The challenges of the fourth industrial revolution require the reorientation of accounting systems and economic analysis to modern achievements in the field of digitalization and automation of business processes of enterprise. At that, although accounting is a key source of information formated for managerial decisions, it must necessarily be consistent with the data from other information-analytical systems, which requires solving a number of problems described in the article and changing the parameters of its organization. The article is aimed at the development of theoretical-methodological provision for changes in the parameters of the organization of accounting of economic entities under the influence of the fourth industrial revolution and digitalization of the economy. The implementation of the purpose of the article is based on the hypothesis of approximation of the parameters of an accounting organization to the elements of the corporate architecture of enterprise with the simultaneous expansion of the functionality of the accounting system through the use of system engineering practices described by the set of standards of the world organization for standardization. An additional requirement was the need to transform accounting from a simple system of information collection to a system to support the management of an economic entity by means of business forecasting, modeling and preliminary processing of information. As a result of proving the authors’ hypothesis, a model of system-process representation of the paradigm of accounting organization was developed, the instrument for the construction of which was the technology of displaying an event-driven process chain (EPC). The developed EMF chart reflects the logic of alternating functions as to maintaining the relevance of the accounting system in accordance with the requests of users of accounting data. Accounting in this case is considered as an element of a single data management space, which is formed by developing an ontological model of the enterprise’s activities. The actual implementation of the accounting organization project is proposed to be based on the combination of functional analysis and synthesis of elements that ensure the implementation of an expanded list of functions. At the same time, the implementation of the service paradigm for meeting user requests for accounting data is envisaged. Within the framework of EMF modeling, a set of documents on regulating the process of both record keeping and organization of accounting is elaborated.
Introduction. Without gathering good quality information, enterprise management could hardly provide practical work, especially under modern marketing paradigm acceptance. Due to this, new requirements for information generated in the accounting and analysis system have appeared. Accordingly, the problem of accounting and analytical support for management decisions has to be solved, which provides the enterprise's business capacity orientation to meet the market needs. Such decisions require the various data sources to be consolidated within a single information field. Using the fourth industrial revolution achievements and specific requests from the marketing function to expand the accounting functionality became the author's hypothesis. The purpose of the study is to provide the theoretical and methodological framework for designing the accounting and analytical support of the marketing management system for enterprise development under the modern business environment digital transformation conditions. Results. The research is based on a morphological analysis of the differences between an enterprise's marketing management and the management of the marketing activities implementation. Data flow diagramming toolkit has been used. The necessity to shift the aim of accounting system design in the marketing area from confirming the reality of marketing cost to expanding the accounting functionality and information support of production analytics indicators has been proven. It has been proposed to link product metrics with the enterprise's business capabilities realization. Another proposal is to build forms of management reporting in the marketing field in terms of cause-and-effect relationships between the enterprise's marketing management metrics. Differentiation of objects for enterprise's marketing management influences and objects for marketing operations management has been carried out. Such differentiation made it possible to distribute the accounting and analytical support design requirements for each indicated management contours. Conclusions. Recommendations on accounting process functionality expanding by linking management reporting with the crucial processes of an enterprise's marketing management have been developed. They make it possible to improve the management decisions quality and ensure their direction to enhance the enterprise's market positioning. Keywords: information consolidation, accounting and analytical support, marketing management, control of marketing operations, development.
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