TRENDS IN THE FORMATION OF THE STRATEGIC MANAGEMENT ACCOUNTING SYSTEM IN THE DIGITAL ECONOMY
Abstract
The article examines the modern features of the formation of a system of strategic management accounting in the formation of the global digital economy. It is determined that the system of strategic management of enterprises in the conditions of intensification of technical and technological development and high integration of modern information technologies with business processes of enterprises form new specific principles of strategic planning and management of business entities based on digital software solutions. One of the main tasks related to the need to increase the efficiency of strategic management of enterprises in the application of strategic accounting is the constant growth of data that must be processed when building business process models of enterprises and formulating strategies for their development. In this aspect, it is determined that the use of digital software solutions that can handle the processing of such data sets, allows to solve such problems, contributes to the implementation of enterprise development strategies, and has a positive effect on improving the reliability of strategic planning. A key feature of the implementation of strategic management accounting in the process of systemic transformation of economic relations in the context of the digital economy is the general increase in opportunities for analytical assessment of business processes in all areas of the enterprise. At the same time, in contrast to traditional approaches to analytical and accounting assessment of resource and financial capabilities of the entity, digital software solutions can reliably predict the impact of internal and external factors on the implementation of long-term development strategy. In addition, with the use of digital platforms and cognitive technologies, businesses can translate accounting and analytical support of management processes in full digital form in the round-the-clock analysis and processing of data necessary to achieve the goals of strategic management.
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