Abstract
Modern accounting and reporting relations, in which any economic entity functions, urgently require the use of effective management technologies that contribute to the rational reflection and preservation of accounting and analytical information. This is greatly facilitated by the introduction of digital technologies in production and support processes. The article discusses some characteristics of the data generated in various types of mining activities. The methodological approach of this study was based on conducting an empirical analysis in the form of a keyword search to identify modern digitalization technologies and trends that form the accounting and analytical support of the mining and geological industry. To do this, leading industry magazines, websites of mining companies, as well as reports of leading consulting agencies were systematically analyzed. There is a lack of research on the basic requirements of big data management. Also identified is the main problem that there is no single source of truth – a central repository of data. The main directions of influence of accounting and analytical support on the efficiency of management of enterprise activities are shown. A classification of geological big data is given, including access to data collection, qualitative and usability characteristics of data, a model for recognizing data input, aggregation of geological data and management of geological records tracking the evolution of BD. The authors form individual elements of the development of the concept of accounting and analytical support of modern business processes at the enterprises of the mining and geological industry. It is concluded that the use of geological technologies of large baths can interpret large complex geological data and identify significant patterns that explain the economic potential of the developed mineral deposit.
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