FEATURES OF FORMING ACCOUNTING (FINANCIAL) REPORTING AND ACCOUNTING MANAGEMENT IN THE CONDITIONS OF DIGITALIZATION
УДК 336:004:657.1
Abstract
Today, digitalization has affected all areas of the country's activities and has had a significant impact on the socio-economic development of its territories. It has also affected accounting. This article focuses on the practice of accounting and the preparation of financial statements in the context of digitalization. The article highlights the importance and impact of digitalization on accounting and the preparation of financial statements. It also explores the digital technologies currently used in accounting and the preparation of financial statements. The factors affecting the development of accounting in the context of digitalization have been identified, and the stages of digitalization of accounting and the formation of accounting reports have been considered. The problems and advantages of digital accounting have been discussed. In the context of digitalization, there are undeniable advantages in conducting accounting and generating reports: automation of entering input information, reduction of time spent on accounting and generating financial reports, automation of inventory, electronic forms of accounting (financial) reports, etc., which undoubtedly has a positive impact on the development of the enterprise and the effectiveness of management decisions, as managers have the opportunity to receive up-to-date and large amounts of information in a short period of time.
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References
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