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Home / Journals / Auditor / Volume 11 Issue 11 / Methodology of End-to-End Accounting of Services: from Electronic Document to Operational Cost Calculation
Methodology of End-to-End Accounting of Services: from Electronic Document to Operational Cost Calculation
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Citations:

METHODOLOGY OF END-TO-END ACCOUNTING OF SERVICES: FROM ELECTRONIC DOCUMENT TO OPERATIONAL COST CALCULATION
Kseniya Azzheurova 1
Yu. Gritsyna 2
Authors:
1.  Kursk Branch ща Financial University under the Government of the Russian Federation (Department of Economics and Finance, Associate professor)

Kursk, Kursk, Russian Federation
2.  Pharmstandard JSC (Director of the OCO (SSC))

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2025-11-11-16-22
Pages:
from 16 to 22
Status:
Published
Received:
18.12.2025
Accepted:
18.12.2025
Published:
18.12.2025
Subject area:
UDC 657.1.011.56
Language:
Russian
Keywords:
accounting automation, accounting for services, FSBI 27/2021; end-to-end analytical sections, cost of services, electronic document management
Abstract and keywords
Abstract:
The purpose of this study is to develop and validate a comprehensive methodology for end-to-end service accounting. The research methodology is based on a systems analysis of regulatory legal acts and instrumental modeling of processes in standard automated systems. Key results of the study include: formalization of requirements for organizing electronic document management, ensuring the reflection of incoming expenses in a «period-to-period» mode and the automatic preparation of VAT tax reports; development of a model for end-to-end analytical breakdowns, bridging the gap between accounting and management accounting; and justification of the need to implement a dual-loop system for calculating the cost of services rendered (planned and actual) for operational profitability management.

Keywords:
accounting automation, accounting for services, FSBI 27/2021; end-to-end analytical sections, cost of services, electronic document management
References

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