IMPACT OF DIGITALIZATION OF THE ACCOUNTING AND ANALYTICAL SYSTEM ON ENTERPRISE MANAGEMENT

The digitalization of the accounting and analytical system has led to significant transformational changes in the enterprise management system, especially in its accounting and financial component. This raises the issue of harmonizing information flows, improving the quality of accounting information and integrating modern data analysis technologies. The purpose of the study is to identify the impact of digitalization on the accounting and analytical system, analyze changes in functional approaches to information management, and assess the risks arising from the expansion of the range of participants in this process. The methodological basis of the study is a systematic approach, economic and mathematical modeling, and methods of forecasting analysis, which allow identifying the relationships between the level of digitalization, the quality of information flows, and the effectiveness of management decisions. The application of modern statistical methods and analytical models contributes to an accurate assessment of the impact of digital technologies on the transformation of each of the entities involved in the process of movement and processing of accounting and analytical information and involved in the accounting and analytical system of the enterprise. The use of tools of statistical and economic-mathematical methods contributes to the increase in the accuracy of determining the financial and economic indicators of enterprises. The results obtained showed that digitalization contributes to the automation of accounting and analysis processes, improves the transparency of financial information, speeds up decision-making, and reduces operating costs. However, the expansion of the list of participants in the accounting and analytical process creates additional threats, in particular, increases the risks of information distortion, reduces the level of responsibility for its reliability, and increases information security threats due to the use of cloud technologies and automated systems. The practical value of the study is to develop recommendations for minimizing the risks of digitalization, adapting enterprises to new operating conditions, and optimizing the mechanisms of internal control of financial and analytical activities. The proposed approaches can be used to improve the efficiency of accounting process management, reduce the level of information threats in the digital economy.