INFORMATION SYSTEM OF MANAGEMENT ACCOUNTING IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY

Abstract

Methodological approaches to the directions of development of the organization of administrative accounting are investigated, among which strengthening of orientation on digitalization of accounting procedures is defined that allows to satisfy fully needs of information maintenance of system of acceptance of administrative decisions. It is proved that modern information technologies as tools for modernization of the accounting process increase the motivation and productivity of accountants. The influence of modern IT technologies on the quality of information support of the management process and requests of the economic process management system, the possibility of choosing a certain automated system of functioning and consolidation of all management subsystems and management decisions of operational and strategic nature are considered. The directions of modern management accounting, the advantages of digitalization of management accounting, which include visualization of processes, storage of information using cloud technologies, synthesis of all components of the accounting system, operational search and information processing. The main advantages of the process of digitalization of management accounting, which affect the quality of information and technical and communication support for the consolidation of management and financial accounting. Alternative software products for management accounting are characterized. The expediency of using corporate business systems equipped with software modules capable of solving operational and strategic issues is substantiated. The characteristic of the basic modular complexes of the organization of administrative and financial accounting, the modules serving basic spheres of administrative accounting and drawing up of the administrative reporting is given. The advantages of modular complexes are defined as the ability to maintain the integrity of the database, the possibility of using various reporting forms of control and analytical nature. It is proved that the use of modern information systems allows to solve the problem of integration of management and financial accounting with the management system.