Accounting and Analytical Support of the Dynamic Model of Intersectoral Balance of Integrated Structures

The object of this study is artificial intelligence technologies in the system of accounting and analytical support to public sector entities. This paper addresses the task related to the possibility of integrating artificial intelligence technologies into the accounting and analytical support system of public sector entities. The key differences between conventional accounting automation and artificial intelligence technologies in the system of accounting and analytical support have been determined. Analysis of investment volumes for the introduction of artificial intelligence, including in the accounting system, was carried out. It was established that according to forecasts for 2025 the amount of investment in the field of artificial intelligence for the automation of accounting and reporting will grow actively: in the USA (USD 45–50 billion), China (USD 30–35 billion), Germany (USD 15–18 billion), Japan (USD 13–15 billion), Great Britain (USD 12–15 billion). Analysis of the characteristics and cost of integrating modern artificial intelligence technologies into the system of accounting and analytical support was carried out. Zoho Books AI cloud technology, which in terms of cost and properties is most suitable for integration into the system of accounting and analytical support of public sector entities, has been identified as recommended. The key factors of the impact of artificial intelligence on the automation of the accounting and analytical support system, which lead to saving time on document processing, reporting and data analysis, have been determined. Based on the calculation results, it was determined that as a result of the integration of Zoho Books AI technology into the accounting and analytical support system, time will be reduced by 2164 hours/year, which will lead to the optimization of public funds

The study addressed the problem of developing a mechanism for introducing blockchain technology into the system of accounting and analytical support for public sector entities. In the course of the research, the volumes and types of financial violations by public sector entities were analyzed. Identified violations were committed by public sector entities, and their significant share fell on the system of accounting and analytical support, in particular, financial reporting, budget execution. Legal restrictions on the introduction of blockchain technology for public sector entities were outlined. The absence of a number of acts in the field of digitization, protection of state secrets, cyber security, international standards, etc. in the legal field was established. The characteristics and mechanisms of blockchain technology were described, the types of blockchains based on permission models (open, closed) were defined. The technological characteristics of the use of blockchain platforms in the system of accounting and analytical support of public sector entities have been determined. The need to use blockchain applications such as smart contracts was indicated. It is noted that the use of smart contracts can be developed on blockchain platforms such as Ethereum, NXT, and Hyperledger; their key characteristics were described. A comparative description of transactions of state funds in the traditional accounting system and with the use of blockchain systems is given. The problem of the materiality of the transaction cost when transferring large volumes of data was outlined using the Ethereum platform as an example; its shortcomings were identified. The development of a mechanism for introducing blockchain technology into the system of accounting and analytical support using the Hyperledger platform, which has an open-source community focused on the development of a set of stable frameworks, tools, and libraries for deploying enterprise-level blockchains, was described. The advantages and disadvantages of introducing blockchain technology into the system of accounting and analytical support have been determined.

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.

The article decomposes the foreign economic activity of enterprise through the prism of accounting and analytical support of management. It has been determined that current trends in the development of the domestic and world economy, specificity and peculiarities of activities of individual business entities in the field of foreign economic relations, the need for further development of methodology and methods of accounting and analysis of foreign economic activity, taking into account the objectively arising needs for the development of information support for management, determine the relevance of decomposition of foreign economic activity in the system of accounting and analytical support for management. It is substantiated that the basis for the decomposition of foreign economic activity in the system of accounting and analytical support of management is the concept of the type of activity. The organisation of accounting of foreign economic activity at a particular enterprise is largely determined by the type of foreign economic activity inherent in this enterprise. In the process of production and economic activity, enterprises, as a rule, face several types of foreign economic operations simultaneously. The accounting and analytical aspects of management of foreign economic activity of enterprise are systematised. A model of decomposition of the foreign economic activity of enterprise has been developed. It is proposed that the model of decomposition of foreign economic activity of enterprise should include types of foreign economic activity and accounting and analytical aspects, grouped into blocks: key aspects; characteristics of types of foreign economic activity, organisational and legal conditions, purpose, directions and results of functioning, accounting approaches and basic analytical criteria, performance indicators, structural construction and functioning, etc. The developed model provides for the reflection and determination of performance results by types, subtypes, segments and other classification features of foreign economic activity in order to obtain analytical, detailed, transparent and relevant information based on financial, management and strategic accounting data. Formation of an integrated system of accounting and analysis of foreign economic activity is based on consideration of regulatory, contractual, structural, accounting, analytical, control and software and hardware support of foreign economic activity.

The article is devoted to the issues of a promising scientific direction of Theory and Management, which is controlling in the system of accounting and analytical support at enterprises. Controlling is a new direction in economic science, and this is the reason for the relevance of the results of the presented research. The purpose of the study is to form a new scientific view, which is put into the theoretical foundations of controlling in the system of accounting and analytical management support. To achieve the goal, the following tasks have been implemented: 1) the genesis of the development of scientific views on controlling in foreign and Russian science has been investigated; 2) the provisions that are the basic foundations of controlling functions in the system of accounting and analytical support of management are highlighted; 3) the author's interpretation of the concept of controlling is formulated, and the constituent elements of controlling in the system of accounting and analytical support of management at enterprises are determined. In the course of working on the research-stated questions, the following empirical methods have been used: studying of various sources of information; analysis of the information obtained, as well as theoretical research methods (modeling).

Balaniuk I.F., Ivanochko B.R., Kuzmin T.L., Melnyk I.O. THE ESSENCE OF ECONOMIC CONTROL AND ITS PLACE IN BUSINESS ACCOUNTING AND ANALYTICAL SYSTEMS IN THE CONDITIONS OF DIGITAL TRANSFORMATION Purpose. The aim of the article is to theoretically generalize the essence of economic control, form its holistic scientific definition, and substantiate its place in the system of accounting and analytical support of an enterprise, taking into account the influence of digital technologies. Methodology of research. A set of methods that allowed us to comprehensively investigate the essence of economic control and substantiate its role in the system of accounting and analytical support of an enterprise, taking into account digital technologies were used in the article. Theoretical generalization and analysis of scientific sources were used to systematize approaches to the definition of economic control, types of control over business and their functional features. The systematic approach allowed us to consider economic control as a generalized category that unites different types of control, and to reveal the relationship between them as part of the system of accounting and analytical support of a business. Comparison and classification methods were used to highlight the main types of control and determine their role in verifying the compliance of the enterprise's activities with economic goals, the efficiency of resource use and the performance of social and ethical functions. Analytical and logical methods ensured the formation of a holistic scientific definition of economic control, as well as the generalization of the capabilities of digital technologies in increasing its efficiency. The use of inductive and deductive approaches allowed us to combine general principles of control with specific digitalization tools, such as ERP systems, interactive analytical dashboards, electronic audit, analytical platforms and artificial intelligence, and to show their application in the practical activities of the enterprise. Thus, the chosen research methodology provided a comprehensive theoretical analysis of economic control and its digital tools, which is the basis for further practical recommendations on increasing the efficiency of accounting and analytical support systems for business. Findings. The study theoretically summarized the essence of economic control and proposed its holistic definition as a generalized category of all types of business control. It is shown that economic control integrates the functions of primary economic, managerial, internal, financial, external and social control, ensuring verification of the compliance of the enterprise's activities with its economic goals, effective use of resources and the fulfilment of social and ethical functions. The study also identified the role of modern digital technologies in increasing the efficiency of economic control. Key digital tools are identified – ERP systems, interactive analytical dashboards, electronic audit, electronic document management, analytical platforms and artificial intelligence – and their capabilities in providing analytical assessment of the enterprise's activities, monitoring business processes and integrating internal and external data for making informed management decisions are described. Originality. The scientific novelty of the obtained results lies in the systematization and generalization of approaches to the definition of economic control, the proposed holistic interpretation of the term "economic control", as well as in the study of the impact of digital technologies on increasing the analytical component and efficiency of control in the system of accounting and analytical support of the enterprise. Practical value. The practical significance is manifested in the identification of specific digital tools and methods of their use for economic control, which allows to increase the accuracy, efficiency and comprehensiveness of assessing the activities of the enterprise and making informed management decisions. Key words: economic control, accounting and analytical support, business, digital technologies, analytics, entrepreneurial activity.

The article explores the process of development the evaluation of market value of the enterprise in the system of accounting and analytical support. The purpose of our research is to determine the methodology for evaluation the enterprise value that provides a reliable and reasonable calculation of indicators enterprise value based on the data of the accounting system. A hypothesis was formulated, which later on received a confirmation. A comparative analysis of the characteristic features the application of different evaluation approaches of the enterprise (income, cost, market) was carried out. The authors determined that the formation of the market value of the enterprise should be carried out in the system of accounting and analytical support of the enterprise and determined by the indicator of net assets, which should be adjusted to the predicted level of profitability taking into account alternative risk-free investments and the risks level of the enterprise. The proposed concept for determining the market value of the enterprise provides a reliable and reasoned calculation of value indicators based on the data of the accounting system for both profitable and unprofitable enterprises.

The article considers the theoretical justification of the essence of the financial strategy of the enterprise in the system of accounting and analytical management. The basis, necessity of research and scientific relevance in the comprehensive study of the category «financial strategy of the enterprise» in the system of accounting and analytical support are determined. The approaches of modern scientists to the interpretation of the essence of the concept of «financial strategy of the enterprise» are systematized. It is determined that some scholars consider it in a broad sense, linking it to financial policy and planning; some outline the narrow meaning, considering it only as a mechanism for attracting and using financial resources; some scholars generally include financial strategy in the management plan of a particular unit; others interpret it only as a means of improving the well-being of owners and maximizing the value of the entire enterprise. The company's own financial strategy is defined, which means a general long-term program of rational use of own and borrowed financial resources, aimed at ensuring financial stability of the company, increasing the order portfolio, maintaining liquidity and acceptable risk, increasing company value. On the basis of the presented definition the conditions of formation of financial strategy of the enterprise are identified, among which: correct estimation of financial and economic environment and financial condition of firm at each stage of time, estimation of financial resources, identification of directions of development, ranking and stage realization of purposes. strategic reserves, flexibility of financial decisions, assessment of threats from competitors, taking into account the financial capabilities of competitors. The classification of financial strategies of the enterprise is formed. It is noted that from the standpoint of research on the composition and content of accounting and analytical support of financial strategy management of the organization is particularly important its functional structure, which determines the composition and content of the strategic program of financial management. The functional structure of the financial strategy of the enterprise is decomposed, on the basis of which it is noted that the emphasis on certain financial strategies is, in our opinion, depending on the purpose of research or practice. This paper identifies the types and varieties of financial strategies that affect the structure and content of accounting and analytical support for the selection and monitoring of financial strategy of the enterprise.

The purpose of the article is to determine the structure of the system of accounting and analytical support of sustainable development and its place and role in the management of the organization. The article highlights the elements of the management model of sustainable development of the organization (strategy, principles, subjects and objects, functions, methods, technologies, management decisions). Qualitative characteristics of accounting and analytical information, which are formed under the influence of accounting and management environments, are shown. The relationship between the model of sustainable development management as well as the system of accounting and analytical support of sustainable development is defined, which with the help of accounting, analytical and non-financial information subsystem forms accounting and analytical information of financial and non-financial nature for management purposes. The article establishes the place and role of accounting and economic analysis in the management of sustainable development of the organization through the formation of theoretical and methodological provisions, that contribute to the achievement of sustainable development goals at micro and macro levels.Key words: management, sustainable development, organization, accounting, economic analysis, information, system of accounting and analytical support.

The subject of research: theoretical and practical problems of forming a system of accounting and analytical support for monetary assets management. The purpose of the study is to develop scientific approaches and methodical recommendations for the development of accounting and analytical support for monetary assets management in forestry enterprises. Method or methodology for conducting research. The methodological basis of the study is general theoretical methods of scientific knowledge, the main approaches and framework of accounting and analytical support of the management system, which are highlighted in the works of domestic and foreign scientists. To reach the research tasks the following methods were used: dialectical method of cognition – to analyze legislative and regulatory documents and scientific works of scientists concerning the formation of an effective system of accounting and analytical support for monetary assets management; analysis and synthesis – to study and generalize the foreign and domestic experience of theoretical and methodological fundamentals of the accounting and analysis of the monetary assets; abstract logical – for theoretical generalizations and formulation of conclusions. The field of application of results. The results of the study can be used in the practice of forestry enterprises to improve management efficiency. The results of research and conclusions. Based on the study, the essence of monetary assets is revealed, their role in ensuring the functioning of forestry enterprises is determined. The importance of building a system of accounting and analytical support for monetary assets management is substantiated; its components are characterized, and the problematic aspects of accounting and analytical functions implementation in generating the information for managing forestry enterprises’ monetary assets and cash flows are determined. The enterprises of the forestry complex need the cash flows balancing and replenishment for more efficient financing of their activities. Enterprise management should be based on the analysis and evaluation of cash flows using the information generated by the accounting and analysis system. Thus, the use of information about monetary assets should become an important element in assessing the quality of enterprise management, and lead to improving the efficiency of cash flow use and forecasting.

The relevance of the topic chosen for the research is determined by the importance of forming information in the accounting and analytical support system that meets the requirements of business process management, taking into account the specifics of each of them. The novelty of the research is determined by the fact that the article is devoted to the role and importance of accounting and analytical support of business process management goals as elements of a new model of communication between management and control, a strategic resource that provides an enterprise with competitive advantages taking into account the requirements of economics and management risk control. The purpose of the study is to evaluate the current theory and practice of forming a system of accounting and analytical support for business process management goals and develop suggestions for their improvement. Methods. The material of the article is prepared using the methods of scientific cognition and practical adaptability. Methods of comparative analysis, systematization and structuring according to the most important criteria are also applied. Results. The logic of choosing the option of accounting and control support for the development strategy of an economic entity is specified, taking into account the requirements of digitalization of the formation of relevant information for solving managerial tasks, business globalization, combining with the main activities in large holdings of trade, logistics, banking and other types. The conclusion is made about the need to create a unified information system, including accounting, control, analytical and other subsystems in the conditions of a specific space and time, modern realities of business and management.

The article discusses the practical aspects of the development of accounting, management and tax accounting systems from the point of view of improving the accounting and analytical support for the investment activities of Russian organizations, the reliability and information content of the generated reports, and the effectiveness of performance evaluations. The problems and possibilities of convergence of Russian accounting standards and international standards of financial reporting, accounting, management and tax accounting are identified, and areas of reorganization of the accounting and analytical support system from the point of view of efficiency of use in investment activities are highlighted. The conclusions are formulated that due to serious financial and structural changes in the organization as part of investment activities, the need to develop a system of accounting and analytical support, development of accounting policies for integrated accounting and the creation of an integrated accounting system that aggregates data from different accounting subsystems of the organization will allow complete and balanced information in conjunction with future results in a concise and concise manner. The prospect of developing accounting and analytical support in the form of integrated accounting will be an information platform that combines several areas of economic science, namely, accounting, analysis, planning, diagnosis and control to achieve the prospective development of economic activities of organizations in the Russian Federation.

The article examines the content parameters of information of a purpose-oriented system of accounting and analytical support, intended for users who make decisions in the areas of financing and use of funds for housing construction. It was determined that in the field of rational financing and development of funds for housing construction, the development of effective and efficient state-private mechanisms for managing and regulating processes in this field is becoming effective and efficient for the expected specific conditions. It has been proven that the practical implementation of any of the mechanisms largely depends on the completeness and efficiency of the information received by the management systems of various structures (organizations), including formed directly at enterprises of the construction industry with the data of a goal-oriented system of accounting and analytical support. It is justified that construction organizations should still be considered the main subject in the field of housing construction, on which compliance with construction deadlines, the quality and cost of completed construction work depends, and therefore it is extremely important for them to create an accounting and analytical system focused on the expansion of public information about their activities in the field of housing construction. The existing mechanisms of housing construction financing, the use of which affects the formation of information parameters of this type of accounting and analytical system implemented at the enterprises of the industry, are disclosed. It is argued that increased competition in the expected housing construction market in Ukraine forces domestic enterprises in the construction industry to demonstrate their persistence, and therefore, an important and necessary component of the accounting and analytical support system should be considered a toolkit of strategic analysis for the prompt establishment of those changes occurring in the field of housing construction. Separate proposals and directions for developing the parameters of accounting and analytical support for the management of a construction enterprise, the data of which are used for decision-making by various groups of users in the field of housing construction, have been formulated. The methodological basis of the study was the general scientific methods of cognition, the basic principles of management theories, and research methods specific to the accounting field.

Accounting, as a model of system of analysis of economic activity uses new technologies of formation and processing of information for its grouping in reporting, analysis of indicators of activity and decision-making. Accounting engineering technology is effective for optimizing business processes of enterprises. The purpose of article is to substantiate feasibility of implementing technology of accounting engineering as an element of accounting policy in system of accounting and analytical management of economic activity of a commercial enterprise. The article analyzes the interpretation of concept of «accounting engineering» and provides a definition of this concept as an accounting technology and an element of accounting policy. A number of measures that should be implemented to ensure the modeling of accounting system using engineering technology are identified. The tools and mechanism of accounting engineering are presented and content of separate components is revealed. Accounting engineering, by consolidating and adjusting property of enterprise to fair value, allows you to determine indicators of economic activity by following types: financial, personnel, market, production, management, investment, innovation. The technology of accounting engineering in system of accounting and analytical support of economic activity is substantiated and influence of such technology on management of property objects in future is characterized. The accounting architecture of accounting and analytical support system is based on accounting policy, working plan of mega accounts, accounting nomenclatures and register of business transactions, mechanism of constructing derivative balance sheets, grouping derivative balance sheet items into the system of economic activity indicators, evaluation and monitoring of economic activity indicators. The use of the concept of accounting engineering tools is aimed at implementation and effective operation of integrated management and financial accounting systems and management of economic activity of enterprise. Keywords: accounting engineering, management of economic activity, accounting and analytical support accounting policy.

Abstract. The purpose of the article is to fi nd out the features of the organization of accounting for logistics costs for the supply of accounting and analytical support of logistics of the enterprise. It was found that the accounting support of the process of integration of logistics, production, transport, sales and transfer of information on the movement of inventory in a single system – one of the key tasks of cost management that arise when proving the material flow from the primary source of raw materials to the end user. The formation of an effective subsystem of accounting support of logistics operations will allow integrating the received information flows (results of accounting registrations) into a single system of information support of production and sales system management, which in turn will increase its security. The classification of logistics costs by functional feature is offered, which allows to systematically estimating their absolute values, to solve operational problems to substantiate the optimal size of these costs, using an array of operational accounting information to analyse the structure of logistics costs, to organize an effective control system the implementation of logistics operations. The largest share in the logistics costs of the enterprise is occupied by supply costs. To increase the level of efficiency of management response to the behaviour of logistics costs, it is proposed to introduce six analytical accounts («Expenses for research of procurement market potential», «Expenses for forming a portfolio of orders», «Representation expenses», «Expenses for control over compliance with supply contracts», «Expenses for maintenance of the personnel of the supply service of the enterprise», «Expenses for acceptance of incoming material resources and their preparation for production consumption»), which are grouped in a separate sub-account 949/1 «Logistic expenses for supply». This array of information will be the information base for the operational analysis of logistics costs for supply in the system of accounting and analytical support of logistics of the enterprise, which in turn will improve the management of flows in the logistics chain. Keywords: accounting, logistics, logistics of the enterprise, logistics expenditure on supply, accounting and analytical support.