ACCOUNTING OF CLOUD TECHNOLOGIES (СALCULATIONS): THEORETICAL AND METHODOLOGICAL ASPECTS
DOI:
https://doi.org/10.31073/foodresources2025-25-25Keywords:
information technology, cloud technologies (computing), cloud services, intangible assets, accountingAbstract
Subject. Innovative activity is the basis of the development of the national economy and is characterized by technological, information and other innovations. Such innovations must have the correct regulatory and legal regulation and, accordingly, information and accounting support. Therefore, to form an effective information system, business entities are now increasingly using new software products - cloud technologies. They belong to advanced information technologies, having mastered which business entities receive virtual hardware, platforms, services and software via the Internet. Purpose. To investigate the essence of cloud computing, to reveal the advantages and disadvantages of their use and to provide proposals for the methodology for accounting for cloud technologies (computing) by users. Purpose. To investigate the essence of cloud computing, to reveal the advantages and disadvantages of its use and to provide suggestions on the methodology for accounting for cloud technologies (computing) by users. Methods. To substantiate theoretical provisions and clarify the essence of the concept of "cloud technologies", the methods of theoretical generalization, grouping and comparison were used; to identify problems and solve them using accounting for cloud technologies - analysis, synthesis, induction, deduction and modeling. Scope of application of the results.. The scope of application is the professional environment of accountants, auditors, enterprises, public professional associations and higher education institutions.
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