ECONOMIC EFFICIENCY OF TRANSITIONING FROM 1C/BAS TO ALTERNATIVE ACCOUNTING PROGRAMS FOR ENTERPRISES

Abstract

This article examines the economic consequences of Ukrainian enterprises transitioning from 1C/BAS accounting software to alternative digital solutions amidst legislative restrictions and digital transformation. Various alternative software types–including desktop, cloud, and hybrid models–are evaluated based on functional characteristics and enterprise scale. The study substantiates the necessity of this transition, proving that moving away from 1C/BAS is not merely a forced response to sanctions and national security concerns, but a strategic factor in improving overall enterprise efficiency.
The authors analyze leading alternative accounting programs available in Ukraine, determining their functional scopes and economic feasibility. Foreign software options are described using a cost-effective approach tailored to Ukrainian market realities. The paper proposes and validates specific economic efficiency indicators, systematizing transition costs into direct, hidden, and resource categories. Based on practical cases from Ukrainian enterprises, key metrics such as Return on Investment (ROI) and payback periods were calculated to quantitatively assess the effectiveness of these technological shifts. The findings suggest that the ongoing transformation of digital support for financial and management accounting remains a critical area for further research. This study provides a framework for managers to justify software investments and navigate the complexities of modern digital infrastructure.