Management of financial activity of enterprises in the conditions of digitalization of business processes

Abstract

Methods. The results of the study were obtained using the methods of abstraction – in determining the essence of the category of «digitalization»; general and special – in establishing the unity of the existing concepts of digital economy and business processes; the systems method was used in the systematization of the stages of implementation of elements of digitalization in enterprise’s business processes, the method of generalization – in determining the general digital elements in the management of financial activities of the enterprise. Results. The variability of the category of «digitalization» is revealed depending on the transformation of processes and elements of economic systems. Different approaches of domestic scientists to the definition of «digitalization» are analyzed. The classical elements of digitalization are considered, namely cyber–physical systems, the Internet of Things, big data, robotics, and 3D printing. The main stages of implementation of business processes in different business models of enterprises are identified. It is established that in the management of financial activities of the enterprise, means of digitalization of business processes are accounting digital tools, Internet and communication tools, electronic document management tools and other computer programs that allow one to analyze and control the flow of financial resources and their use. Novelty. In the process of studying the elements and means of digitalization of business processes, the directions of its use for the organization of financial activities of enterprises are determined, as well as the importance of digital transformation in the management of financial activities of enterprises is demonstrated. Practical value lies in the developed proposals for the use in the management of financial activities of enterprises software accounting and management accounting, which will allow for effective financial analysis and control of their activities.