АНАЛІЧНА ТРАНСФОРМАЦІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ В ЦИФРОВОМУ СЕРЕДОВИЩІ УПРАВЛІННЯ ПІДПРИЄМСТВОМ

The article examines the role and place of digital accounting in the system of information and analytical support for enterprise management under conditions of accelerated digital transformation of the business environment. The essence of digital accounting is defined as a qualitatively new stage in the development of the accounting system based on the integration of cloud technologies, artificial intelligence, big data, blockchain and robotic process automation into traditional accounting procedures. A comparative characterization of traditional and digital accounting models is provided according to the speed of information processing, level of automation, analytical capacity, data storage, integration with other information systems and major risks. The functional elements of digital accounting are systematized according to operational, tactical and strategic management levels. The main problems of accounting digital transformation are identified, including technological infrastructure limitations, a shortage of digital competencies among accounting personnel, cybersecurity risks, regulatory constraints, significant initial implementation costs and fragmented digitalization. Strategic directions for the development of digital accounting are substantiated, including integration of accounting systems with ERP, CRM and other digital platforms, development of accountants’ analytical competencies, improvement of data quality control, application of artificial intelligence tools and strengthening of information security. A logical and functional approach to transforming primary accounting data into information for management decision-making is proposed, including feedback on management information needs. It is substantiated that the effectiveness of digital accounting depends not only on the level of technological support but also on the consistency of organizational, methodological, personnel and control components within a unified digital information environment of the enterprise.