MANAGEMENT ACCOUNTING AS AN ANALYTICAL TOOL FOR OPERATIONAL MANAGEMENT AND SUPPLY CHAIN LOGISTICS IN THE CONTEXT OF DIGITALIZATION

Abstract

The article examines the role of management accounting as a comprehensive analytical tool for operational management and supply chain logistics in the context of digitalization, globalization, and the spread of sustainable development principles. It is substantiated that modern management accounting is transforming from a cost registration and control system into an important element of information support for management decisions, which ensures the coordination of operational, financial, and logistical processes of the enterprise. It is established that the effectiveness of operational activities largely depends on the level of integration of management accounting with operational management and supply chain logistics. It is proven that management accounting provides the formation of analytical information on costs, inventories, business process performance, and resource use, which creates the basis for increasing the operational efficiency and competitiveness of the enterprise. The impact of digital technologies on the development of management accounting is investigated. The role of ERP, CRM, BI, SCM, and BPMS systems in the formation of a single information space of the enterprise, automation of accounting procedures, real-time monitoring of activities, and support for the process of making managerial decisions is determined. The possibilities of using Big Data and artificial intelligence technologies for forecasting demand, optimizing logistics processes, identifying risks and improving the quality of management analytics are considered. Particular attention is paid to the integration of sustainable development principles into the management accounting system. It is established that modern requirements of the European Union for non-financial reporting, in particular CSRD and ESRS, necessitate the inclusion of ESG indicators, environmental impact and carbon footprint of logistics operations in the accounting and analytical system. It is proven that the combination of digital technologies, management accounting and sustainable development principles contributes to increasing the transparency of business processes, strengthening operational sustainability and adapting enterprises to modern global challenges.