DIGITALIZATION OF MANAGEMENT ACCOUNTING WITHIN THE FRAMEWORK OF THE PROCESS MANAGEMENT CONCEPT

УДК 657.1:338.24:004

  • A. V. Platov Moscow State University of Sports and Tourism (Moscow, Russia) Email: aplatov@yandex.ru
  • I. A. Novichkova Moscow State University of Sports and Tourism (Moscow, Russia) Email: ikulakova@yandex.ru
  • N. K. Khoreeva Moscow State University of Sports and Tourism (Moscow, Russia) Email: horeeva@mail.ru
DOI_disc_logo https://doi.org/10.14258/epb202338
Keywords: digitalization, digital transformation, administrative accounting, process approach, business processes

Abstract

Digitalization of administrative accounting leads to an increase in the efficiency of management in a complex competitive business environment. The growing volume of information and the need for its reliable and timely interpretation contribute to the formation of conditions for the use of digital technologies in order to obtain a clear understanding of business processes and market trends, as well as to make timely strategic management decisions. The purpose of this study was to determine the feasibility and ways of implementing the digital transformation of administrative accounting to improve the efficiency of controlling the movement of inventory. The paper highlights a number of stages of digitalization of administrative accounting and control of the movement of inventory: Stage 1: digital consistency based on the use of smart technologies, cloud infrastructures, automated accounting and distribution tools, stage 2: automation through the use of wireless data transmission, stage 3: forecast implementation, inventory optimization and improvement of supply chain organization, stage 4: strategic partnership with suppliers and customers, stage 5: using artificial intelligence. As part of the process approach, the authors have created an algorithm for modeling effective administrative accounting based on digitalization. This algorithm was the basis for the formation of a modernized model of administrative accounting based on digitalization, including the study of managerial and supporting business processes, as well as continuous monitoring of the model's compliance with business goals and the elimination of “bottlenecks”.

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Author Biographies

A. V. Platov, Moscow State University of Sports and Tourism (Moscow, Russia)

кандидат технических наук, доцент кафедры социально-экономических и гуманитарных дисциплин

I. A. Novichkova, Moscow State University of Sports and Tourism (Moscow, Russia)

кандидат юридических наук, заведующая кафедрой социально-экономических и гуманитарных дисциплин

N. K. Khoreeva, Moscow State University of Sports and Tourism (Moscow, Russia)

кандидат технических наук, доцент кафедры социально-экономических и гуманитарных дисциплин

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Published
2023-09-11
How to Cite
1. Platov A. V., Novichkova I. A., Khoreeva N. K. DIGITALIZATION OF MANAGEMENT ACCOUNTING WITHIN THE FRAMEWORK OF THE PROCESS MANAGEMENT CONCEPT // Economics Profession Business, 2023. № 3. P. 60-66. URL: http://journal.asu.ru/ec/article/view/epb202338.
Issue
No 3 (2023): Economics Profession Business
Section
ЭКОНОМИЧЕСКИЕ НАУКИ

Copyright (c) 2023 Алексей Владимирович Платов, Инна Алексеевна Новичкова , Наталия Константиновна Хореева

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