Modernization of accounting, analytical and control processes in the conditions of digitalization of the economy
( Pp. 117-126)
More about authors
Margarita V. Melnik
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Suglobov Alexander E. doktor ekonomicheskih nauk, professor Departamenta audita i korporativnoy otchetnosti Fakulteta nalogov, audita i biznes-konsaltinga
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Suglobov Alexander E. doktor ekonomicheskih nauk, professor Departamenta audita i korporativnoy otchetnosti Fakulteta nalogov, audita i biznes-konsaltinga
Financial University under the Government of the Russian Federation
Abstract:
Task. The article formulates the conditions for the effective use of digital technologies in economic entities: the requirements for information support, the organization of business processes that take into account the capabilities of modern communication systems, the organization and formulation of accounting, analytical and control processes focused on modern information technologies and methods of modeling production processes are substantiated. Models. The article proposes models of information support, focused on the development of reporting of economic entities and the improvement of accounting and control processes and methods of economic analysis, substantiated the composition of the models used in the construction of information support for typical management decisions and basic management functions. Conclusions. The article defines the relationship between the organization of accounting and control processes with the capabilities of modern information technologies and modeling and formulates the requirements for the construction of a system of indicators, algorithms for their calculation and presentation in the information system, taking into account the business models of the development of an economic entity. Practical significance. The article provides specific recommendations for setting up accounting and control processes and organizing analytical work, contributing to the effective use of modern information technologies, communication systems and methods for modeling production and management processes. Originality. The specificity of the article is the definition of the areas of activity of the accounting and financial service in order to adapt the methods of its work to the use of digital technologies, in particular, improving information support, taking into account the possibility of obtaining the necessary data from documents characterizing the activities of the enterprise, identifying alternatives in choosing the main indicators and methods of measuring them, the use of new capabilities of communication systems and the expansion of the use of modeling methods.
How to Cite:
Margarita V.M., Suglobov A.E., (2021), MODERNIZATION OF ACCOUNTING, ANALYTICAL AND CONTROL PROCESSES IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY. Economic Problems and Legal Practice, 2 => 117-126.
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Keywords:
information support, scorecard, communication systems, models, analytical tools, performance, efficiency, reserves and structural characteristics.
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