{"id":1385,"date":"2025-07-26T18:17:04","date_gmt":"2025-07-26T15:17:04","guid":{"rendered":"https:\/\/it-decision.com.ua\/oblikovi-czentry-zczo\/"},"modified":"2025-10-21T11:34:25","modified_gmt":"2025-10-21T08:34:25","slug":"oblikovi-czentry-zczo","status":"publish","type":"page","link":"https:\/\/it-decision.com.ua\/en\/oblikovi-czentry-zczo\/","title":{"rendered":"Accounting centers (ACs)"},"content":{"rendered":"\n
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General Accounting Centers<\/h1>\n\n

YOUR PARTNER IN INNOVATION<\/p>\n\n <\/div>\n\n

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Structure of a Centralized Accounting Department<\/h2>\n\n
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\n Front office<\/span>\n Single Window for Recording Primary Documents for the Full Cycle, from Registration to Archival Storage<\/span>\n <\/div>\n
\n Middle office<\/span>\n Processing Primary Documents by Accounting Areas According to the Organizational Structure of the Centralized Accounting Department<\/span>\n <\/div>\n
\n Back office<\/span>\n Chief Accountants and Methodologists\r\nTax Accounting, Control of Accounting Accuracy<\/span>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n\n

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How the Centralized Accounting Department Operates<\/h2>\n \n
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\n 01<\/span>\n Traditional Accounting Department<\/span>\n The document workflow is unbalanced due to insufficient focus on the collection and recording of primary documents. There is a risk of delayed submission or loss of accounting records, which may result in inaccurate reporting and, consequently, tax risks and remarks from auditors.<\/span>\n <\/div>\n
\n 02<\/span>\n FRONT OFFICE<\/span>\n The front office is exclusively responsible for receiving and registering primary documents. A single registration window and the timely verification of primary documents for completeness and accuracy help minimize the risks of delayed processing and lost records.<\/span>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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In traditional accounting<\/h2>\n

The collection of primary documents is dispersed across various accounting functions. Accountants are engaged in different areas of recordkeeping, which prevents the establishment of a consistent standard for document processing. When new companies are added, additional accounting specialists must be employed.
This risk is eliminated in a Shared Service Center due to the high level of process standardization and unification.<\/p>\n More details<\/a>\n <\/div>\n <\/div>\n\n

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\n 1. The front office operates based on an internally regulated album-based technology<\/span>\n <\/div>\n <\/div>\n
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\n 2. The required details of primary documents are promptly verified and clarified for processing<\/span>\n <\/div>\n <\/div>\n
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\n 3. Primary documents undergo a barcoding procedure with the recording of the date, time of receipt, and the full name of the responsible initiator<\/span>\n <\/div>\n <\/div>\n
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\n 4. The target deadlines for receiving primary documents are monitored, thereby minimizing tax risks<\/span>\n <\/div>\n <\/div>\n
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\n 5. The middle office is a professional transactional hub that processes documents for multiple companies across various accounting areas<\/span>\n <\/div>\n <\/div>\n
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\n 6. The back office develops the group\u2019s centralized methodology, oversees period-end closing, and reviews the prepared financial reports<\/span>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n \n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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ADVANTAGES OF THE SSC (SHARED SERVICE CENTER)<\/h2>\n \n
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Risks of undocumented transactions are mitigated<\/h3>\n \n\n\n<\/svg>\n <\/div>\n
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The technology ensures the integration of collected primary documents with transactions recorded in the accounting system. Each primary document is assigned a unique EDUND code, enabling end-to-end tracking of the document<\/p>\n <\/div>\n <\/div>\n

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Tax risks are minimized<\/h3>\n \n\n\n<\/svg>\n <\/div>\n
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Tax risks related to tax audits, the blocking of tax invoices, and legal proceedings are mitigated through the timely provision of primary documents<\/p>\n <\/div>\n <\/div>\n

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Communication with the initiators of economic operations has been established<\/h3>\n \n\n\n<\/svg>\n <\/div>\n
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This ensures that, when needed, the required details for operational documents are promptly verified and clarified<\/p>\n <\/div>\n <\/div>\n

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Staffing requirements are standardized<\/h3>\n \n\n\n<\/svg>\n <\/div>\n
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Due to the high standardization and unification of the accounting process, the workload norms for document collection and processing per specialist can be calculated with precision<\/p>\n <\/div>\n <\/div>\n

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A system for archival document storage has been established<\/h3>\n \n\n\n<\/svg>\n <\/div>\n
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The technology supports both electronic and paper-based archives.<\/p>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n\n

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Customer feedback<\/h2>\n

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