Digital technologies for increasing the efficiency of accounting at an enterprise in the conditions of forming an effective system of analytical managementI

Abstract

The purpose of the article is to substantiate the role of digital technologies in increasing the efficiency of accounting at the enterprise in the context of the formation of an effective analytical management system. The object of the study is digital transformations in the accounting system of enterprises. It is digital technologies that ensure the integration of accounting processes with analytical management tools, which allows enterprises to make timely informed management decisions. Given the dynamic changes in the external environment and the increasing requirements for data processing speed, the topic of the study is extremely relevant. The article identifies and substantiates the relevance of digital technologies in the modern accounting system of the enterprise. It is proven that the digital transformation of accounting processes is a necessary condition for building effective analytical management based on objective, timely and integrated analytical information. Four key digital technologies that ensure increased accounting efficiency are characterized: ERP systems, cloud solutions, business analytics tools and artificial intelligence technologies. It is established that each of them creates conditions for the automation of accounting information processing, its visualization, forecasting and operational response. It is proven that digital technologies provide a direct connection between each level of management and the specifics of accounting functions. Particular attention is paid to the analytical substantiation of the dynamics of the implementation of artificial intelligence technologies in the accounting of enterprises of Ukraine during 2020–2024. It is established that with the beginning of the full-scale armed invasion in 2022, the demand for automated systems has increased significantly, and the share of enterprises that have integrated artificial intelligence into accounting practice has almost doubled. It is substantiated that in conditions of uncertainty, the digitalization of accounting serves as the basis for effective management decision-making, preservation of resource potential and strengthening economic security.