ACCOUNTING AND ANALYTICAL SUPPORT OF ENTERPRISES IN THE DIGITAL ECONOMY

Abstract

Purpose. To analyze features of accounting and analytical support in the digital economy; to consider areas of IT-technology in accounting and auditing; to suggest approaches increasing their effectiveness; to develop a mathematical algorithm for evaluating the effectiveness of the use of IT-technologies in accounting and auditing. Methodology. The methods used include: abstraction – in formulating the topic and purpose of the study; content analysis – to identify features of accounting and analytical support for the functioning of enterprises in the digital economy; ascending from the abstract to the concrete for the formation of directions for implementation of accounting and analytical support; idealization and formalization – to systematize functions of IT-tools and options for their implementation; induction and deduction – to create block- algorithm for the formation of enterprise reporting; mathematical formalization – to assess the effectiveness of the use of IT-technologies. Findings. It is established that there are both obstacles and incentives for the introduction of IT-technologies. The factors of this and their influence are analyzed. A block algorithm of formation of the enterprise reporting with a combination of IT-technologies and methods of accounting and audit is created. The developed algorithm allows the formation of real-time operational reporting for the control of management decisions. The functions of IT-tools and variants of their implementation have been systematized. Originality. The synergetic effect of combining IT-technologies and accounting is revealed. Its origin is detailed by combining the functions of all forms of accounting and auditing in a single IT-system. A criterion for evaluating the implementation of IT-tools is proposed. It is established that the trend, not the absolute value of this indicator, is a significant factor in the analysis. Practical value. Comparative analysis of the structure of the functions of IT-tools and accounting allows identifying unrealized opportunities. Also, the block algorithm of reporting and the criterion approach to the evaluation of IT-tools are useful for researchers and practitioners.