ACCOUNTING AND ANALYTICAL SUPPORT OF ACTIVITIES OF DIGITAL ECONOMY ENTERPRISES: ORGANIZATIONAL ASPECT

Abstract

The state of the national economy dictates the development of a modern accounting system, which is integrated into the general information system of management of the business entity, which will make it possible to use operational and reliable information in the management system. The result of the operation of accounting and analytical support for the activities of enterprises of the digital economy should be transparent, reliable information, on the basis of which the management system exerts managerial influence on the implementation of business processes. The article examines information support in the management system of digital economy enterprises, which consists in the expediency of allocating responsibility centers in accordance with the organizational structure and types of services. This creates prerequisites for the rational development of the accounting system and makes it possible to increase the level of information analysis and the degree of personification of employee responsibility. The system of accounting provision of activity as a system of interrelated elements (plan of accounts of managerial accounting, the order of formation of expenses, accounting registers) is revealed, which consists in the formation of incurred expenses and received income by selected centers, types of services. This makes possible to increase the reliability of information support of the management system activity results. Historical and logical analysis was used in the study - to consider the theoretical foundations of accounting; methods of induction and deduction - for the study of general trends in the development of the accounting system of enterprises of the digital economy; methods of theoretical generalization and observation - for the study of regulatory and legal support for the functioning of digital economy enterprises in Ukraine. The directions proposed by the authors for improving the system of accounting for income and financial results of the main activity of IT-business enterprises will provide a comprehensive approach to the definition and display in reporting of detailed information on performance indicators for each structural unit and type of implemented services, which will expand the possibilities of its use for making appropriate managerial decisions.