DIGITAL ACCOUNTING AS A FACTOR IN MODERNIZATION OF THE ADMINISTRATIVE MANAGEMENT SYSTEM OF AN ENTERPRISE

Анотація

The article examines the digitalization of accounting as a key factor in the modernization of the enterprise's administrative management system. It is substantiated that the rapid development of information technologies transforms traditional approaches to accounting, turning it from a technical function into a strategic management tool. The essence of digital management is revealed, which increases the efficiency of the enterprise, reduces costs and contributes to the integration of management processes into a single information system. The synergistic effect of combining digital technologies with communicative management tools is analyzed, which ensures the transparency and accuracy of accounting data and supports the adoption of management decisions in real time. It is determined that modern digital solutions – ERP systems, cloud platforms, artificial intelligence, big data, RPA technologies and blockchain – form a new paradigm for organizing accounting. They provide automation of the routine operations, minimization of human errors and the creation of an integrated accounting information base that supports strategic planning, forecasting and control. Particular attention is paid to the use of blockchain technologies, which increases the level of security, reliability and publicity of financial data. The evolution of the relationship between accounting and administrative management in the context of the digital economy is analyzed. It is established that the effectiveness of management decisions directly depends on the quality of accounting information, its efficiency and analytical depth. The digital transformation of accounting not only optimizes internal business processes, but also contributes to the creation of flexible organizational structures focused on innovation and rapid response to changes in the market environment. It is proven that the digitalization of accounting is a strategic direction for the development of enterprises, which requires the transformation of business models, personnel training and the implementation of new standards of accounting activities. The results of the study confirm that digital accounting acts as a catalyst for the modernization of administrative management, contributing to increasing the efficiency, transparency and competitiveness of enterprises in the modern conditions of the digital economy.

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