Abstract
The article examines the feasibility of digitalizing the processes of accounting for property in penal institutions (PFIs). The regulatory framework regulating the provision of personnel and convicts is analyzed. The main factors of economic efficiency from the implementation of automated systems are identified, including minimizing losses and optimizing warehouse stocks. The purpose of the work is a study aimed at theoretical justification and practical confirmation of the economic feasibility of implementing automated digital systems for accounting for property in penal institutions. The main attention is paid to the transition from paper document management to integrated ERP solutions to optimize budget expenditures. The work uses a complex of scientific approaches: a systematic analysis of the current regulatory framework, a comparative analysis of the costs of maintaining traditional and digital accounting systems, as well as a method of economic and mathematical modeling to calculate the payback period of investments and forecast the need for resources. The author details the functional model of digital accounting, which is based on inventory modules (QR/RFID-tagging), predictive analytics and automatic control of property service life. For the first time in the context of the penitentiary system, a “digital trail” algorithm has been proposed to minimize corruption risks when distributing property of convicts and staff. It has been proven that digitalization of accounting provides direct savings of budget funds in the amount of 15–20% annually due to optimization of warehouse balances and prevention of premature write-off of property. It has been established that automation frees up to 40% of the working time of logistics personnel. The estimated payback period for the system implementation is 18–24 months. The results of the study can be used by the Ministry of Justice of Ukraine to form a strategy for the digital transformation of penal institutions.
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