ABOUT STRUCTURAL CHANGES IN MANAGEMENT ACCOUNTING IN THE CONTEXT OF DIGITAL TRANSFORMATION OF BUSINESS PROCESSES

Abstract

Abstract

This article is devoted to the study of the key features and problems associated with the process of digital transformation in the management accounting system. In addition, the possibilities and functionality of modern management accounting programs were studied and comparative analysis of cloud services released on the Russian market in recent years, such as PlanFact, KUB24.FinDirector and Finologist, is carried out. The necessity of management accounting and its automation with the use of the above-mentioned software products to improve the efficiency of managing the activities of business structures is indicated. The article assesses the current trends and prospects for the development of management accounting in the Russian Federation. The problems of digital transformation of business processes in management accounting are identified: limited access to modern technologies, sanctions pressure on the IT market, shortage of qualified personnel and budget funds for large, small and medium-sized businesses, instability of internal and external political and economic situations. The results obtained in the course of the study can be used to strengthen the competitive advantages of business and entrepreneurial structures in the context of global digital transformation, not only of industrial and financial conglomerates building a full-scale management accounting system, but also of individual organizations using only individual elements of management accounting.