СУТНІСТЬ ТА РОЗВИТОК ЕЛЕКТРОННОЇ ТОРГІВЛІ В УКРАЇНІ: ОБЛІКОВИЙ АСПЕКТ
The essence and features of electronic commerce in the world and in Ukraine under modern conditions have been observed in the article. The advantages and disadvantages of electronic commerce, development prospects and favorable factors of impact have been determined. The essence, the main tasks, Internet marketing tools as corporate website, context advertising, media advertising, advertising on vidmets, product placement in online games etc., and the benefits of its use for modern Ukrainian enterprises, namely obtaining competitive advantages due to the possibility of saving time and minimizing costs, have been identified. The problem issues of accounting display of electronic commerce, in particular the basic requirements for document processing, have been determined. An important issues for accounting have been determined: the way delivery to the consumer and modeling optimal logistics chain for minimizing road costs; identifying websites as an asset (an intangible asset); settlements with customers; returning goods for various reasons. The rapid development of Internet commerce impacts the method of accounting and economic analysis, creating new job modeling the behavior of an enterprises to obtain competitive advantage.