DIGITIZATION OF ACCOUNTING TO ENSURE EFFECTIVE BUSINESS DEVELOPMENT
Abstract
The purpose of the article is to study the theoretical and practical aspects of digitization of accounting as an important tool for ensuring effective business development by integrating digital solutions into the enterprise management system. The research methodology is based on the application of a comprehensive approach, which includes the analysis of scientific sources, an overview of modern digital technologies in accounting, and an empirical analysis of the implementation of digital tools in business. The first stage of the research involved a theoretical analysis of the literature to determine the key aspects of digitalization of accounting. At the second stage, the practical impact of digital technologies on accounting processes and business management was investigated. Thanks to this approach, effective digitization strategies have been identified, contributing to the optimization of accounting operations and increasing the overall efficiency of the enterprise. The article examines the peculiarities of the development of digital technologies in the accounting system of the enterprise, which is an important factor in increasing the efficiency of business management in conditions of intensive technological development. It was determined that the implementation of digital solutions in accounting processes allows you to automate operational tasks, reduce the amount of manual work, and increase the accuracy and timeliness of analytical data processing. It has been found that the digitalization of accounting contributes to the improvement of control over the company's financial flows, ensuring the transparency of accounting operations and prompt response to changes in market conditions. The main approaches to the digitization of accounting related to the integration of cloud accounting platforms, the introduction of artificial intelligence and the use of analytical tools for forecasting business processes are considered. The possibilities of using big data and machine learning to increase the analytical power of accounting systems have been studied. It has been proven that digitalization of accounting is a necessary condition for effective business development, as it allows business entities to adapt to changes in the business environment, ensure competitiveness and quickly respond to market dynamics.
References
Дзямулич М. І. Сутність електронних грошей в сучасній фінансовій системі. Економічні науки. Серія «Облік та фінанси». 2010. №7(25). Ч4. С. 181-185.
Дзямулич М. І., Стащук О. В., Шматковська Т. О., Гаряга Л. О. Трансформація бізнесу в умовах інформаційно-мережевої економіки. Економічний часопис Волинського національного університету імені Лесі Українки. 2023. №36(4). С. 26-33.
Кирилюк Є. М., Руденко М. В., Гаряга Л. О., Дзямулич М. І. Суспільні ефекти цифрової трансформації економіки України. Вісник Черкаського національного університету. Серія «Економічні науки». 2023. № 27(1-2). С. 98-104.
Чалюк Ю. О. Глобальна конкурентоспроможність Китаю. Китаєзнавчі дослідження. 2021. №1. С. 137–149.
Чалюк Ю. О. «Warstate» і «Welfare state»: конфлікт чи синергія воєнної стратегії та соціальної безпеки України. Сталий розвиток економіки. 2024. №1(48). С. 309–320.
Шматковська Т. О., Дзямулич М. І. Стратегічний управлінський облік в умовах цифрової економіки. Галицький економічний вісник. 2022. Том 74. №1. С. 61-67.
Шматковська Т. О., Дзямулич М. І. Цифровізація економіки та її трансформаційний вплив на розвиток стратегічного управлінського обліку. Економічний форум. 2022. №2. С. 95-100.
Dziamulych M. I. (2010) Sutnist elektronnykh groshei v suchasnii finansovii systemi [The essence of electronic money in the modern financial system]. Ekonomichni nauky. Seria Oblik ta finansy, vol. 7(25), part 4, pp. 181–185 (in Ukrainian).
Dziamulych, M. I., Stashchuk, O. V., Shmatkovska, T. O., & Gariaga, L. O. (2023) Transformatsia bisnesu v umovakh informatsiino-merezhevoi ekonomiky [Transformation of business in the conditions of the information and network economy]. Ekonomichnyi chasopys Volynskogo Natsionalnogo Universytetu imeni Lesi Ukrainky, vol. 35(4), pp. 26–33 (in Ukrainian).
Kyryliuk, E. M., Rudenko, M. V., Gariaga, L. O., & Dziamulych, M. I. (2023) Suspilni efekty tsyfrovoi transformatsii ekonomiky Ukrainy [Social effects of digital transformation of the economy of Ukraine]. Bulletin of the Cherkasy National University. Series "Economic Sciences", vol. 27(1-2), pp. 98–104 (in Ukrainian).
Chaliuk, Yu. O. (2021). Globalna konkurentospromozhnist kytaiu [Global competitiveness of China]. Kytaieznavchi doslidzhennia, vol. 1, pp. 137–149. (in Ukrainian)
Chaliuk Yu. O. (2024) "Warstate" i "Welfare state": konflikt chy synerhiia voiennoi stratehii ta sotsialnoi bezpeky Ukrainy ["Warstate" and "Welfare state": conflict or synergy of military strategy and social security of Ukraine]. Stalyi rozvytok ekonomiky, vol. 1(48), pp. 309–320 (in Ukrainian).
Shmatkovska, T. O., & Dziamulych, M. I. (2022), Stratehichnyi upravlinskyi oblik v umovakh tsyfrovoi ekonomiky [Strategic management accounting in the digital economy]. Galytskyi ekonomichnyi visnyk, vol. 74(1), pp. 61–67. (in Ukrainian).
Shmatkovska, T. O., & Dziamulych, M. I. (2022) Tsyfrovizatsia ekonomiky ta ii transformatsiinyi vplyv na rozvytol strategichnogo upravlinskogo obliku [Digitalization of the economy and its transformative impact on the development of strategic management accounting]. Ekonomichnyi Forum, vol. 2, pp. 95–100. (in Ukrainian).
This work is licensed under a Creative Commons Attribution 4.0 International License.
