Accounting and analytical support of business processes in the conditions of the digital economy

Yevhen Ionin


Introduction. Accounting as a powerful information system must take into account the requirements of modernity and, first of all, the rapid development of IT technologies, which significantly increases not only the efficiency of accounting work, but fundamentally expands the functional capabilities of accounting and analytical support for all participants in market relations. The digital economy involves the maximum automation of business processes, their analysis for the level of digitalization, which makes it possible to determine the real need of a business entity to configure specific processes for the use of an electronic format. The use of digital technologies makes it possible to conduct real-time analysis of business processes, data visualization and objectively justify possible management decisions of a current and strategic nature aimed at ensuring continuous and effective activity.

Purpose. Consists in researching the possibility of using management accounting data for multifactorial analysis of financial results, costs per UAH 1. production, profitability and justification of management decisions for operational planning, cash flow budgeting, internal audit by monitoring deviations based on digital technologies.

Method (methodology). To achieve the goal, general scientific, statistical methods and approaches, analytical procedures and tools were used, including horizontal and vertical analysis, multifactorial analysis based on end-to-end integration of management accounting data.

The results. The possibility of using a limited volume of management accounting data for a wide range of not only analytical research but also financial planning (revenue, expenses, financial result), internal audit (control for deviations), crediting (cash flow movement), taxation (incentive increase in the physical volume of production). It is proposed to introduce into the current analytical practice the ratio of profit monetization as an indicator of "confidence" in profit, its balance with cash flows to ensure not only current solvency but also prospective financial stability.


multivariate analysis; Managerial Accounting; digital economy; profit monetization; financial result; business processes; money movement

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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