обліку діяльності у сфері електронної комерції
Дата
2017-12
Автори
Валькова, Наталія Вячеславівна
Брохун, Наталя Степанівна
Назва журналу
Номер ISSN
Назва тому
Видавець
Вісник Хмельницького національного університету
Анотація
У статті визначені основні напрямки діяльності у сфері електронної комерції, основні ключові моменти, на які підприємства повинні звернути увагу для забезпечення такої діяльності, проаналізовано нормативно-правове забезпечення та проблеми обліку діяльності підприємств у сфері електронної комерції.
The aim of the article is to identify the main areas of activity in the field of e-commerce, the components provide such activities, the analysis of the regulatory, legally and accounting problems of enterprises activities in the e-commerce. The article deals with the types of activities belonging to the area of e-commerce in accordance with the Law of Ukraine "On e-commerce". Research is being carried out on key issues in organizing e-commerce activities, such as: the choice of a web service (platform) for providing services and registering users, creating an e-store; payment system selection; the choice of the system of promotion of information about goods, work, services. Participants in economic relations in conducting activities in the e-commerce, act: a business entity that provides (sells) products (goods, works, services) with the use of information and telecommunication systems; buyers (customers of products, goods, works, services); service providers of intermediate nature in the information sphere (financial, advertising, information and communication). The main problems of the conclusion and recognition of electronic contracts and electronic documents, the risks of substituting a document for a document with other conditions are considered. The issues of determination of the date of performance of works, provision of services, and documentary support for them, which affects the process of calculation and payment of value added tax are investigated. defined basic accounting rules for e-commerce activities The purpose of further research and development in the field of accounting in e-commerce is to improve the system of documenting transactions taking into account the possible risks for sellers of goods, works, services and for consumers.
The aim of the article is to identify the main areas of activity in the field of e-commerce, the components provide such activities, the analysis of the regulatory, legally and accounting problems of enterprises activities in the e-commerce. The article deals with the types of activities belonging to the area of e-commerce in accordance with the Law of Ukraine "On e-commerce". Research is being carried out on key issues in organizing e-commerce activities, such as: the choice of a web service (platform) for providing services and registering users, creating an e-store; payment system selection; the choice of the system of promotion of information about goods, work, services. Participants in economic relations in conducting activities in the e-commerce, act: a business entity that provides (sells) products (goods, works, services) with the use of information and telecommunication systems; buyers (customers of products, goods, works, services); service providers of intermediate nature in the information sphere (financial, advertising, information and communication). The main problems of the conclusion and recognition of electronic contracts and electronic documents, the risks of substituting a document for a document with other conditions are considered. The issues of determination of the date of performance of works, provision of services, and documentary support for them, which affects the process of calculation and payment of value added tax are investigated. defined basic accounting rules for e-commerce activities The purpose of further research and development in the field of accounting in e-commerce is to improve the system of documenting transactions taking into account the possible risks for sellers of goods, works, services and for consumers.
Опис
Ключові слова
електронна комерція, електронний договір, електронний документ, e-commerce, e-contract, e-document
Бібліографічний опис
Валькова Н.В. Проблеми обліку діяльності у сфері електронної комерції / Н.В. Валькова, Н.С. Брохун // Вісник Хмельницького національного університету. Економічні науки. - 2017.- № 6, т.3 (252). - С. 80-84.