ТРАНСФОРМАЦІЯ СИСТЕМИ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ ЯК СКЛАДОВОЇ УПРАВЛІННЯ ПІДПРИЄМСТВОМ В УМОВАХ СТАЛОГО РОЗВИТКУ ТА ДІДЖИТАЛІЗАЦІЇ СУСПІЛЬСТВА

Abstract

The implementation of the sustainable development concept and digitalization of society determine the transformation of accounting and analytical support as a part of the general management system. The constructive basis of the modern economy is formed on the foundation of the knowledge economy as well as innovation, information and digital economy. The digital transformation of the economy permeates all areas, which determines the peculiarities of economic processes, the functioning of the entities of economic relations, etc. The introduction of sustainable economic development concept leads to the formation of new requests from information users, and is the cause of the integration of financial and non-financial components. The author's research of the category "accounting and analytical support" allowed to form the definition: ac-counting and analytical support is a resource created in the cybernetic system that generates quality and timely information for external and internal users to make information-based management decisions. The use of the term "cybernetic system" is due to the systematic approach as the most effective tool that helps to improve the accounting and analytical system of the entity as a whole. The system of accounting and analytical management support of the enterprise is also quite complex due to the hierarchy of internal structure and developed relationships between elements, which determines the feasibility of using such a concept as "black box", ie in general the system of accounting and analytical management support of the enterprise is considered as a converter of inputs into outputs. In terms of sustainable development and digitalization of society, the most optimal approach is when the system of accounting and analytical support of enterprise management integrates three subsystems: accounting, analytical support and audit. Digitalization processes are leading to an increase in the role of au-dit, which is associated with the process of convergence of accounting and auditing procedures. The accounting procedure itself is being transformed: contactless asset identification is emerging, paperwork is being replaced by electronic ones, etc. Achieving the goals of sustainable development requires the development of the analytical component of accounting and analytical support for the formation of the forecast component.