IMPLEMENTATION OF DIGITAL TECHNOLOGIES IN THE ACCOUNTING OF FOREIGN ECONOMIC ACTIVITY OF THE ENTERPRISE

The article considers peculiarities of introduction of digital technologies in accounting of foreign economic activity of an enterprise, provides their advantages and difficulties of application. The publications that address this issue are studied and the unresolved parts of the general problem are highlighted. The relevance of researching the problems of introducing digital technologies in the accounting of foreign economic activity is due to the growing role of digital transformation in the financial and economic processes of enterprises. In the current context of globalisation and integration, digital tools are becoming essential for effective accounting, analytics and control of international transactions. The article considers the main aspects of digitalisation of accounting for foreign economic activity of an enterprise, its advantages and challenges faced by companies in the process of implementation. The author describes the most common software tools that automate the processes of collecting, processing, analysing and storing data related to the foreign economic activity of an enterprise. The current state of digitalisation of Ukrainian enterprises is analysed, possible directions for further introduction of digital technologies in the accounting of foreign economic activity of enterprise are suggested. The main aspects characterising the introduction of digital technologies in this area in Ukraine are considered. Digital technologies automate accounting processes at the enterprise, reducing the likelihood of errors, improving the accuracy of calculations and simplifying documentation. The use of modern software systems ensures that financial statements comply with international standards, which is important for cooperation with foreign partners. Automation helps to reduce accounting and audit costs by reducing the need for paperwork and manual data processing. The use of blockchain technologies, cloud services and electronic document management reduces the risk of fraud and helps protect commercial information. The development of e-commerce and digital currencies creates a need for new methods of accounting and control of foreign economic transactions. To study the problems of introducing digital technologies in foreign economic accounting, an integrated approach is used, including theoretical and empirical methods of analysis. study of the problems of introducing digital technologies in foreign economic accounting. The study is based on a combination of theoretical analysis, empirical research and the use of other methods to determine the effectiveness of digital solutions in the accounting of international transactions.