Operational Accounting: Transformation in the Digital Economy

Abstract

The research of the operational accounting problem is particularly relevant in the light of the large-scale tasks implementation for the digitalization of the economy, since its maintenance provides highlighting of production chains and economic operations. So far, this accounting does not have a solid theoretical and methodological basis, which complicates the development of specific recommendations for its formulation. The methodological framework of the study includes the theory and concept of operational accounting. There was carried out a retrospective analysis of theoretical and methodological provisions was carried out on that basis. The managerial essence of operational accounting and its specific character in Russian conditions — the planned beginning have been proved. The paper shows the necessity of refinement of the concept, adapted to the requirements of counter-planning and monitoring. The theoretical and practical significance of the research lies in the development of theoretical and methodological provisions of operational accounting. All this improves the organizational level of internal and external control over typical business processes of domestic production by establishing their relationship. This work can be of interest to government agencies when forming and implementing a national strategy for economic development.