Теоретичні та прикладні питання економіки. Збірник наукових праць.
Випуск 1 (48)
УДК 657
JEL М40
ORCID ID 0009-0001-9398-9772
DOI https://doi.org/10.17721/tppe.2024.48.9
Zasadnyi B.А., Doctor of Economics Science,
Taras Shevchenko National University of Kyiv
Tanasiuk A.V., II year of master's degree
Specialized program "Accounting, Taxation and Control"
APPLICATION OF RPA SYSTEMS FOR ROBOTIZATION OF ENTERPRISES' ACCOUNTING PROCESSES
The article explores Robotic Process Automation (RPA) as a technological solution that enables end-users to program or train software robots to perform various operations such as data processing, system interaction, and office tasks. It identifies typical office operations that can be automated using RPA and emphasizes that accounting processes can be effectively automated using robotic software agents. Key areas of accounting process automation are identified, including period closing, reporting, accounts receivable and payable, cash management, general ledger management, inventory, and others. Implementation cases of RPA from various sectors such as technology, printing, and manufacturing have shown significant positive results, including reduced processing time, cost savings, and improved efficiency and accuracy of processes. It is highlighted that the most frequently chosen processes for RPA are purchasing and selling and internal reporting, characterized by routine nature and lack of need for complex decisions. Automating such processes leads to significant productivity and accuracy improvements in accounting. The automation of processing incoming tax invoices is discussed. The benefits of automating accounting are examined, including reduced error risk, increased efficiency, time and resource savings, accuracy and compliance assurance, enhanced analytics, improved process management, greater visibility of results, geographical and cultural independence, and positive impact on employees. Preconditions, challenges, and risks affecting the expected outcome of RPA automation are analyzed. Key aspects to consider when implementing RPA include process design, compatibility with existing IT infrastructure, data security and confidentiality, support and maintenance, as well as task limitations.
Keywords: automation, robotic process automation, RPA, robotic business process automation, accounting processes, accounting robotization.
Full Text: PDF
DOI: https://doi.org/10.17721/tppe.2024.48.9