Studies have shown that organization primary accounting on farms requires a lot to be desired as primary documents that reflect the economic activity of agrarian formations in most cases consist of significant violation, which often leads to curvature accounting information and loss of value.

Accounting document − a certificate of a written form and content, which contains information on business operation and is proof of its implementation. Method execution of business transactions documents called document. Workflow is an important method of accounting, as used for the primary supervision over business transactions and is a prerequisite for their reflection in accounting. His organization at the company entrusted to chief accountant.

Document organization takes the form of flows of documents circulating between paragraphs processing (heads of institutions, departments, specialists) and most items technical processing of documents.

Great value in presentation requirements for accounting documents must unification and standardization of documents.
It provides a breadth of application, the possibility of a broad study on computers and their mass replication.

Computer Engineering promotes quality processing of primary documentation. Thus the use of computers is changing the content and organization of work your staff, reduces the number of manual operations processing of primary documents, ordering accounting indicators, filling registers and reporting forms. The accounting work becomes more creative and aimed at improving the organization and accounting process.

Among domestic accounting software is the most common 1C, Galaxy and Sail. Implementation of these software products enables agricultural enterprises of Ukraine not only to keep records of production operations and timely management decisions, but also to create a information system that will analyze the operation of the institutions.

Computerization of accounting involves keeping primary documentation economic electronic transactions. Electronic document − a document in which information is recorded in the form of electronic data. By binding electronic documents include details of the electronic signature is used to identify the author of an electronic document electronic document other subjects in order to document legal force.

Studies of driving workflow major agricultural enterprises located in Kamenetz-Podolsk district of Khmelnitsky region, identified the existence of certain problems in the automation of the plane. Thus, about 50% of the studied population are only partially automated process accounting (automated some parts of the account), 33% of companies carry out all accounting operations in hand, and only one of the investigated object has a fully automated process accounting.

Using computers since the mid XX century led to wide use in various accounting methods and models, which contributed to improved performance of employees, including those in the workflow.

To improve workflow processes farms in computer environment, the most effective, in our opinion, will use models
M.O. Blatova.

Specification requirements for automation of accounting procedures, in our opinion, should be set out in a separate regulation drawn up special commission consisting of: company director, chief accountant, relevant experts on the use of the software. This provision must be addition to the documents that form the basis of accounting in enterprises.

Keywords: primary documents, document management, workflow, electronic document, a model of accounting automation.