Strategic management accounting in the condition of digital economy

Анотація

The article examines the features of the transformation of strategic management accounting in the process of forming a digital economy under the influence of intensifying technical and technological development, the introduction of new information technologies in business processes occurring both in enterprises and in the environment. It is determined that the significant spread of digital software solutions in the field of analytical support of business entities contributes to the general complexity of the functions implemented through management accounting. At the same time, the obtained results indicate an increase in the ability to assess more complex trends and processes related to economic activity of enterprises. At the same time, the data obtained by processing with the help of digital analytical software solutions are characterized by a high level of reliability, which allows them to be used with high efficiency in the process of forming a long-term development strategy of the entity. It is determined that the key feature of the use of digital solutions in strategic accounting is the need to work with Big Data, which provides maximum coverage of all factors of possible impact on the enterprise and its business processes at all levels. It is proved that the introduction of digital technologies in the practice of management accounting provides its intensive development, which is due to the need for high-tech digital analytical software, which increases efficiency in the field of calculations and strategic decisions on enterprise activities. The specificity of this process is that the total amount of revenue and the level of complexity of the information processed by the target digital software significantly exceeds the old methods of strategic accounting. It is determined that the digitalization of management accounting provides the ability to process significant flows of information with modern digital platforms, which improves the capacity of the enterprise to form and implement multifactor models of its strategic development.

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