ІНФОРМАЦІЙНІ СИСТЕМИ І ТЕХНОЛОГІЇ У ФІНАНСАХ ЯК ЧИННИК УДОСКОНАЛЕННЯ УПРАВЛІНСЬКОГО ОБЛІКУ ТА ОБЛІКОВОЇ ПОЛІТИКИ ПІДПРИЄМСТВА

Abstract

The relevance of the topic is due to the digitalization of the economy and the growing requirements for efficiency, reliability and analytical value of accounting information. At the same time, enterprises need to adapt accounting policies to new conditions for processing, storing and using data. The purpose of the study is to determine the role of digital solutions in improving the quality of management accounting, improving the procedures for forming accounting policies and strengthening the information support of management decisions. The methodological basis is the methods of analysis and synthesis, comparison, systematization, logical generalization, structural-functional approach and theoretical generalization, which made it possible to reveal the impact of digitalization on the organization of the accounting process. The results of the study found that modern information systems ensure the integration of financial and accounting data, increase the speed of their processing, the accuracy of internal reporting, analytical capabilities of management accounting, the effectiveness of cost control, budgeting and financial planning. It is proven that their use changes not only the accounting technique, but also the content of the accounting policy of the enterprise, as it affects document flow, data access, internal control and approaches to calculation. The advantages of digitalization are summarized, including a reduction in duplication of operations, increased transparency of management procedures and better consistency of accounting data. At the same time, the problems of the quality of primary information, information security, technical compatibility of software products and the development of digital competencies of personnel are outlined. The practical value of the article lies in the possibility of using its provisions when improving management accounting, forming accounting policy, selecting and implementing digital solutions and improving the quality of information support for enterprise management. The results of the study can be used as a theoretical and methodological basis for further improving the accounting and analytical support for enterprise management in the context of digital transformation.