DIGITAL MANAGEMENT ACCOUNTING AT THE ENTERPRISE

Abstract

Introduction. In the conditions of development of innovative economy it is necessary to provide the most effective work of management system by means of generation of the full and reliable information for process of acceptance of administrative decisions. Therefore, accounting and information support of enterprise costs is formed using the components of the accounting and analytical system: management accounting, reporting, budgeting and internal control. In addition to accounting, it is necessary to use management accounting to achieve these goals, which is mandatory for the enterprise. Digitization of management accounting causes the transition to the latest information technologies: cloud computing, blockchain, etc., which opens up additional opportunities for accounting and analytical work of the accounting department of the enterprise. The relevance of the topic presented in the article is determined by the need to determine the prerequisites for the introduction of digital management accounting in the enterprise. Methods. General and special methods are used in the course of the research, in particular: the analytical method is used in the review of legal sources; the method of classification made it possible to differentiate the main components of management accounting, and the method of description - to give them a detailed description; the monographic method is used in the study of literature sources on the digitization of management accounting; the system and analytical method is applied at processing of the received information. Results. Approaches to determining the essence of management accounting are considered, its features are determined, identification characteristics and significance for economic activity are substantiated. The classification of management accounting according to management needs is generalized and improved. Problems of management accounting development are identified. The essence of the concept of digital management accounting is specified. The main directions of application of digital management accounting at the enterprise are offered. The ways of introduction of management accounting at the enterprise are substantiated. Discussion. In the future it is necessary to develop p options for organizing the introduction of digital management accounting at the enterprise. Also, it is necessary to improve the methodological principles of digital management accounting and the use of cloud technologies. Keywords: accounting, information system, management accounting, digital management accounting, cloud technologies, blockchain, management.