Issue №: 1 (75)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
DIGITAL ACCOUNTING AS A FACTOR IN MODERNIZATION OF THE ADMINISTRATIVE MANAGEMENT SYSTEM OF AN ENTERPRISE
PRAVDIUK Nataliia − Doctor of Economic Sciences, Professor, Professor of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: npravduyk@gmail.com, https://orcid.org/0000-0003-1157-2242).
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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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
