information computer network electronic document

No matter how optimists and skeptics argue about electronic documents However, no one denies the fact that the vast majority of office documents are created in computers. The reasons for such an unconditional victory of information technology are quite clear:

• - electronic documents are easy to create, edit, reproduce, distribute and forward;
• - it became much easier to search necessary information, and even contextual search provides opportunities that could only be dreamed of when doing paperwork;
• - it is easier and with less effort to solve the issues of reserving information and documents, creating insurance funds, etc .;
• - in business and public administration, electronic documents, if used correctly, can speed up decision-making and improve their quality.

Wide use electronic systems preparation and management of paper documents is gradually blurring the line between electronic and non-electronic documents. In a number of laws and standards different countries world printout, for example, is defined as a form of presentation of an electronic document on paper.

V regulatory documents our government bodies also appear similar formulations:

Regulations on the requirements for the activities of financial market participants when using electronic documents (approved by Order Federal Service for financial markets from 08.12.2005 N 05-77 / пз-н):

"... a document in electronic form and (or) a copy of it on paper, certified in accordance with the established procedure ...".

Regulations on the procedure for recognizing persons as qualified investors (approved by Order of the Federal Service for Financial Markets dated March 18, 2008 N 08-12 / pz-n):

"4.7. A person recognizing as a qualified investor is obliged, at the request of the FFMS of Russia and in accordance with the specified requirement, to submit the register in electronic form and (or) its copy on paper, certified in accordance with the established procedure."

However, electronic documents, like any technology, have their drawbacks that have to be taken into account:

• - rapid obsolescence of technologies, which forces organizations to constantly improve the methods of work used, regularly move documents and information from one system to another, and migrate them from outdated media and formats to new ones;
• - short service life of information carriers and their diversity, which leads to a fairly frequent update, which requires the organization to constantly monitor the safety of information;
• - unresolved legal problems and, above all, the issue of legislative recognition legal force actually used electronic documents;
• - the complexity of not only ensuring the safety, but also the destruction of electronic documents in comparison with paper documents;
• - the need to use highly qualified personnel, whose salary automatically increases the cost of managing documents and information.

In addition, it is now impossible to completely abandon paper and other analog media for a number of reasons:

• - first of all, these are the existing requirements of legislation and regulations for the execution of a number of documents on paper. This primarily applies to the most significant documents in business activities, such as statutory documents, property documents, licenses, etc .;
• - no matter how much we talk about the advantages of electronic documents, it should be borne in mind that many managers and specialists, when making important decisions, are more convenient to work with paper;
• - it is equally important that a well-functioning technology for the creation, processing, long-term storage and destruction of paper documents has developed over several centuries, there is both a full-fledged legislative and regulatory framework and methodological developments and recommendations that can be used in practical work;
• - no special requirements for handling paper and microfilm technical means, which makes these types of media preferable for storing duplicates or copies of those documents that may be urgently needed in the event of various kinds of emergencies and disasters, when electronic documents may not be available.

Despite the fact that the world community is not yet ready to completely abandon paper documents, their shortcomings are increasingly making themselves felt, which are aggravated by the constantly growing requirements for the speed of information processing and decision-making: - low speed creation, processing and transmission of documents and information on paper is worse incompatible with the needs of business and government, which are increasingly used Information Technology... It is almost impossible to document “electronic” activities on paper alone;

• - it is much more difficult and slower to search for information in paper documents, which is extremely inconvenient for operational work;
• - the storage of paper documents requires significant areas, which requires constantly increasing costs for renting or purchasing premises, their equipment and an increase in the number of personnel serving these storages;
• - the management of paper documents (including the management of access to them) usually takes place at the case level, which is increasingly proving to be insufficient both in solving problems of the main business activity and in ensuring information security.

Electronic document management is increasingly being introduced into large and small businesses, as well as into government structures. Transition from manual mode work with documents on electronic and automated is practiced everywhere today. In this article, we will understand what electronic document management is, what are its main advantages and find out if it has any disadvantages.

What is electronic document management?

This business automation system is a set of measures for managing any types of documents, from their creation to archiving. The key difference between electronic document flow and paper flow is the transfer of the entire process of working with documents to an IT platform. Such a document flow allows you to easily manage the contractual process - from the moment the contract is developed in the system, its approval and up to its execution.

The principle of electronic document management

The main principle of working with electronic document management is the creation of a single database of documents, which precludes the possibility of loss or re-creation of a document in advance. The system of instant search for a file by its various parameters allows you to find required document even with limited information about him.

When creating any document, the electronic document management system allows performing several operations in the system at once. And this significantly reduces the time spent on processing the document, and also helps to determine the responsible person at every stage of its movement. Creating templates for different types documents significantly saves the time of working with them, and also minimizes errors in their creation.

Pros and cons of electronic document management

One of the main advantages of electronic document management is the ability to streamline the entire process of working with documents. You will be able to determine their status and the person in charge at any time. Unlike working with paper workflow, an employee will not be able to lose a document or assign it the same number, since this happens automatically in the electronic document management system.

Increasing the speed of working with documents - another important point when introducing electronic document management. The file instantly goes to the right employee responsible for this or that stage of work with the document. Also, electronic document management allows you to quickly edit existing documents if an error was made in them. Every new edition The system will save the document, which enhances control over the process.

Organization remote access to the electronic document database allows you to always have the necessary file with you, wherever you are.

The security system of electronic document management is at a high level and reliably protects your documents from unauthorized access.

If we talk about the disadvantages of electronic document management, then they can only include the costs of introducing the platform into the business and the time it will take for the company's employees to get used to new system work with documents. If your business is small or medium-sized, or if you have just entered the market, then you can significantly save the time of transition to electronic document flow when digitizing a small amount of paper documents you already have. In addition, right now you can choose a new generation of electronic document management, a system with intelligent management. For example, a development with robotic technology from controls in an automatic mode. The intelligent robot independently launches document approval processes and controls their execution. A few years ago, such technologies were not presented on the business automation systems market, so most companies still use classic electronic document management programs. Their functionality is not as extensive and varied as the capabilities of the Flexbby One system.

Pros and cons of using electronic document management

the signing of an agreement by using e-mail will be recognized on a par with regular letters, telegrams, telexes, telefaxes, etc. without

Amendments to the Civil Code of the Russian Federation are still under consideration, and the tax authorities are already ready to receive electronic documents from them. Both accounting and tax legislation does not prohibit the use of electronic primary documents:

• currently operating the federal law dated 21.11.96, No. 129-FZ "On accounting" does not contain restrictions on the recording of transactions on an electronic document;
• the new law on accounting dated 6.12.11, No. 402-FZ, which comes into force next year, contains a direct indication of the possibility of reflecting business transactions on the basis of paper and electronic documents.

However, the practice, which has just begun to take shape, shows that there is still a long way to go before the "popular" exchange of invoices and other primary documents.

In general, of course, it is encouraging that the regulatory legal basis for legally significant electronic document flow, including the exchange of electronic invoices, formed, successfully completed. Therefore, in many especially large enterprises and organizations are beginning to seriously consider the transition to paperless workflow.

Everywhere has its pros and cons. For example, someone who uses the 1C program can already afford to send an electronic document by pressing one button, provided that:

secondly, for some primary documents the legislator has established its own rigid formats, for example, on the format of the invoice (order of the Federal Tax Service dated 5.03.12, No. ММВ-7-6 / [email protected]"On the approval of the formats of the invoice, the journal of accounting of received and issued invoices, the book of purchases and the book of sales, additional sheets of the book of purchases and the book of sales in in electronic format"). To others only recommended in order to provide taxpayers with the opportunity to exercise the rights to refer the primary documents at the request of the tax authority. We are talking about the recommended formats of the TORG-12 consignment note, the acceptance certificate for work (services) (order of the Federal Tax Service dated 03.21.12, No. ММВ-7-6 / [email protected]"On the approval of the formats of primary accounting documents").

Thus, in the list of recommended formats for documents that tax office can be accepted in electronic form, there are no very forms of acceptance certificate for completed contract construction and installation work (KS-2), acts of offset reconciliation, etc. In addition, many organizations use revised forms of documents. As a result of this approach, the number of adherents of electronic document management will be minimal, since according to the KS-2 form it is a very popular document. There is, of course, a way out for construction organizations: in the contract, it can be indicated that interim settlements are made according to an act of free form (in the format approved as recommended by the Federal Tax Service of Russia), and the final settlement is made according to the KS-2 form. The latter will be submitted in paper form until its electronic format is approved.

In view of the fact that it is more convenient to transfer documents in a set than separately one at a time (for example, an invoice by electronic means, an act in paper form), it is appropriate to use the forms recommended by the tax authorities.

There will, of course, be exceptions. So, for example, it will not be possible to transfer the consignment note either today or tomorrow in electronic format, since it must contain the signatures of three parties - the customer, the carrier and the recipient of the goods.

Surely, many will have a desire, just in case, to make paper versions - duplicates of electronic documents with signatures and seals. The fallback option, of course, does not hurt, if only the same amount is not reflected twice in the accounting records.

Consider the issue of the date of receipt of the invoice, on which the moment of applying the VAT deduction from the buyer depends.

With regard to the paper version of the main VAT document - invoice - the following dates can be considered:

• the date stamped on the invoice. If the invoices arrive by mail, the end of the quarter has come and the taxpayer reflects the deduction in this quarter, then the envelope can be sent to waste paper, and the invoice can be sent to the book of received invoices and, accordingly, to the purchase book. Other documents are easier to work with, since they do not need to be recorded in any controlled books and journals;
• date on the postmark - this option is very convenient when the VAT deduction can "spoil" the picture for reporting period as the IRS often disputes the ability to play with invoice dates between tax periods;
• the date on the courier's receipt is both easier and more difficult at the same time. On the one hand, within one or two days, it is possible to agree on fixing a convenient date, for example, in the case of delivery at the end or outside of the working day. On the other hand, you cannot change the date of the receipt unilaterally, as in the case of postal delivery.

With regard to the electronic version of any primary documents, only one date is considered - the receipt of a notice from the buyer. This can indeed turn out to be problematic due to the fact that in practice it is often necessary for some reason to replace a document.

In paperwork, at the request of the buyer or supplier, documents can be replaced almost always "retroactively". In the case of issuing an electronic invoice passing through the operator, i.e. through a third party, this is simply impossible. Of course, you can generate an invoice and even send it by e-mail to the client, but the operator will not miss an invoice dated June 27, neither July 5, nor even June 28.

This must be borne in mind by those organizations that provide so-called continuing services or deliveries, and submit one document for several deliveries at once. These include communication services, the Internet, the supply of bakery and dairy products. Even with electronically it is unlikely that a large number of counterparties will be able to display extracts of shipping documents. Therefore, one buyer will "close" receipts for the month with the last date, another - 3-5 days after the end of the month, but the preliminary closing (3-5 days before the end of the month), as is now done with paper documents, the operator should not miss ...

In other words, if the organization writes in the electronic invoice that the invoice is issued for services rendered in June of the current year, then the invoice must be dated only June 29 (or June 30, if that day was a working day in the organization) or 2 –3 July 2012

In practice, the following situations may arise:

• at the end of the quarter, the buyer most likely will not receive an invoice due to the weekend, and he really needs it. In order not to lose good relations, the supplier is ready, of course, to do everything for him. Then, despite the existence of an agreement on the exchange of documents electronically, the supplier has every right to issue an invoice in paper form. In this case, the electronic duplicate is no longer sent;
• the invoice was sent, but the buyer noticed an inaccuracy and the invoice was returned to the supplier for revision. This invoice is already registered in the sales ledger on the day it was sent to the operator.

In invoices drawn up from the date of entry into force of the Government decree Russian Federation dated 26.12.11, No. 1137, corrections are made by the seller (including in the presence of notifications drawn up by buyers to clarify the invoice in electronic form) by generating new copies of invoices. In a new copy, it is not allowed to change the indicators indicated in line 1 of the invoice (date / number) drawn up before the amendments were made to it, and line 1a is filled in, which indicates the serial number of the correction and the date of the correction. Thus, both the previous and the new copies of the invoice are recorded in the sales book (clause 7 of Resolution No. 1137).

Such actions are not provided for the purchase book. In other words, if a re-invoice is received, only the second, last copy of the invoice will be registered with the buyer.

To control the current actions (of your operator / counterparty) in the invoice list program, two columns will be used, which reflect the summary state of the electronic document flow according to the documents of the infobase: in the first column - the state of the document flow by the organization (everything is done / signed / actions are required / wait), in the second - the state on the part of the counterparty and the operator of electronic document management. The accountant will always see what to do, or just wait a little.

In the case of issuing electronic invoices, the purchase book will duplicate the register of received invoices, which can be sent simultaneously in paper and electronic forms (serial numbers filled in automatically). With regard to the sales ledger, the situation may be different. So, in the journal of issued invoices, before sending the invoice to the operator-buyer and receiving confirmation from the operator or notification from the buyer, there may be no entries, and the sales book contains the amount in accordance with the accounting entry: D-t 62, K-t 90, according to which the invoice for shipment is generated.

In this regard, in the VAT declaration, turnovers on account 68, subaccount "VAT", should be compared with the sales book, and debit turnovers - with the register of received invoices;

3) the primary documents are generated, sent, but the buyer cannot load the indicators into his program: the total amount of delivery, the amount of VAT is there, and the assortment presented in the documents is not read. This is possible, since the supplier may call the product potato, and the buyer may call it potato. What to do?

In this case, the presented names should be synchronized to select a similar position in the supplier's documentation, which should be provided for by the program.

In conclusion, we note that the transition to electronic document management is a tribute to the times in order to harmonize national legislation in relation to electronic invoices. So, the European Union has been dealing with the use of electronic invoices for almost ten years. Therefore, those organizations that operate on world markets, one way or another, will have to adapt to new conditions and, we hope, only temporary inconveniences.

The introduction of an electronic document management system also increases the level of confidentiality. Each participant gets exactly the degree of access to company documents that corresponds to his authority: reading, editing a document, or full rights. All actions are recorded in the computer system, so at any time you can see who worked with the data, made changes to them. In general, the problem of confidentiality is very acute. The loss of some company documents can result in millions of damages. After all, paper documents can be easily removed from the folder and all information can be transferred to the side. When implementing an electronic document management system in a company, it will not be possible to completely eliminate information leakage, of course, but you can always see which of the employees, when, at what moment and how they used these documents.

Pros and cons of electronic document management

An organization that decides to use electronic invoices should take the following steps. First, to conclude an agreement with an electronic document management operator, which ensures the exchange of open and confidential information via telecommunication channels within the framework of the electronic document circulation of invoices between the seller and the buyer. Note that the operator must be part of the network of trusted operators of electronic document management, organized by the Federal Tax Service of Russia.

The participation of an operator in such a network means that it guarantees compliance with the requirements of regulatory legal acts governing information interaction between participants in the legally significant document flow of invoices in electronic form via telecommunications channels using electronic signature(P.

Electronic document flow: pros and cons

Info

Electronic digital signature(EDS) is an analogue of a handwritten signature, which is a means of protecting information, providing the ability to control the integrity and confirm the authenticity of electronic documents. EDM can be used to automate the office, create an electronic archive of documents, corporate electronic document management (workflow), manage the contractual process, automate the work with QMS (quality management system) documentation and to automate citizens' requests. EDF can be used in any company, regardless of its size and form of ownership, the system can be configured to work both within a small structure (department, department) and within a geographically distributed organization with a developed scheme of information flows.

2.

Pros and cons of using electronic document management

Ecology. In Russia, environmental issues are not yet very fashionable in business, but still refusing to use office paper will save a lot of trees. Think about environmentally harmful production and recycling of cartridges and the electricity used by printers. Cons Continuity. Digital data can be easily accessed, but also easily lost.

If the hard drive fails, all documents stored on it will disappear. In order not to lose data, you need to use an external backup system. Safety. Confidentiality of information is a major concern in paperless offices.

Electronic primary documents: pros and cons

Based on the long-term practice of introducing standard editions of TEZIS - Basic and Standard, the following scheme has developed:

• System installation - maximum 1 business day.
• System administrator training -1 working day.
• System setup - 5-10 business days.
• User training - the number of days depends on the number of user groups, maximum 5 working days.
• Trial operation - 22 working days.

At this point, the implementation is considered complete, and the system goes into commercial operation. “In practice, the implementation stages of the“ box ”are much faster. 4 hours are allocated for installation, 4 more - for administrator training, and 4 more - for training one user group ", - comments Ekaterina Koroleva, leading specialist technical support THESIS.

Electronic document management in the company - pros and cons

IT and business The idea of ​​abandoning paper workflow has been discussed for a long time. New technologies make it possible to almost completely abandon paper. But this does not mean that this decision will suit any company and is so easy to implement.
Unfortunately, while the possibility of electronic document management is limited by law, and users are not yet ready for such a regime. Consider the pros and cons of electronic document management. Pros Savings. Avoiding paperwork can result in significant cost savings.
Think about how much you spend each month on paper, ink, postage, etc. In addition, these documents need to be stored somewhere. All this can cost you a pretty penny. Access. Electronic document management assumes the digital format of all documents.
They can be stored in the cloud by accessing the data through web applications.

/ electronic document management

The choice between "standard" and "design" implementation is difficult enough for companies looking for ways to speed up the work with documents and move to a "paperless" document flow. What is more important - to automate the processing of documents, spending the minimum budget and time, or to simplify the work of employees using a solution that is most adapted to the needs of the business? In this article, we will consider the pros and cons of EDMS using the example of projects for the implementation of three editions of the TEZIS system - Basic, Standard and Extended. You can read about them briefly here, and a detailed overview - below.

The functionality of the EDMS in different editions From the choice of option implementation of EDMS the resulting functionality directly depends.

Pros and cons of sed in different editions

Electronic document management allows you to optimize the training process for new employees and the introduction of new processes in the company. The introduction of new instructions and regulations in electronic document management is much faster than informing each employee separately and familiarizing him with paper documents. Electronic document flow increases corporate culture.
All structures of the company operate in a single information space, which allows almost every employee to be involved in corporate processes. The existence of electronic document management in the enterprise allows you to quickly adapt to changes in the market international standards... When new standards arise, a company operating in the electronic document management system can change its documents to a new template, which increases the level of competitiveness in the market.

Document flow

In the case of THESIS, it is a visual process designer.

• Tools for creating various reports, including graphical ones.
• Possibility of using ES (reinforced unqualified).
• Text recognition module.

Optionally, the standard edition of the system also offers a gateway with corporate portal and the ability to use the mobile version. The widest set of features is in the Advanced Edition, which involves fine-tuning the solution. In addition to all of the above, it allows direct modification of the program code and supports complex multi-server architectures in order to make the system as scalable, efficient and adaptable as possible for a specific company.

Disadvantages of electronic document management

Together with the key users of the system, the study and analysis of business processes that are planned to be automated are carried out at the customer's site. The examination result is recorded and agreed upon.

• Development and approval of a functional specification (FS). Based on the information obtained as a result of the survey, a functional specification of the future workflow system is developed and agreed upon, which includes a description of the automated business processes, design of forms and requirements for the system.
• Setting up and expanding the typical functionality of the TEZIS system, according to FS. In addition to the work on setting up the system specified in model plan implementation, work is carried out to configure and refine the EDMS TEZIS in accordance with the requirements of the approved functional specification.
• Transfer of settings, demonstration of the system.

Disadvantages of electronic document management

It should be noted that electronic document management has its drawbacks. A significant disadvantage of the electronic document management system is the problem of document safety. Indeed, at any time a virus can enter the computer, the system for saving documents may not work.

The problem can be solved by creating a redundancy system. One of the disadvantages of the electronic document management system is personnel, or personnel who are employed in the system. In the process of automating workflow, it may not be possible to avoid stress among employees who are accustomed to manual labor and with insufficient knowledge about electronic document management. In an electronic document management system, competent data entry is especially important. The human factor is especially important here, because the further uninterrupted functioning of the system will depend on the quality work of qualified personnel.

Disadvantages of electronic document management in comparison with paper

Moreover, it has a unique extension mechanism, thanks to which all modifications made on one version of the system will be compatible with the new version when updated. This makes it possible to automate on the basis of the EDMS processes that are completely unique and unusual for this group of systems, which can be important for companies that require a specific document flow. The standard edition also satisfies most of the needs for expanding the functionality of the system, in particular, the most important one - the creation of new business processes and reports. The visual designer of business processes, built into the EDMS, allows you to lay out new routes for the movement and processing of documents, and without the use of any programming tools.

Many companies, both large and small, have already appreciated the benefits of switching to electronic document flow between organizations. Today EDO is confidently entering daily life, displacing the usual paper bureaucracy, and for successful business it is important to learn how to handle it. Let's analyze the main positive and negative aspects of the transition to EDM 2017.

What are the advantages of electronic document management?

• The first advantage of EDF is a significant saving of time resources required for the formation, verification and approval of documents. This also applies to the internal office work of the company, and the exchange of data with counterparties and government agencies.

Submission of reports in electronic form with the Buchsoft Online system is a convenient, affordable and safe electronic document flow with government agencies!

• Electronic document management ensures the safety of the created documents. All information is stored in a single database, which is regularly backed up. With this approach, it will be irretrievably lost important documents physically impossible.
• The electronic archive provides a competent systematization and compact storage of a huge amount of data. Multivolume folders-registers with papers, hemmed and carefully stored by the clerk, easily fit on several removable media and hard computer disks.
• One cannot fail to mention the complete control of the head over all business processes in his organization. EDF makes it possible to gradually track the performance of any documentary work, which significantly improves the performing discipline.
• A well-configured electronic document flow allows you to segment the rights and powers. Responsible employees have access only to those documents that they need within the framework of their job responsibilities and competence. Thus, a layered approach to data confidentiality is provided. In addition, the system stores all information about recent changes, deletion and creation of new documents by employees.
• As part of the company's internal document flow, EDO 2017 ensures that employees are quickly informed of new work regulations, instructions, orders of the head and other local legal acts for review. Electronic document flow creates a single information space, involves each employee in the business process, and forms the corporate culture within the team.
• Finally, it should be said that in the modern world those who managed to adapt in time to all the rapid changes in the market of international standards remain competitive and cost-effective. And the electronic document management system contributes to this to a large extent.

The advantages of EDI are significant, but the system is not devoid of some negative sides... Let's consider them.