Basic Directions in Development of Accounting and Analytical Support of Businessing Subject Management Under Conditions of Accounting Digitalization

Abstract

This article discusses the problems of developing a methodology and methods of accounting and the formation of accounting and analytical support for the company's management under conditions of economic processes digitalization, consisting in the lack of terminology unity, the need for a systematic approach to the formation and interaction of accounting, analytical and control subsystems, the use of foreign experience in cloud technologies application. The ways to solve the exposed problems are identified. Existing approaches and individual points of view on determining the role, importance, and specifics of using modern technologies in accounting are considered. The authors disclose the principles of accounting and analytical management support functioning in digitalization and propose a system of fundamental principles for its formation. The main advantage of the study is the improvement of both the general methodology and the creation of a basis for the accounting, analysis and control methods development based on modern digital technologies that ensure the continuity of the tactical and strategic decisionmaking process and the timely adjustment of the organization development strategy for the long term, which ensures the effectiveness of management decisions taken by organizations leadership.