Финансовый контроль деятельности компаний в условиях цифровизации

Abstract

The subject of the research is methods of financial control of companies' activities in the conditions of digitalization, which allow ensuring their competitiveness and increasing the cost. The purpose of the article is to establish effective methods of financial control in companies in the digital economy on the basis of a systematic approach to the implementation of digital transformation methods. The article identifies the problems hindering the processes of business transformation in modern conditions, which reduce the quality of financial control in the company. The emphasis is placed on the mechanism of implementing the digital transformation of the company to ensure its effective functioning, including the implementation of successive stages of digitalization based on compliance with the principles of information technology. The role of using blockchain technology, which acts as a secure way of performing operations and storing information, is disclosed. The important role of Big Data technology in the financial control system at the present stage is noted, due to the need for processing and analyzing large amounts of data. It is proved that during the digitalization process in companies, it becomes possible to use artificial intelligence technologies that reduce the influence of the subjective human factor. It is emphasized that in the process of digitalization of the economy, financial control is simplified, the efficiency and accuracy of the response of the subject of control are increased, administrative costs for the implementation of control activities are reduced. It is concluded that it is necessary to substantiate the effectiveness of digitalization methods in the financial control system.