PRACTICAL ASPECTS OF INFORMATION SYSTEM USE FOR PUBLIC SECTOR ENTITY

Abstract

Accounting information systems are the most use among public sector software. However, according to recent expert estimations, their functionality are not use enough by public sector entities. This is due to lack of practical setup and use tips for the information systems. Practical aspects of information system implementation and use by public sector entities are studied insufficiently and need to be solved. The article is aimed at studying the features of accounting information systems, in particular the «UA-Budget» system, and development of recommendations for its implementation and use by public sector entities. In the article the tasks of accounting information systems for public sector entities are described. In Ukraine, the IT public accounting automation market is represented by programs, the leading ones of which are «Debet-Plus», «IS-PRO Budget», «Master Accounting», «FIT Budget», «UA-Budget» etc. Among them, system «UA-Budget» is the simplest one regarding its development and implementation. In the article the principles of public accounting automation are considered in the «UA-Budget» system. The stages of «UA-Budget» system implementation and use are presented. The practical aspects of accounting information system set-up, documents and business operation registration in it are investigated. The features of the "UA-Budget" system functioning are considered. It helps the public sector entities to avoid mistakes in using software and to provide the accounting data certainty.