Comprehensive use of 6G cellular technology accounting activity costs and cyber security

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Volodymyr Muravskyi
Zenovii-Mykhaylo Zadorozhnyi
Volodymyr Lytvynenko
Oleksandr Yurchenko
Marianna Koshchynets
صندلی اداری


The purpose of this study was in the research of prospects for simultaneous use of 6G generation cellular communications for the purposes of automatization of cost accounting of the activity of enterprises of various branches and cybersecurity of accounting information. The theoretical and methodological aspects of the use of 6G cellular network technologies for accounting and cybersecurity purposes have been studied on the basis of general research methods – institutional and innovative; economic and mathematical methods of analysis using Excel spreadsheets were used to predict the pace of implementation of cellular communication of new generations; to determine perspective areas of use of 6G technology – methods of bibliographic and comparative analysis using the information resource "ResearchGate". The methods of permanent collection and transmission of accounting data about the production process and the procedure for monitoring the stay of employees or outsiders at the workplace using production equipment connected to the 6G cellular network has been developed. The procedure for combining the functional abilities of Global Positioning System (GPS) and cellular positioning (mobile subscribers) for accounting of transport costs and control over the movement and economic use of vehicles has been proposed.The procedure for combining unmanned aerial vehicles in a cluster on the basis of 6G communication with the purpose of aerovisual surveillance of agricultural and construction activities for automated accounting of production costs and prevention of unauthorized getting into an enterprise of persons (drones). The methods for determining the cost of rental space from the lessor based on counting the popularity among visitors and identifying offenders (thieves of information and material resources) through automated monitoring of the location of 6G cellular subscribers. The practical implementation of the developments presented in the article on the use of 6G cellular technologies will contribute to reliable costing and accounting of production costs of production, agricultural, construction, trade activities in combination with effective cyber protection of enterprises in preventing and detecting violators of information and territorial security. Further research is needed on the methods of management of business entities on the basis of accounting information obtained with the use of 6G cellular network technology.


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Integration System of Education, Science and Production
Author Biographies

Volodymyr Muravskyi, West Ukranian National University

Doctor of Economics, Associate Professor, Department of Accounting and Taxation. His teaches disciplines taught: "Information technology in accounting and taxation", "Automated accountant's workplace". Scientific interests: automation of accounting, IT in accounting, cybersecurity of accounting information.

Zenovii-Mykhaylo Zadorozhnyi, West Ukrainian National University

Doctor of Economics, Professor, Vice-rector for scientific work, West Ukrainian National University, Academician of the Academy of Economic Sciences of Ukraine, Honored Worker of Science and Technology of Ukraine. His teaches disciplines taught: "Financial Accounting", "Management Accounting". Scientific interests: transformation of accounting, management accounting, accounting in construction companies, digitalization of accounting and cybersecurity. 

Volodymyr Lytvynenko, National University of Life and Environmental Sciences of Ukraine

Candidate of Economic Sciences, Associate Professor of the Accounting and Taxation Department,  Member of the Federation of Accountants, Auditors and Financiers of the AIC of Ukraine. He teaches disciplines: “Accounting”, “Accounting in Applied Software Solution”, “Information Technology in Accounting”, “Computer Audit”. Scientific interests: problems of theory and practice of accounting of enterprises activity, including information technology in accounting. ResearcherID h-7508-2018

Marianna Koshchynets , National Academy of Internal Affairs

Candidate of Economic Sciences, Associate Professor of the Department of  Economic security and financial investigations. She teaches disciplines: Fundamentals of Accounting and Court Accounting, Financial Law, Fundamentals of Economic Theory. Scientific interests: Accounting and control at budgetary institutions.


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