{"id":12733,"date":"2022-06-13T09:10:06","date_gmt":"2022-06-13T06:10:06","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=12733"},"modified":"2022-07-12T14:43:23","modified_gmt":"2022-07-12T11:43:23","slug":"informaczijni-tehnologiyi-v-obliku-ta-audyti","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=12733","title":{"rendered":"\u0406\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0456 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0457 \u0432 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0430\u0443\u0434\u0438\u0442\u0456"},"content":{"rendered":"

<\/p>\n

\u0406\u041d\u0424\u041e\u0420\u041c\u0410\u0426\u0406\u0419\u041d\u0406 \u0422\u0415\u0425\u041d\u041e\u041b\u041e\u0413\u0406\u0407 \u0412 \u041e\u0411\u041b\u0406\u041a\u0423 \u0422\u0410 \u0410\u0423\u0414\u0418\u0422\u0406<\/p>\n

INFORMATION TECHNOLOGIES IN ACCOUNTING AND AUDIT<\/p>\n

\"\"<\/a> https:\/\/doi.org\/10.31891\/2307-5740-2022-306-3-23<\/a><\/p>\n

\u0410\u043b\u044c\u0431\u0456\u043d\u0430 \u041a\u0423\u0414\u041b\u0410\u0419
\n\u0414\u043d\u0456\u043f\u0440\u043e\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c\u0435\u043d\u0456 \u041e\u043b\u0435\u0441\u044f \u0413\u043e\u043d\u0447\u0430\u0440\u0430
\nhttps:\/\/orcid.org\/0000-0003-3079-1619<\/a>
\ne-mail: albina02062001@gmail.com<\/a>
\n\u0412\u0430\u0441\u0438\u043b\u044c \u0411\u0404\u041b\u041e\u0417\u0415\u0420\u0426\u0415\u0412
\n\u0414\u043d\u0456\u043f\u0440\u043e\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c\u0435\u043d\u0456 \u041e\u043b\u0435\u0441\u044f \u0413\u043e\u043d\u0447\u0430\u0440\u0430
\nhttps:\/\/orcid.org\/0000-0003-4191-9382<\/a>
\ne-mail: belozertsev.v@ef.dnu.edu.ua<\/a><\/p>\n

Albina KUDLAI, Vasil\u2019 BELOZERTSEV
\nOles Honchar Dnipro National University<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u0423 \u0440\u043e\u0431\u043e\u0442\u0456 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u043b\u0438\u0441\u044c \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0441\u0442\u043e\u0441\u043e\u0432\u043d\u043e \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e\u0441\u0442\u0456 \u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0438\u0445 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439 \u0432 \u0440\u043e\u0431\u043e\u0442\u0456 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0442\u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0430. \u0411\u0443\u043b\u043e \u0440\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e \u043f\u043e\u0437\u0438\u0442\u0438\u0432\u043d\u0456 \u0442\u0430 \u043d\u0435\u0433\u0430\u0442\u0438\u0432\u043d\u0456 \u043d\u0430\u0441\u043b\u0456\u0434\u043a\u0438 \u0443 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0456 \u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u043e\u0432\u0430\u043d\u0438\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c. \u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u043f\u043e\u0440\u0456\u0432\u043d\u044e\u0432\u0430\u043b\u0438\u0441\u044c \u043a\u043e\u043c\u043f\u2019\u044e\u0442\u0435\u0440\u043d\u0456 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u0430\u0443\u0434\u0438\u0442\u0443. \u041c\u0438 \u0434\u0456\u0439\u0448\u043b\u0438 \u0434\u043e \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0443, \u0449\u043e \u0443\u0441\u0456 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0438 \u043c\u0430\u044e\u0442\u044c \u044f\u043a \u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0438, \u0442\u0430\u043a \u0456 \u043f\u0435\u0440\u0435\u0432\u0430\u0433\u0438. \u0422\u043e\u043c\u0443, \u043a\u0435\u0440\u0456\u0432\u043d\u0438\u043a\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0441\u0430\u043c\u0456 \u043f\u043e\u0432\u0438\u043d\u043d\u0456 \u0432\u0438\u0437\u043d\u0430\u0447\u0438\u0442\u0438\u0441\u044c \u0437 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043e\u044e, \u044f\u043a\u0430 \u0454 \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448 \u043e\u043f\u0442\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u044e \u0434\u043b\u044f \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0457\u0445 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456, \u0430 \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0438 \u2013 \u0437 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043e\u044e, \u044f\u043a\u0430 \u0433\u0430\u0440\u0430\u043d\u0442\u0443\u0432\u0430\u0442\u0438\u043c\u0435 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0435 \u043f\u0440\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0430\u0443\u0434\u0438\u0442\u0443.<\/p>\n

\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a; \u0430\u0443\u0434\u0438\u0442; \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0456 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0457; \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u043e\u0432\u0430\u043d\u0430 \u043e\u0431\u0440\u043e\u0431\u043a\u0430 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0438\u0445 \u0434\u0430\u043d\u0438\u0445.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

Each company operates to maximize profits, so the main task is to reduce costs, which can be achieved by reducing production costs, increasing staff productivity, increasing control over the level of costs and more. Among these methods, the most effective over the years is the automation of accounting. Accounting is a complex system that requires accuracy, timeliness, thoroughness, analysis and planning.<\/p>\n

The purpose of the article is to determine the need for the introduction of information technology in the organization of accounting and auditing; comparison of computer programs.<\/p>\n

The research is based on methods of economic theory, dialectical method of scientific knowledge and general scientific methods of knowledge: methods of theoretical generalization, analysis and synthesis.<\/p>\n

The study conducted research on the need for the introduction of information technology in the work of accountants and auditors. The positive and negative consequences of the implementation of automated programs were considered. The article compares computer programs of accounting and auditing. We have come to the conclusion that all programs have both disadvantages and advantages. Therefore, business leaders must decide on the program that is most optimal for their business activities, and auditors – with a program that will ensure effective audit.<\/p>\n

Key words:<\/strong> accounting; audit; Information Technology; automated credential processing.<\/p>\n

\u041b\u0456\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u0430<\/strong><\/p>\n

    \n
  1. \u0424\u0430\u0440\u0456\u043e\u043d \u0412. \u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442\u0430\u043c\u0438 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0430\u0446\u0456\u0457 \u043e\u0431\u043b\u0456\u043a\u0443 \u043d\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430\u0445 \u0441\u043f\u0438\u0440\u0442\u043e\u0432\u043e\u0457 \u043f\u0440\u043e\u043c\u0438\u0441\u043b\u043e\u0432\u043e\u0441\u0442\u0456 \/ \u0412. \u0424\u0430\u0440\u0456\u043e\u043d \/\/ \u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0430\u043d\u0430\u043b\u0456\u0437. \u2013 2008. \u2013 \u0412\u0438\u043f.3 (19). \u2013 \u0421. 321-323<\/li>\n
  2. 1\u0421:\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u044f 8 – \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0430 \u0434\u043b\u044f \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \/ \u041d\u0435\u0442\u0441\u043e\u0444\u0442: \u0432\u0435\u0431-\u0441\u0430\u0439\u0442. \u2013 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] \/ \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/www.netsoft.com.ua\/bu2U.html<\/li>\n
  3. \u0413\u0430\u043b\u0430\u043a\u0442\u0438\u043a\u0430 ERP \/ \u041a\u043e\u0440\u043f\u043e\u0440\u0430\u0446\u0456\u044f \u0413\u0430\u043b\u0430\u043a\u0442\u0438\u043a\u0430: \u0432\u0435\u0431-\u0441\u0430\u0439\u0442. \u2013 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] \/ \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/galaktika.ru\/erp<\/li>\n
  4. \u0414\u043b\u044f \u0432\u0435\u043b\u0438\u043a\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 (ERP \u0441\u0438\u0441\u0442\u0435\u043c\u0430) \/ \u0413\u0440\u0443\u043f\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439 \u00ab\u041f\u0430\u0440\u0443\u0441\u00bb: \u0432\u0435\u0431-\u0441\u0430\u0439\u0442. \u2013 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] \/ \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: http:\/\/www.parus.ua\/ua\/139\/<\/li>\n
  5. \u0410\u0433\u0440\u043e\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u044f: Soft.farm: \u0432\u0435\u0431-\u0441\u0430\u0439\u0442. \u2013 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] \/ \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/www.soft.farm\/uk\/crop-husbandry\/agrotechnology<\/li>\n
  6. \u041b\u0443\u0447\u043a\u043e \u041c. \u0420. \u0406\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0456 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0456 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0457 \u0432 \u043e\u0431\u043b\u0456\u043a\u0443 \u0439 \u0430\u0443\u0434\u0438\u0442\u0456 : \u043d\u0430\u0432\u0447. \u043f\u043e\u0441\u0456\u0431. \/ \u041c.\u0420. \u041b\u0443\u0447\u043a\u043e, \u041e.\u00a0\u0412.\u00a0\u0410\u0434\u0430\u043c\u0438\u043a, \u0422\u0435\u0440\u043d\u043e\u043f. \u043d\u0430\u0446. \u0435\u043a\u043e\u043d\u043e\u043c. \u0443\u043d-\u0442.\u2013 \u0422\u0435\u0440\u043d\u043e\u043f\u0456\u043b\u044c : \u0422\u041d\u0415\u0423, 2016.\u2013 250\u0441.<\/li>\n
  7. \u041f\u0440\u043e\u0433\u0440\u0430\u043c\u0430 \u0437\u0456 \u0441\u043a\u043b\u0430\u0434\u0430\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0430\u043d\u0430\u043b\u0456\u0437\u0443. \u041f\u0440\u043e\u0433\u0440\u0430\u043c\u0438 \u0430\u043d\u0430\u043b\u0456\u0437\u0443 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443 \/ Baxili: \u0432\u0435\u0431-\u0441\u0430\u0439\u0442. \u2013 [\u0415\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0438\u0439 \u0440\u0435\u0441\u0443\u0440\u0441] \/ \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/baxili.ru\/uk\/business-ideas\/programma-po-sostavleniyu-finansovogo-analiza-programmy-analiza.html<\/a><\/li>\n
  8. \u0404\u043b\u0456\u0441\u0454\u0454\u0432\u0430 \u041e.\u041a. \u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0434\u0435\u0431\u0456\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u044e \u0437\u0430\u0431\u043e\u0440\u0433\u043e\u0432\u0430\u043d\u0456\u0441\u0442\u044e \u0442\u0430 \u0444\u0430\u043a\u0442\u043e\u0440\u0438 \u0432\u043f\u043b\u0438\u0432\u0443 \u043d\u0430 \u0457\u0457 \u044f\u043a\u0456\u0441\u0442\u044c \/ \u041e.\u041a.\u00a0\u0404\u043b\u0456\u0441\u0454\u0454\u0432\u0430, \u0412.\u0421. \u0411\u0454\u043b\u043e\u0437\u0435\u0440\u0446\u0435\u0432, \/\/ European Journal of Management Issues. \u2013 2021. \u2013 \u211629 (1). \u2013 \u0421. 3 \u2013 11. \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443: https:\/\/mi-dnu.dp.ua\/index.php\/MI\/article\/view\/292<\/a><\/li>\n
  9. Belozertsev, V.<\/a> Priority areas of state regulation of the industry in the context of sustainable development \/ Shmygol, N.<\/a>,\u00a0Galtsova, O.<\/a>,\u00a0Yelisyeyeva, O.<\/a>,\u00a0Tarlopov,<\/a>Belozertsev, V.<\/a> \/\/ IOP Conference Series: Earth and Environmental Science<\/a>,\u00a02021, 915(1), 012028 (Scopus). \u0420\u0435\u0436\u0438\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0443:\u00a0 https:\/\/iopscience.iop.org\/article\/10.1088\/1755-1315\/915\/1\/012028\/pdf<\/a><\/li>\n<\/ol>\n

    References<\/strong><\/p>\n

      \n
    1. Farion V. Upravlinnya vytratamy v umovakh avtomatyzatsiyi obliku na pidpryyemstvakh spyrtovoyi promyslovosti \/ V. Farion \/\/ Ekonomichnyy analiz. \u2013 2008. \u2013 Vyp.3 (19). \u2013 S. 321-323<\/li>\n
    2. 1\u0421:Pidpryyemstvo Bukhhalteriya 8 – prohrama dlya vedennya bukhhalters\u02b9koho obliku \/ Net\u00b7soft: veb-sayt. \u2013 [Elektronnyy resurs] \/ Rezhym dostupu: https:\/\/www.netsoft.com.ua\/bu2U.html<\/li>\n
    3. Halaktyka ERP \/ Korporatsiya Halaktyka: veb-sayt. \u2013 [Elektronnyy resurs] \/ Rezhym dostupu: https:\/\/galaktika.ru\/erp<\/li>\n
    4. Dlya velykykh pidpryyemstv (ERP systema) \/ Hrupa kompaniy \u00abParus\u00bb: veb-sayt. \u2013 [Elektronnyy resurs] \/ Rezhym dostupu: http:\/\/www.parus.ua\/ua\/139\/<\/li>\n
    5. Ahrotekhnolohiya: Soft.farm: veb-sayt. \u2013 [Elektronnyy resurs] \/ Rezhym dostupu: https:\/\/www.soft.farm\/uk\/crop-husbandry\/agrotechnology<\/li>\n
    6. Luchko M. R. Informatsiyni systemy i tekhnolohiyi v obliku y audyti : navch. posib. \/ M.R. Luchko, O. V. Adamyk, Ternop. nats. ekonom. un-t.\u2013 Ternopil\u02b9 : TNEU, 2016.\u2013 250s.<\/li>\n
    7. Prohrama zi skladannya finansovoho analizu. Prohramy analizu finansovoho stanu \/ Baxili: veb-sayt. \u2013 [Elektronnyy resurs] \/ Rezhym dostupu: https:\/\/baxili.ru\/uk\/business-ideas\/programma-po-sostavleniyu-finansovogo-analiza-programmy-analiza.html<\/a><\/li>\n
    8. \u0404\u043b\u0456\u0441\u0454\u0454\u0432\u0430 \u041e.\u041a. Upravlinnia debitorskoiu zaborhovanistiu ta faktory vplyvu na yii yakist \/ O.K. Yelisieieva, V.S. Bielozertsev, \/\/ European Journal of Management Issues. \u2013 2021. \u2013 \u211629 (1). \u2013 S. 3 \u2013 11. Rezhym dostupu: https:\/\/mi-dnu.dp.ua\/index.php\/MI\/article\/view\/292<\/a><\/li>\n
    9. Belozertsev, V.<\/a> Priority areas of state regulation of the industry in the context of sustainable development \/ Shmygol, N.<\/a>,\u00a0Galtsova, O.<\/a>,\u00a0Yelisyeyeva, O.<\/a>,\u00a0Tarlopov,<\/a>Belozertsev, V.<\/a> \/\/ IOP Conference Series: Earth and Environmental Science<\/a>,\u00a02021, 915(1), 012028 (Scopus). Rezhym dostupu:\u00a0 https:\/\/iopscience.iop.org\/article\/10.1088\/1755-1315\/915\/1\/012028\/pdf<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[64],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12733"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12733"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12733\/revisions"}],"predecessor-version":[{"id":13122,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/12733\/revisions\/13122"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}