Creation of an integrated accounting and analysis system in the digital environment of the enterprise

Abstract

The relevance of the topic stems from the growing need for enterprises to implement comprehensive accounting and analytical systems that are effective in the context of digitalizing business processes. The purpose of the study is to provide a theoretical justification and practical generalization of approaches to creating an integrated accounting and analysis system in the digital environment of an enterprise, to determine its structural components and technological basis, and to assess the advantages, risks, and prospects of implementing such systems in the realities of the modern economy. Methods. The study employed methods of systematic and comparative analysis, logical generalization, business process modeling, analysis of literary sources, and graphical representation of the structural elements of the integrated system. The study of empirical material enabled the formulation of a generalized system architecture that takes into account the digital tools used in management practice. Results. The study elucidates the concept of an integrated accounting and analytical system, describing its key modules: financial and accounting, management, analytical, planning, economic, and reporting. The mechanisms of interaction between modules in a digital environment using ERP systems, Big Data, artificial intelligence, BI, blockchain technologies, and cloud platforms are analyzed. A comparative characteristic of approaches to building systems — based on ready-made ERP solutions and proprietary developments — is proposed, taking into account the criteria of speed, flexibility, cost, security, and dependence on suppliers. Particular attention is paid to the advantages of implementing such systems (efficiency, accuracy, transparency, risk reduction) and related challenges (cybersecurity, technical dependence, complexity of implementation). A generalized model of the integrated system architecture has been developed, demonstrating the logic of interrelationships between modules in real-time. Conclusions. The study's results confirm the feasibility of implementing integrated accounting and analytical systems as a strategic tool for digital transformation in enterprises. Such systems contribute to improving management efficiency, synchronizing business processes, and creating a transparent information space. At the same time, implementing such solutions requires adapting the architecture to industry-specific needs, strengthening cybersecurity, and developing the digital competencies of personnel. The results obtained serve as a basis for further applied research, particularly in the field of micro and small enterprises, where the integration of digital technologies remains limited.