The problem of creating a decision support system (DSS) for products/services in IT companies using an effective conceptual approach has been solved. The developed mathematical model of DSS for IT-business is represented. It-business is considered as a business focused on implementation and support of innovative projects. The mathematical model is intended for the use by an IT company as a separate IT project and a group of IT projects. Elements of graph theory and tensor analysis were used to create the mathematical model. DSS, with the use of the mentioned model, can be interactive and offer an effective solution by minimizing or maximizing the factor or group of factors that influence that decision. The search for the best DSS solution was reduced to the task of optimizing the integrated criterion, minimizing or maximizing the factor or group of factors influencing the decision. Since the possibility of negative values of the objective function for certain parameters of the weight of the edge of the digraph was clarified, the application of the Bellman-Ford algorithm for this reason was justified. The method of linear convolution was used for efficient operation of the algorithm. This allowed us to use the algorithm to solve multicriteria problems, in the absence of information about the form of the integral function. An adaptive algorithm was used to speed up the work. It is that the results of query processing form a database of templates. This will allow you to quickly find a solution for a similar query, even if you change the initial conditions. A universal approach to structuring the work of an IT-company has been developed. This allows formalizing requests to the DSS and to receive formalized responses both at the specific stage of the project, a separate type of work on the project and the project portfolio and the IT-company as a whole. This, in turn, allows optimizing the use of computer resources when working with DSS, reducing both the time to perform requests in the interactive mode, and for the formation of variants of the solutions for the tasks set by the user via DSS. Structuring according to the main features of the project allowed group the work of the IT company according to available resources and desired results. This will allow you to plan and organize the work of each employee to work not only in one project, but to perform work in different projects. It is also possible to plan and organize the work of working groups. Each of the executors of these groups is formally subordinated to their structural units and, at the same time, to the coordinator of the respective project. The proposed approach allows you quickly reorienting DSS to perform radically different tasks, to fulfill a different purpose, to other areas of work of an IT company, other projects. It would only take time to update and replenish the DSS database.

The activities of IT companies are inherently quite risky, which requires thorough research. The purpose of the study is to reveal the features of accounting methods to reduce the risk of IT companies. To achieve this goal, the following methods were used: analysis and synthesis, logical generalization, comparative comparison, graphical method. The need to form for IT companies not only required reserves, but also others, determined based on the specifics of their activities. The article considers ways to manage the risks of IT companies (diversification; reservation; limitation; insurance and self-insurance; hedging; planning and forecasting) in terms of their two groups: 1) the risks of the IT project; 2) risks of organization and implementation of activities. The risks faced by IT companies in the course of their activities are divided into: those that can be eliminated and taken into account in accounting; those that are not taken into account in accounting. Particular attention is paid to reservation as an accounting method of reducing the degree of risk. Problems of theoretical and practical nature of its use are systematized. The downside of using reservation as an accounting way to reduce the risks of IT companies is the additional burden on the accountant. Subject to the development of appropriate methodological support and in terms of information and computer technology, these points are leveled. There are proposals for the types of reserves for future expenses for IT companies, which became the basis for the organization of their analytical accounting to account 47 “Provision for future expenses and payments”. It is proposed to open sub-account 479 “Reserves for future expenses related to the implementation of the IT project” and analytical accounts to it: 479.1 “Reserves for fines”; 479.2 “Reserves from lawsuits”. The elements of accounting policy in terms of reserves to ensure risk management of IT enterprises have been determined (methods and frequency of provisions, the maximum amount of allocations to reserves, methods of accounting for reserves, indicators of the need to create reserves).

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The relevance of the study lies in the need to determine the specific characteristics of the activities of IT enterprises that determine the features of the organization of management accounting. If it is properly organized, it is possible to achieve an increase in financial results indicators. General scientific methods of cognition, the method of data grouping, and a systematic approach were used to conduct the study. The article substantiates cases in which there is a need to implement a management accounting system in an IT enterprise. The main features of the activity of enterprises in this field are determined (a small share of material costs in the structure of the cost of services in the field of IT; the need for a high-tech base, timely updating of technical maintenance and software in accordance with the growth rate of IT; high-risk activities; the possibility of remote work of employees without loss of labor productivity) and their impact on the organization of management accounting is reflected. Considerable attention is paid to the organization of cost accounting depending on the business organization models of an IT enterprise, in particular, it is recommended to reflect them based on the individual participation of each specialist in a particular IT project. Based on a comparison of fixed Price and Time&Materials pricing models (based on such characteristics as the essence, budget definition, timing of IT project development, advantages and disadvantages), management reporting requirements are reflected. Recommendations for choosing a software product for management accounting in an IT enterprise are given. The organization of management accounting in accordance with certain features will contribute to the prompt receipt of information necessary in the process of making managerial decisions.

доктор економічних наук, професор, декан факультету обліку і фінансів Житомирського державного технологічного університету Лоскоріх Г.Л. аспірант кафедри обліку і аудиту Житомирського державного технологічного університету