Advanced Accounting Tools for Managing Costs and Financial Flows

Purpose: This study quantifies the impact of intelligent accounting tools on enterprises' cost management and financial flows, focusing on medium and large enterprises in the manufacturing and service sectors. Design/Methodology/Approach: The methodology constructs an integral index of accounting intellectualisation, uses comparative group analysis, and applies regression modelling with statistical criteria to test significance. Research Limitation: The proposed methodology provides a basis for further research on the economic effects of accounting intellectualisation in different sectors and business environments. Findings: The results showed a statistically significant positive impact of the level of accounting intellectualisation on enterprises' operating profitability. The results also showed a statistically significant positive impact of the level of accounting intellectualisation on enterprises' operating profitability. These enterprises also had higher cash flow turnover. Quantitative estimates confirmed the economic significance of the effect even with a moderate increase in the level of accounting digitalisation. Practical Implication: The results can inform digital transformation strategies, assess the development level of accounting systems, and justify investments in enterprises' financial and analytical infrastructure. Social Implication: More efficient accounting systems support sustainable enterprise development by improving cost and financial flow management. Originality/Value: The study develops an integral index of accounting intellectualisation (IAI) and links it to financial-statement indicators, a link not tested in existing reviews and maturity models.