ARCHITECTURE OF INFORMATION SYSTEMS FOR ACCOUNTING AND ANALYTICAL SUPPORT IN RETAIL COMPANIES

The purpose of the study is to determine and scientifically confirm the applicability of the information systems architecture proposed by the author to achieve the goals of accounting and analytical support for retail companies. The relevance of the topic is that in connection with the transition to a modern digital economy, the accounting and analysis function is transformed from a control function and analysis of transactions and events to an information function, which requires the involvement of information systems other than the accounting system in the accounting and analytical process. There is a need to formulate a proposal for the architecture of information systems for a retail enterprise from the standpoint of the goals and functions of accounting and analytical support for the company’s activities. The methodological base consists of generalizing Russian scientific and practical experience on this issue, as well as accounting and information processes of leading Russian companies in the field of retail trade in food products and consumer goods. The result of the study was the architecture of interaction between the accounting system and information systems of a retail company proposed by the author, which allows achieving the goal of accounting and analytical support. The approach proposed by the author can be used both in accounting practice by the financial unit of retail enterprises and for further improvement of the methodology for constructing the architecture of information and accounting systems of companies. The theoretical significance lies in the generalization of the theoretical prerequisites for the issue of using the company’s accounting system and for further research in this area. The practical significance lies in the possibility of using the method proposed by the author for companies engaged in retail trade.