An Innovative Performance of Refuge using Stowage Main Servers in Cloud Computing Equipment

Distributed computing has been imagined as the cutting edge engineering of IT Enterprise. It moves the application programming and information bases to the incorporated enormous server farms, where the administration of the information and administrations may not be completely dependable. There are various security issues for distributed computing as it envelops numerous innovations including networks, information bases, working frameworks, virtualization, asset planning, exchange the board, load adjusting, simultaneousness control and memory the executives. Putting away information in an outsider's cloud framework causes genuine worry over information secrecy. Hence, security issues for a large number of these frameworks and advancements are material to distributed computing. We propose a key worker encryption conspire and incorporate it with a decentralized deletion code with the end goal that a safe conveyed stockpiling key framework is defined respectively.

Peculiarities of the organization of management accounting in IT enterprises

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.

Risk classification of IT enterprises: accounting aspect

The presence of significant risks is one of the features of an IT enterprise. This necessitates a thorough study and justification of the types of risks that affect it. The purpose of the article is to determine the classification signs of risks of IT enterprises that determine the choice of accounting and analytical technologies for their management. To achieve this goal, a critical assessment of scientists' approaches to risk sharing was carried out. It has been established that the overwhelming majority of scientists, when constructing a risk classification in the IT sector, characterizes directly the work on IT products, projects, but does not take into account the organizational factors of the IT enterprise.It has been proven that the activities of an IT enterprise are influenced by both general (inherent in all business entities, regardless of the field of activity) and specific risks. When building a risk classification for IT companies, one should take into account such characteristics as the scope and consequences of the risk. The expediency of dividing risks according to the last criterion into admissible, critical, catastrophic is indicated. Specific risks are characterized by their factors, which made it possible to identify the risks of an IT project (associated with execution time, costs and quality) and risks of organizing and carrying out activities (technological, personnel, market and legal). The article provides a characteristic for each type of risk and discloses their significance for accounting and analysis. The proposed classification of risks of an IT enterprise creates a theoretical basis for their effective management. Further details of risks are carried out for each IT enterprise.

CLASSIFICATION OF IT ENTERPRISES: ACCOUNTING ASPECT

The relevance of the article is justified by the growing indicators of the IT sector. Despite the quarantine restrictions, most IT companies are more profitable. However, the growth rate is lower than before quarantine. This requires special attention to the organization of information support of the management process, which would take into account the specific features of IT enterprises. The main purpose of the article is to determine the characteristics of IT companies that have a decisive influence on the organization of accounting in these companies. This goal is realized on the basis of the application of methods of observation, comparison, analysis, synthesis, generalization. To harmonize the categorical apparatus, the essence of the concepts that are the result of the activities of the IT enterprise – IT service, IT product and IT product, from the standpoint of their reflection in the account. The impossibility of their identification is confirmed. They have different accounting implications for both the IT company and the customer depending on the terms of the contract and the purposes of further use. The specific properties of IT services are characterized, which include: the complexity of the IT service; low level of consumer involvement in the process; remote interaction between manufacturer and user. The influence of these features on the organization of accounting is described, in particular, the organization of analytical accounting and the development of management reporting. The need for deep knowledge of an accountant working in the IT field is substantiated. The mistakes made by accountants if their training in this area is carried out at an inadequate level are summarized. The main errors are incorrect classification of transactions, the presence of inaccuracies in accounting, overstatement of the tax base. Identified characteristics of IT enterprises (scalability, significant risks, high staff turnover) make additional demands on the organization of accounting. The areas that need the most attention to create the appropriate information support for the management of the IT enterprise are reflected. Prospects for further research are to reveal the impact of these features on the organization and methods of accounting in these enterprises.

IT ENTERPRISE KNOWLEDGE MANAGEMENT SYSTEM IN THE CONDITIONS OF REMOTE WORKFLOW

The article is dedicated to the basic principles ofIT enterprise knowledge mana­gement system formation. Approaches to determining strategic structural components and factors which influence the successful functioning of the system are deepened and sys­tematized. The generalized system of IT enterprise’s intellectual potential management in the conditions of remote workflow is created.

Investment management under the legislative regulation of Ukraine (the case of IT companies)

Introduction. Development of the information technology industry in Ukraine under economic crisis proves the relevance of research on further increase in investment in this area. The proper management of investment processes requires sophisticated methods fostering the information and technological revolution and being a decisive factor in overcoming the crisis. The purpose of the paper is to establish the relationship between the stages of investment management when creating an innovative product in the field of information technology under the stable and uniform investment legislation. The use of deductive method, analysis and synthesis allowed solving the task according to the purpose of the study. Results. The study of the investment law evolution in Ukraine in terms of investment policy, principles of investment activity and objects of investment activity allowed determining its impact on the investment climate. Certain steps are defined to improve the latter with regard to the international norms implementation in Ukraine. The positive aspects of the investment legislation norms that regulate investment relations and issues complicating the legal regulation of investor protection at the level of investment organization at the enterprise are analyzed. The conclusion is drawn on the investment management peculiarities in the production process of the IT enterprise taking into account both the innovation product nature and the adaptability of the investment organization model to the environment of external legal norms defined for the object, its services or IT services and internal management regulations based on key reference management systems (ISO). Ensuring the proper investment management creates strategic value for the enterprise, investors and users of the innovative product. Conclusion. As established, under the proper investment process management for the innovative product development, IT enterprises can achieve their strategic development goals and enhance competitiveness. The investment management model for IT enterprise is suggested, which contains four stages of the investment process: research of potential investment market in the field of IT, preparatory work to introduce investments in production, investing in innovative product development (IT), displaying of investment results. Internal factors (components) are provided for each of the steps to ensure the result of investment development.