INNOVATIVE TRANSFORMATION OF ACCOUNTING AND ANALYTICAL SUPPORT FOR EXPORT AND IMPORT ACTIVITIES OF ENTERPRISES IN THE CONTEXTOF INFORMATION TECHNOLOGY DEVELOPMENT

Анотація

The authors substantiate the relevance of the innovative transformation of accounting and analytical support for the export-import activities (EIA) of enterprises within the context of global information technology development. The paper represents the theoretical, methodological, and applied foundations for integrating modern digital tools into the processes of accounting and analysis of EIA to establish the stages of their innovative transformation. The object of the study is the process of innovative transformation of accounting and analytical support for EIA under the conditions of information technology advancement. Methods applied include the systems approach, economic-mathematical modeling, forecasting, integral assessment, as well as empirical and intuitive-logical analysis. The scientific novelty lies in the development of three distinct stages for the innovative transformation of accounting and analytical support for EIA: the representative-cognitive stage; the predictive-modeling stage; and the stage of results assessment and strategic planning. The practical significance is confirmed by the testing of these proposals at «Prostir Group» LLC, where the implementation of ERP systems, BI tools, and geoinformation technologies resulted in a 35% increase in the productivity of accounting and analytical work and a reduction in the time required for management decision-making. It was concluded that the synergy of artificial intelligence, blockchain and cloud systems ensures the transition to strategic management of the enterprise’s EIA, and a comparative assessment of the accounting and analytical support parameters of Prostir Group LLC for the periods «before» and «after» the implementation of digital solutions allows us to assert that the implementation of information technologies has contributed to a significant operational effect: a 60% reduction in the time required to prepare reports; a 35% reduction in the labour intensity of accounting and analytical procedures; a more than twofold reduction in the number of errors; and a 45% increase in the share of automated operations. This verifies the high effectiveness of the proposed innovative solutions for the transformation of accounting and analytical support for the EIA in the context of the development of information technologies. Keywords: accounting, analysis, artificial intelligence, business partners, control, digital tools, export, foreign economic activity, geoinformation technologies, import, information technology, innovation.

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