دور المحاسبة الإلكترونية في تطوير أنظمة جرد الأصول : دراسة تطبيقية على المعهد العالي للمهن الشاملة-درنة

الملخص EN

Many Educational Institutions in Libya suffer from the problem of inventorying their properties or assets.

Some of these institutions do not take stock of their assets at all, such as some educational institutions at the primary and secondary levels.

Others of them rely on the manual inventory system, such as the Higher Institute for Comprehensive Professions – Derna (HICP), where the institute carries out an irregular manual inventory process and incursexorbitant costs and the process takes a long time, as well as the results of the inventory process are usually imprecise and error-free.

This paper aims to develop an electronic inventory system (EIS) for the properties of the HICP, based on internationally recognized accounting principles and ASP.NET technology.

The data was collected by reviewing the records assigned to the inventories in order to benefit from them in developing the electronic system.

In addition, some information was collected from the internet, books and accounting references specialized in the inventory process.

The study concluded to propose an electronic inventory system to inventory the assets of the HICP.

Several tests on the system were successfully performed using various data of the Institute's assets.

The new system characterizes with the effectiveness and its possibility to operate on the Internet in which the specialists in the institute can monitoring the inventory process easily.

This system is also characterized by a simple user interface through which inventory users can reach accurate and effective results of the inventory process in a very short time and at minimal costs.