USE OF MODERN DIGITAL TECHNOLOGIES IN ACCOUNTING AND CONTROL OF BUSINESS PROCESSES OF AN ENTERPRISE

Abstract

The feasibility of introducing digital tools into the accounting and control system of business processes at the enterprise as a means of increasing the efficiency of financial and production resource management is substantiated. Modern trends and technologies that are being formed, developing and determine the possibilities of digital transfor-mation of accounting are considered. The main areas of digitalization of accounting are investigated, in particular, au-tomation of document flow, integration of ERP systems, use of specialized software products for tax and management reporting, analytics and cost forecasting, as well as increasing cybersecurity and implementation of mobile accounting. The importance of digital technologies for ensuring transparency of accounting, data accuracy and reducing the time for reporting is revealed. The main areas of development of digital accounting of the enterprise are determined using the example of specific software solutions and the expected effect of their application. The advantages and disadvantages of using electronic tools in accounting of the enterprise are investigated. The main automated accounting systems that allow integrating various processes of the enterprise's activity and ensure accuracy and efficiency of accounting are high-lighted. The feasibility of using ERP systems and modern digital platforms for accounting automation at the enterprise as a means of increasing the accuracy, efficiency and transparency of financial and management information is substan-tiated. The automation of synthetic and analytical accounting is considered as a key element of controlling the movement of financial and material resources and the formation of internal and external reporting indicators. The focus is on the role of digital tools in supporting managerial accounting and providing analytical data for making tactical and strategic management decisions. The importance of the phased implementation of digital technologies for effective resource man-agement and improving the quality of information support for enterprise management is emphasized. It is concluded that the use of digital technologies in accounting involves a comprehensive approach that combines automation, analytics and integration of information flows aimed at increasing the competitiveness and strategic development of the enterprise.