Accounting for Software Development Operations in It-Enterprises: Areas for Improvement

Abstract

The purpose of the study is to identify areas for improvement of accounting operations with software to create appropriate information support for the management of IT enterprises. To achieve this goal, the following scientific objectives are identified: to evaluate the options for accounting software, to analyze scientific papers on certain stages of software development in the IT-enterprise, to improve information support of the software development management process in the IT-enterprise. The relevance of the study is due to the rapid development of IT in many countries around the world, including Ukraine. Effective management of IT enterprises requires special attention to accounting as the main source of information. The following methods were used to solve the tasks: analysis and synthesis, logical generalization, comparative comparison, graphical method. The article pays attention to the accounting of software development operations as one of the main aspects in IT-enterprises. The options of accounting software (as an object of fixed assets, intangible assets, royalties, expenses of the period), as well as generalization of the order of accounting for income and expenses of the IT company (when transferring development software) depend on the wording of the contract. The process of software development management in the IT-enterprise is reflected on the basis of accounting information, which allowed to determine the necessary analytical sections of costs (orders, development stages) incurred during this process, and justify the management as a basis for the allocation of the time required to implement each IT project. The implementation of these proposals will facilitate the prompt calculation of the payback of the IT-project, facilitate the processing of credentials and the construction of management reporting.