ANALYTICAL METHODS OF EXPLORATION IN THE FORM OF FOLLOW-UP: THEORETICAL FOUNDATIONS AND PRACTICAL STANDARDS

Abstract

The article focuses on the study of theoretical foundations and practical aspects of applying analytical methods in accounting and taxation systems under conditions of continuous economic transformation. The relevance of the research is determined by the intensification of digital technologies in accounting processes, the growing complexity of business operations, and the increasing demand for high-quality, reliable, and timely information to support managerial and tax-related decision-making. In such conditions, traditional analytical tools often fail to ensure the required level of adaptability and consistency, which necessitates the improvement and systematization of methodological approaches to analytical work. The purpose of the article is to substantiate the role of analytical methods in enhancing the effectiveness of accounting and taxation systems and to identify practical directions for their application in modern enterprise management. The research methodology is based on qualitative analytical methods, including generalization, comparison, logical analysis, and systematization of analytical procedures used in accounting and taxation practice. These methods allow for a comprehensive assessment of analytical tools, their functional capabilities, and their potential for adaptation to digital accounting environments. The results of the study include the generalization of key approaches to the organization of analytical procedures aimed at increasing the reliability and transparency of accounting information, optimizing tax decisions, and reducing tax-related risks. Particular attention is paid to the unification of analytical methods, which contributes to improving the comparability of analytical results and strengthening the information base for managerial control. The practical value of the article lies in the possibility of applying the proposed methodological guidelines to improve accounting and analytical support, optimize tax planning processes, and enhance internal control mechanisms. The obtained results may be used by practitioners to increase the quality of analytical work and by researchers as a basis for further development of adaptive analytical methods in accounting and taxation.