DIGITAL TRANSFORMATION OF PROCESSES IN THE MANAGEMENT ACCOUNTING SYSTEM

Abstract

The article is devoted to the study of the features and problems associated with the process of digital transformation in the management accounting system. The paper uses methods, techniques and methodology of digital business modeling for the conditions of digital transformation of processes in the management accounting system. The article presents a conceptual study of the theory of digital transformation of processes in management accounting, implemented in stages. We have identified business processes within the framework of responsibility centers, opening synthetic and multi-order analytical accounts of management accounting, regulating the frequency and volume of information about business processes for the purposes of operational, periodic and consolidated management reporting, reconciling data on business processes in management accounting by verifying data in the system of financial accounting, monitoring. The problems of digital transformation of business processes in management accounting are identified: the need to comply with the general market dynamics of digitalization; limited control of digitalization of management accounting business processes; lack of tools to link the performance of IT infrastructure components with the results of digitalization of management accounting business processes. The results obtained can be used to enhance competitive advantages in the context of global digital transformation, both by large integrated entities that maintain full-scale management accounting, and by organizations that use individual elements of management accounting and have auxiliary and service industries in their organizational and management structure that conduct diversified activities.